Michael McCarthy Sound Design Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 06472445

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		29,302		31,532

			29,302		31,532
CURRENT ASSETS
Cash at bank and in hand		233,442		272,416

		233,442		272,416
Creditors: Amounts Falling Due Within One Year	5	(59,177 )		(97,206 )

NET CURRENT ASSETS (LIABILITIES)			174,265		175,210

TOTAL ASSETS LESS CURRENT LIABILITIES			203,567		206,742

NET ASSETS			203,567		206,742

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			203,566		206,741

SHAREHOLDERS' FUNDS			203,567		206,742

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Michael McCarthy Sound Design Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 Profit and Loss Account.

On behalf of the board

Mr Michael McCarthy

Director

25/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Michael McCarthy Sound Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06472445 . The registered office is The Garden Studio, 31 Park View, New Malden, Surrey, KT3 4AY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	2% Straight line
Plant & Machinery	25% Straight line
Computer Equipment	25% Straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	37,969	16,335	23,588	77,892

As at 31 January 2026	37,969	16,335	23,588	77,892

...CONTINUED

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Michael McCarthy Sound Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025	10,626	13,678	22,056	46,360
Provided during the period	760	664	806	2,230

As at 31 January 2026	11,386	14,342	22,862	48,590

Net Book Value
As at 31 January 2026	26,583	1,993	726	29,302

As at 1 February 2025	27,343	2,657	1,532	31,532

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Accruals and deferred income	1,200	1,320
Directors' loan accounts	57,977	95,886

	59,177	97,206

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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