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Registered number: 01143651
Topographic Music Limited
Financial Statements
For The Year Ended 30 June 2023
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 01143651
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 1 1
1 1
CURRENT ASSETS
Debtors 5 52,183 85,263
Cash at bank and in hand 124,782 119,590
176,965 204,853
Creditors: Amounts Falling Due Within One Year 6 (155,285 ) (183,346 )
NET CURRENT ASSETS (LIABILITIES) 21,680 21,507
TOTAL ASSETS LESS CURRENT LIABILITIES 21,681 21,508
NET ASSETS 21,681 21,508
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 21,581 21,408
SHAREHOLDERS' FUNDS 21,681 21,508
Page 1
Page 2
For the year ending 30 June 2023 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 Stephen Howe
Director
11/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Topographic Music Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01143651 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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 recognised at the fair value of the consideration received or receivable for royalties and advances net of Value Added Tax.
2.3. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Corporation 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 year 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.

2.6. Investments
Fixed asset investments are stated at cost less provision for diminution in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
3 3
Page 3
Page 4
4. Investments
Other
£
Cost
As at 1 July 2022 1
As at 30 June 2023 1
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 1
As at 1 July 2022 1
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 44,934 77,917
VAT 7,249 7,346
52,183 85,263
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 151,300 179,407
Bank loans and overdrafts 1,485 1,439
Accruals and deferred income 2,500 2,500
155,285 183,346
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4