Silverfin false false 31/12/2024 13/08/2023 31/12/2024 J W Parrott 13/08/2023 13 May 2025 no description of principal activity 15068246 2024-12-31 15068246 bus:Director1 2024-12-31 15068246 core:CurrentFinancialInstruments 2024-12-31 15068246 core:ShareCapital 2024-12-31 15068246 core:RetainedEarningsAccumulatedLosses 2024-12-31 15068246 core:OtherResidualIntangibleAssets 2023-08-12 15068246 2023-08-12 15068246 core:OtherResidualIntangibleAssets 2024-12-31 15068246 core:ComputerEquipment 2023-08-12 15068246 core:ComputerEquipment 2024-12-31 15068246 2023-08-13 2024-12-31 15068246 bus:FilletedAccounts 2023-08-13 2024-12-31 15068246 bus:SmallEntities 2023-08-13 2024-12-31 15068246 bus:AuditExempt-NoAccountantsReport 2023-08-13 2024-12-31 15068246 bus:PrivateLimitedCompanyLtd 2023-08-13 2024-12-31 15068246 bus:Director1 2023-08-13 2024-12-31 15068246 core:ComputerEquipment core:TopRangeValue 2023-08-13 2024-12-31 15068246 core:OtherResidualIntangibleAssets 2023-08-13 2024-12-31 15068246 core:ComputerEquipment 2023-08-13 2024-12-31 iso4217:GBP xbrli:pure

Company No: 15068246 (England and Wales)

BIRDSONG MUSIC PUBLISHING LIMITED

Unaudited Financial Statements
For the financial period from 13 August 2023 to 31 December 2024
Pages for filing with the registrar

BIRDSONG MUSIC PUBLISHING LIMITED

Unaudited Financial Statements

For the financial period from 13 August 2023 to 31 December 2024

Contents

BIRDSONG MUSIC PUBLISHING LIMITED

COMPANY INFORMATION

For the financial period from 13 August 2023 to 31 December 2024
BIRDSONG MUSIC PUBLISHING LIMITED

COMPANY INFORMATION (continued)

For the financial period from 13 August 2023 to 31 December 2024
DIRECTOR J W Parrott (Appointed 13 August 2023)
REGISTERED OFFICE Somerset House Rooms S75 S76 S77
Second Floor
South Wing
Strand
London
WC2R 1LA
United Kingdom
COMPANY NUMBER 15068246 (England and Wales)
BIRDSONG MUSIC PUBLISHING LIMITED

BALANCE SHEET

As at 31 December 2024
BIRDSONG MUSIC PUBLISHING LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 31.12.2024
£
Fixed assets
Intangible assets 3 1
Tangible assets 4 1,808
1,809
Current assets
Debtors 5 20,613
Cash at bank and in hand 190,786
211,399
Creditors: amounts falling due within one year 6 ( 239,126)
Net current liabilities (27,727)
Total assets less current liabilities (25,918)
Net liabilities ( 25,918)
Capital and reserves
Called-up share capital 250,000
Profit and loss account ( 275,918 )
Total shareholders' deficit ( 25,918)

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Birdsong Music Publishing Limited (registered number: 15068246) were approved and authorised for issue by the Director on 13 May 2025. They were signed on its behalf by:

J W Parrott
Director
BIRDSONG MUSIC PUBLISHING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 August 2023 to 31 December 2024
BIRDSONG MUSIC PUBLISHING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 13 August 2023 to 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Birdsong Music Publishing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is Somerset House Rooms S75 S76 S77, Second Floor, South Wing, Strand, London, WC2R 1LA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of any provision for impairment.

Other intangible assets not amortised
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation . Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Computer equipment 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

Period from
13.08.2023 to
31.12.2024
Number
Monthly average number of persons employed by the company during the period 4

3. Intangible assets

Other intangible assets Total
£ £
Cost
At 13 August 2023 0 0
Additions 1 1
At 31 December 2024 1 1
Accumulated amortisation
At 13 August 2023 0 0
At 31 December 2024 0 0
Net book value
At 31 December 2024 1 1

4. Tangible assets

Computer equipment Total
£ £
Cost
At 13 August 2023 0 0
Additions 2,208 2,208
At 31 December 2024 2,208 2,208
Accumulated depreciation
At 13 August 2023 0 0
Disposals 400 400
At 31 December 2024 400 400
Net book value
At 31 December 2024 1,808 1,808

5. Debtors

31.12.2024
£
Trade debtors 7,330
Amounts owed by group undertakings 1,500
Other debtors 11,783
20,613

6. Creditors: amounts falling due within one year

31.12.2024
£
Trade creditors 217,266
Other taxation and social security 3,614
Other creditors 18,246
239,126

7. Other Information

The Birdsong Music Publishing business was transferred to the Company from Harrison/Parrott Limited (company number: 02861707) under a business transfer agreement dated 24 September 2023. At the time of the transfer, the Company was a wholly owned subsidiary of Harrison/Parrott Limited.

On 29 September 2023, Harrison/Parrott Limited transferred all of its shares in the Company to Harrison/Parrott Holdings Limited (company number: 15140701) by way of a distribution in specie. Under a demerger agreement dated 2 October 2023, Harrison/Parrott Holdings Limited then transferred its entire shareholding in the Company to Birdsong Holdings Limited (company number: 15140805).