REGISTERED NUMBER: 07883556 (England and Wales)

Financial Statements

for the Year Ended 31st January 2026

for

BOOM BOOM AUDIO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Cattell

REGISTERED OFFICE:

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

REGISTERED NUMBER:

07883556 (England and Wales)

ACCOUNTANTS:

Cheeld Wheeler & Co

Chartered Certified Accountants

Redhill Chambers

2d High Street

Redhill

Surrey

RH1 1RJ

FIXED ASSETS

Tangible assets

4

10,542

12,091

CURRENT ASSETS

Debtors

5

8,119

5,650

Investments

6

20,429

-

Cash at bank

8,009

26,519

36,557

32,169

CREDITORS

Amounts falling due within one year

7

9,859

6,863

NET CURRENT ASSETS

26,698

25,306

TOTAL ASSETS LESS CURRENT LIABILITIES

37,240

37,397

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,140

37,297

SHAREHOLDERS' FUNDS

37,240

37,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th October 2026 and were signed by:

M J Cattell - Director

1.	STATUTORY INFORMATION

Boom Boom Audio Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the net invoiced sale of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Sound equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Sound

Computer

equipment

equipment

Totals

£

£

£

COST

At 1st February 2025

27,318

4,527

31,845

Additions

-

1,589

1,589

At 31st January 2026

27,318

6,116

33,434

DEPRECIATION

At 1st February 2025

16,389

3,365

19,754

Charge for year

2,732

406

3,138

At 31st January 2026

19,121

3,771

22,892

NET BOOK VALUE

At 31st January 2026

8,197

2,345

10,542

At 31st January 2025

10,929

1,162

12,091

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,816

3,000

Amounts recoverable on contract

3,913

2,650

Prepayments

390

-

8,119

5,650

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

20,429

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

436

360

Social security and other taxes

296

-

VAT

4,188

2,358

Directors' current accounts

3,689

2,895

Accrued expenses

1,250

1,250

9,859

6,863