Sound Start UK Limited

(Registration number: 12149643)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	5	452,428	452,428
Current assets
Stocks		55	280
Debtors	6	4,130	95
Cash at bank and in hand		3,903	8,000
		8,088	8,375
Creditors: Amounts falling due within one year	7	(289,024)	(292,425)
Net current liabilities		(280,936)	(284,050)
Total assets less current liabilities		171,492	168,378
Creditors: Amounts falling due after more than one year	7	(97,172)	(101,029)
Provisions for liabilities		(16,005)	(16,005)
Net assets		58,315	51,344
Capital and reserves
Called up share capital		2	2
Revaluation reserve		68,232	68,232
Retained earnings		(9,919)	(16,890)
Shareholders' funds		58,315	51,344

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 August 2026 and signed on its behalf by:
 

Mrs H M Grimsey Director

Sound Start UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

Sound Start UK Limited is a private company, limited by shares, registered in England and Wales.

The address of its registered office is:
Victoria House
26 Queen Victoria Street
Reading
Berkshire
RG1 1TG

These financial statements were authorised for issue by the Board on 13 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents rents received from tenants on an accruals basis.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	4 years straight line

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss for the year.

Sound Start UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allownce for obsolete and slow moving items.

Tax

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Going concern

The directors are not aware of any material uncertainties that may cast significant doubt over the ability of the company to continue trading. The preparation of the financial statements on the going concern basis is therefore deemed appropriate.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Sound Start UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	2,304	2,304
At 31 December 2025	2,304	2,304
Depreciation
At 1 January 2025	2,304	2,304
At 31 December 2025	2,304	2,304
Carrying amount
At 31 December 2025	-	-

5	Investment properties

	2025 £
At 1 January	452,428
At 31 December	452,428

Investment property was valued on an open market basis on the 31 December 2021 by the Directors.

6

Debtors

Current	2025 £	2024 £
Other debtors	4,130	95
	4,130	95

Sound Start UK Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	3,857	3,562
Trade creditors		-	3,735
Accruals and deferred income		827	788
Other creditors		284,340	284,340
		289,024	292,425

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	97,172	101,029

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	97,172	101,029

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	3,857	3,562