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Registered number: 10941249
Sound Bar (Skipton) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Sound Bar (Skipton) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sound Bar (Skipton) Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 10941249

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,542 |  | 9,237
Tangible Assets | 5 |  | 36,038 |  | 41,322
|  |  | 41,580 |  | 50,559
CURRENT ASSETS
Stocks |  | 24,618 |  | 15,919 |
Debtors | 6 | 7,399 |  | 6,911 |
Cash at bank and in hand |  | 19,496 |  | 38,586 |
|  | 51,513 |  | 61,416 |
Creditors: Amounts Falling Due Within One Year | 7 | (47,871 ) |  | (70,502 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,642 |  | (9,086 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 45,222 |  | 41,473
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (2,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,762 ) |  | (4,258 )
NET ASSETS |  |  | 41,460 |  | 34,715
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Income Statement |  |  | 41,360 |  | 34,615
SHAREHOLDERS' FUNDS |  |  | 41,460 |  | 34,715

Page 1
Page 2
Sound Bar (Skipton) Limited
Statement of Financial Position (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs L M Forshaw Director
05/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sound Bar (Skipton) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Sound Bar (Skipton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10941249 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover represents amounts due and receivable during the period, exclusive of Value Added Tax.
Takings are recognised on a daily, point of sale basis.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 10% straight line
Fixtures & Fittings | 33.33% straight line

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.
Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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Sound Bar (Skipton) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.8. Pensions
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
2.9. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
2.10. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 19)
14 19
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 36,950
As at 31 March 2026 | 36,950
Amortisation
As at 1 April 2025 | 27,713
Provided during the period | 3,695
As at 31 March 2026 | 31,408
Net Book Value
As at 31 March 2026 | 5,542
As at 1 April 2025 | 9,237

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Sound Bar (Skipton) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2025 | 55,066 | 35,782 | 90,848
Additions | - | 1,126 | 1,126
As at 31 March 2026 | 55,066 | 36,908 | 91,974
Depreciation
As at 1 April 2025 | 15,179 | 34,347 | 49,526
Provided during the period | 5,506 | 904 | 6,410
As at 31 March 2026 | 20,685 | 35,251 | 55,936
Net Book Value
As at 31 March 2026 | 34,381 | 1,657 | 36,038
As at 1 April 2025 | 39,887 | 1,435 | 41,322

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 7,399 |  | 6,911

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,644 |  | 3,344
Bank loans and overdrafts | 2,500 |  | 10,000
Corporation tax | 17,108 |  | 8,375
Other taxes and social security | 11,886 |  | 24,099
VAT | 13,395 |  | 12,011
Net wages | - |  | 511
Accruals and deferred income | 900 |  | 600
Directors' loan accounts | 438 |  | 11,562
| 47,871 |  | 70,502

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,500

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Sound Bar (Skipton) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,929 (2025 - £2,959).
Contributions totalling £nil (2025 - £511) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.
10. Related Party Transactions
Included within creditors: amounts falling due within one year, is a directors loan account balance of £438 (2025 - £11,562) owing to the Mr D S Forshaw & Mrs L M Forshaw.
The balance is interest free and repayable on demand.
11. Ultimate Controlling Party
The company is under the control of Mrs L M Forshaw who is interested in 51% of the company's issued share capital.
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