Registration number:
Rel Acoustics Limited
for the Year Ended 31 December 2025
Pages for filing with Registrar
Rel Acoustics Limited
Contents
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Company Information |
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Balance Sheet |
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Notes to the Financial Statements |
Rel Acoustics Limited
Company Information
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Directors |
J Hunter A Brody D Brody |
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Registered office |
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Registered number |
05455463 |
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Auditors |
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Rel Acoustics Limited
(Registration number: 05455463)
Balance Sheet as at 31 December 2025
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Note |
2025 |
2024 |
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Fixed assets |
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Intangible assets |
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Tangible assets |
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Current assets |
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Stocks |
1,549,434 |
1,844,058 |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
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Total assets less current liabilities |
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Provisions for liabilities |
( |
( |
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Net assets |
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Capital and reserves |
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Called up share capital |
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250,000 |
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Profit and loss account |
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4,397,190 |
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Total equity |
6,115,675 |
4,647,190 |
Rel Acoustics Limited
(Registration number: 05455463)
Balance Sheet as at 31 December 2025
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.
These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.
Approved and authorised by the
A Brody
Director
Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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Statutory information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
United Kingdom
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Accounting policies |
Summary of significant accounting policies
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.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention.
The financial statements are prepared in pounds sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.
Revenue from the sale of goods and hardware is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, which is usually at the point in time when the goods are dispatched.
Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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2 |
Accounting policies (continued) |
Foreign currency transactions and balances
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Tangible fixed assets
Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:
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Plant and machinery |
20% on cost |
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Short leasehold |
2% on cost |
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Fixtures and fittings |
20% on cost |
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Motor vehicles |
25% on cost |
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Computer equipment |
33% on cost |
Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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2 |
Accounting policies (continued) |
Intangible fixed assets
Separately acquired trademarks and licences are initially recorded at cost.
Trademarks, licences and customer-related intangible assets have a finite useful life and are subsequently measured at cost less accumulated amortisation and any accumulated impairment losses.
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
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Trademarks, patents and licences |
20 years |
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits.
Trade debtors
Trade debtors are recognised initially at the transaction price. They are subsequently measured at cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
In the year under review, cost of sales includes an expense of £210,097 which arises from a change to the estimation used to value stocks. The change relates to the allocation of freight and duty costs to stocks.
Trade creditors
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost and using the effective interest method if the balance is due in more than one year.
Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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2 |
Accounting policies (continued) |
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
The company uses a debt factoring arrangement for some of its trade debtors whereby the company receives from a financing company, in advance of the collection of that debt, an advance equal to an agreed percentage of the debt. The financing company takes on responsibility for the collection of the debt and bears the risk of non-payment. Advances owing to the financing company are therefore classified within creditors unless those advances are less than the outstanding trade debts, in which case the amount owing from the financing company is classified as a debtor.
Operating leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.
Employee benefits
The costs of short-term employee benefits, including the cost of any unused holiday entitlement, are recognised as an expense in the period in which the employees' services are received.
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Staff numbers |
The average number of persons employed by the company (excluding directors) during the year, was
Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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Intangible fixed assets |
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Goodwill |
Trademarks, patents and licences |
Total |
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Cost |
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At 1 January 2025 |
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At 31 December 2025 |
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Amortisation |
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At 1 January 2025 |
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Amortisation charge |
- |
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At 31 December 2025 |
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Carrying amount |
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At 31 December 2025 |
- |
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At 31 December 2024 |
- |
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Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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Tangible assets |
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Leasehold property |
Furniture, fittings and equipment |
Motor vehicles |
Plant and equipment |
Total |
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Cost |
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At 1 January 2025 |
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- |
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Additions |
- |
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At 31 December 2025 |
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Depreciation |
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At 1 January 2025 |
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- |
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Charge for the year |
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At 31 December 2025 |
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Carrying amount |
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At 31 December 2025 |
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At 31 December 2024 |
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- |
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Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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Stocks |
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2025 |
2024 |
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Finished goods and components |
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Debtors: amounts falling due within one year |
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2025 |
2024 |
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Trade debtors |
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Amounts owed by group undertakings |
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Other debtors |
2,961 |
915 |
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Debt factoring |
124,201 |
4,555 |
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Prepayments |
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Creditors |
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2025 |
2024 |
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Lease |
17,494 |
- |
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Bank overdrafts |
- |
736 |
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Trade creditors |
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Amounts owed to group undertakings |
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Corporation tax |
196,846 |
233,051 |
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Taxation and social security |
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Other creditors |
7,915 |
5,641 |
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Accruals |
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Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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Share capital |
Allotted, called up and fully paid shares
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2025 |
2024 |
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No. |
£ |
No. |
£ |
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Ordinary of £1 each |
250,000 |
250,000 |
250,000 |
250,000 |
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Obligations under leases |
Operating leases
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2025 |
2024 |
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The total of future minimum lease payments is as follows: |
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The amount of non-cancellable operating lease payments recognised as an expense during the year was £
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Related party transactions |
Balances with parent undertaking
Included within debtors note 8 is a balance with the parent company Rel Acoustics America LLC of £6,112,517 (2024: £4,810,208) for amounts paid on behalf of the parent company.
Included in creditors note 9 is an amount due to the parent company of £2,263,371 (2024: £2,263,371).
Rel Acoustics Limited
Notes to the Financial Statements for the Year Ended 31 December 2025
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Audit report |
As the profit and loss account has been omitted from the filing copy of the financial statements the following information is in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.
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• The auditor was