Registration number: 06090365

Sonix Construction Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Sonix Construction Limited

Balance Sheet
28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	92,009	8,854
Current assets
Debtors	6	302,862	192,777
Cash at bank and in hand		753,412	429,277
		1,056,274	622,054
Creditors: Amounts falling due within one year	7	(471,591)	(391,444)
Net current assets		584,683	230,610
Total assets less current liabilities		676,692	239,464
Creditors: Amounts falling due after more than one year	7	(2,615)	(13,007)
Provisions for liabilities		(23,002)	(888)
Net assets		651,075	225,569
Capital and reserves
Called up share capital		4	4
Retained earnings		651,071	225,565
Shareholders' funds		651,075	225,569

Sonix Construction Limited

Balance Sheet
28 February 2025

For the financial year ending 28 February 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and
•	The Director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 November 2025
 

......................................... Mr P Jackson Director

Company Registration Number: 06090365

Sonix Construction Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
England

The principal place of business is:
Suite 313A
India Mill Business Centre
Bolton Road
Darwen
Lancashire
BB3 1AE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when: the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Sonix Construction Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

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 is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% straight line
Furniture and fittings	25% straight line
Motor vehicles	25% straight line
Office equipment	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Sonix Construction Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Sonix Construction Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 7 (2024 - 7).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	9,210	10,391

5	Tangible assets

	Fixtures and fittings £	Motor vehicles  £	Other tangible assets  £	Total £
Cost or valuation
At 1 March 2024	17,530	22,714	9,505	49,749
Additions	4,425	84,280	3,662	92,367
At 28 February 2025	21,955	106,994	13,167	142,116
Depreciation
At 1 March 2024	10,788	22,240	7,867	40,895
Charge for the year	4,268	3,566	1,378	9,212
At 28 February 2025	15,056	25,806	9,245	50,107
Carrying amount
At 28 February 2025	6,899	81,188	3,922	92,009
At 29 February 2024	6,742	474	1,638	8,854

Sonix Construction Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	216,667	110,920
Prepayments	16,579	11,611
Other debtors	69,616	70,246
	302,862	192,777

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	10,398	10,142
Trade creditors		223,355	181,083
Taxation and social security		201,071	128,622
Accruals and deferred income		2,000	2,247
Other creditors		34,767	69,350
		471,591	391,444

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	2,615	13,007

Sonix Construction Limited

Notes to the Unaudited Financial Statements
Year Ended 28 February 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	2,615	13,007

Current loans and borrowings

	2025 £	2024 £
Other borrowings	10,398	10,142

9	Related party transactions

Director's remuneration

The directors are remunerated by the company. The directors consider that their remuneration meets the criteria of being under normal market conditions.
The directors who are also shareholders receive dividends as part of this remuneration package.