Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 2025-02-01 true false The principal activity of the company continued to be that mobile application catered to the needs of music artists.2 2 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11769917 2025-02-01 2026-01-31 11769917 2024-02-01 2025-01-31 11769917 2026-01-31 11769917 2025-01-31 11769917 c:Director1 2025-02-01 2026-01-31 11769917 d:ComputerSoftware 2026-01-31 11769917 d:ComputerSoftware 2025-01-31 11769917 d:CurrentFinancialInstruments 2026-01-31 11769917 d:CurrentFinancialInstruments 2025-01-31 11769917 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 11769917 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 11769917 d:ShareCapital 2026-01-31 11769917 d:ShareCapital 2025-01-31 11769917 d:RetainedEarningsAccumulatedLosses 2026-01-31 11769917 d:RetainedEarningsAccumulatedLosses 2025-01-31 11769917 c:OrdinaryShareClass1 2025-02-01 2026-01-31 11769917 c:FRS102 2025-02-01 2026-01-31 11769917 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11769917 c:FullAccounts 2025-02-01 2026-01-31 11769917 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11769917 d:ComputerSoftware d:ExternallyAcquiredIntangibleAssets 2025-02-01 2026-01-31 11769917 2 2025-02-01 2026-01-31 11769917 d:ComputerSoftware d:OwnedIntangibleAssets 2025-02-01 2026-01-31 11769917 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 11769917 PSOUNDS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
PSOUNDS LIMITED REGISTERED NUMBER: 11769917 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 208,827 |  | 166,958
|  |  | 208,827 |  | 166,958
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 789 |  | 7,600 |
Cash at bank and in hand | 6 | 11,328 |  | 22,899 |
|  | 12,117 |  | 30,499 |
Creditors: amounts falling due within one year | 7 | (307,360) |  | (209,843) |
Net current liabilities |  |  | (295,243) |  | (179,344)
Total assets less current liabilities |  |  | (86,416) |  | (12,386)
Net liabilities |  |  | (86,416) |  | (12,386)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (86,516) |  | (12,486)
|  |  | (86,416) |  | (12,386)
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PSOUNDS LIMITED REGISTERED NUMBER: 11769917 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J Gare
Director
Date: 18 August 2026
The notes on pages 3 to 6 form part of these financial statements. 2
PSOUNDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
PSounds Limited is a private company, limited by shares, registered in England and Wales, registration number 11769917. The registered office address is Allestree, Elton Road, Newnham, England, GL14 1JQ. The principal activity of the company continued to be that of mobile application catered to the needs of music artists. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Going concern
The financial statements have been prepared on the going concern basis as the directors have confirmed they will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least the next 12 months. On this basis, the directors are satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentation currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses that relate to cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the mobile application catered to the needs of music artists is recognised as the related performance obligations are satisfied and only to the extent that it is probable that the company will be entitled to the consideration due under the contract.. 3
PSOUNDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026 2.Accounting policies (continued)
| 2.5 | Interest income
Interest income is recognised in the profit and loss account using the effective interest method.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The mobile application related to promoting sounds will be amortised over a 10 year period and, amortisation will commence when once the development of the application is complete and available for use.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors, trade and other creditors, and loans with a related party.
3. | Employees
The average monthly number of employees, including directors, during the year was 2 (2024 - 2). 4
PSOUNDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Intangible assets
|  | Mobile application
|  | £
| Cost |
| At 1 February 2025 | 166,958
| Additions | 65,072
| At 31 January 2026 | 232,030
| Amortisation |
| Charge for the year | 23,203
| At 31 January 2026 | 23,203
| Net book value |
| At 31 January 2026 | 208,827
| At 31 January 2025 | 166,958
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 470 | 7,303
| Prepayments | 319 | 297
|  | 789 | 7,600
6. | Cash
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank | 11,328 | 22,899
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PSOUNDS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | - | 35,645
| Amounts owed to connected entities | 300,193 | 169,343
| Other creditors | 117 | -
| Accruals | 7,050 | 4,855
|  | 307,360 | 209,843
8. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary shares of £1.00 each | 100 | 100
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