Professional Sound Consultancy Limited

Professional Sound Consultancy Limited
Directors' Report
For the year ended 31 March 2025

Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 March 2025

Principal activities

The principal activity of the company during the financial year was the provision of voice evacuation and voice loop systems.

Directors
The directors who served the company throughout the year were as follows:

Stephanie France

Katie Bradford

Statement of directors' responsibilities

The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:

----------------------------------
Stephanie France
Director

Date approved: 25 June 2025

Registered Number: 04991407 Professional Sound Consultancy Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,684	5,510
		4,684	5,510
Current assets
Stocks	4	24,350	42,918
Debtors	5	311,165	252,240
Cash at bank and in hand		557,594	300,854
		893,109	596,012
Creditors: amount falling due within one year	6	(304,908)	(190,022)
Net current assets		588,201	405,990

Total assets less current liabilities		592,885	411,500
Provisions for liabilities	7	(1,171)	(1,047)
Net assets		591,714	410,453

Capital and reserves
Called up share capital		100	100
Profit and loss account		591,614	410,353
Shareholders' funds		591,714	410,453

For the year ended 31 March 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 25 June 2025 and were signed on its behalf by:

-------------------------------
Katie Bradford
Director

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Stephanie France
Director

Professional Sound Consultancy Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Professional Sound Consultancy Limited is a private company, limited by shares, registered in England and Wales, registration number 04991407, registration address N3 Blois Meadow Business Centre , Steeple Bumpstead , Haverhill , CB9 7BN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 13 (2024 : 14).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	36,868	36,868
Additions	-	-
Disposals	-	-
At 31 March 2025	36,868	36,868
Depreciation
At 01 April 2024	31,358	31,358
Charge for year	826	826
On disposals	-	-
At 31 March 2025	32,184	32,184
Net book values
Closing balance as at 31 March 2025	4,684	4,684
Opening balance as at 01 April 2024	5,510	5,510

Stocks

	2025 £		2024 £
Stocks	24,350		42,918
	24,350		42,918

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	291,076	234,377
Prepayments & Accrued Income	18,149	15,946
Other Debtors	1,940	1,917
	311,165	252,240

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	103,130	96,106
Corporation Tax	129,390	35,392
PAYE & Social Security	11,807	10,976
Accrued Expenses	2,640	3,590
Other Creditors	5	28
Directors' Current Accounts	11,678	11,678
VAT	46,258	32,252
	304,908	190,022

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	1,171		1,047
	1,171		1,047

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Stephanie France	-	-	(8,526)	(8,526)
Katie Bradford	-	-	(3,152)	(3,152)


Registered Number: 04991407
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
PROFESSIONAL SOUND CONSULTANCY LIMITED