Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 01034354 R E Platz S H Platz M J Attwood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01034354 2024-06-30 01034354 2025-06-30 01034354 2024-07-01 2025-06-30 01034354 frs-core:CurrentFinancialInstruments 2025-06-30 01034354 frs-core:ShareCapital 2025-06-30 01034354 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 01034354 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01034354 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 01034354 frs-bus:SmallEntities 2024-07-01 2025-06-30 01034354 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 01034354 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01034354 frs-bus:Director1 2024-07-01 2025-06-30 01034354 frs-bus:Director2 2024-07-01 2025-06-30 01034354 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 01034354 frs-countries:EnglandWales 2024-07-01 2025-06-30 01034354 2023-06-30 01034354 2024-06-30 01034354 2023-07-01 2024-06-30 01034354 frs-core:CurrentFinancialInstruments 2024-06-30 01034354 frs-core:ShareCapital 2024-06-30 01034354 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 01034354
Cauliflower Music Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Cauliflower Music Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Cauliflower Music Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 01034354

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 5 | 949 |  | 421 |
Cash at bank and in hand |  | 25,738 |  | 25,781 |
|  | 26,687 |  | 26,202 |
Creditors: Amounts Falling Due Within One Year | 6 | (23,419 ) |  | (23,037 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,268 |  | 3,165
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,268 |  | 3,165
NET ASSETS |  |  | 3,268 |  | 3,165
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,168 |  | 3,065
SHAREHOLDERS' FUNDS |  |  | 3,268 |  | 3,165

Page 1
Page 2
Cauliflower Music Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 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.
The financial statements were approved by the board of directors on 15 October 2025 and were signed on its behalf by:

S H Platz Director
15 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Cauliflower Music Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Cauliflower Music Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01034354 . The registered office is Roundhouse, 212 Regent's Park Road, London, NW1 8AW.
The company's principal activity continues to be that of music publishers and record producers.
2. Statement of Compliance
The financial statements have been prepared 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Turnover
Turnover and other revenue is recognised at fair value of the consideration received or receivable. Furthermore, revenue is recognised when it is probable that economic benefits will flow to the company and the amount of the revenue can be reliably measured.
Royalty income
Royalty income is recognised on a notified earnings basis. Credit is taken for royalty income, arising from the music publishing, record production and related activities, which has been received or declared by users by the period end. Amounts received in advance are carried forward in creditors until notified as earnings by the licensee.
3.3. Financial Instruments
Basic financial instruments, whether financial assets or financial liabilities, are recognised at amortised cost using the effective interest method.
3.4. Interest Receivable
Interest income is recognised using the effective interest method.
3.5. Foreign Currencies
Transactions in currencies (other than the functional currency) are recorded at the rate of exchange ruling at the date of the transaction.
Monetary items denominated in other currencies are translated into sterling at the rates of exchange prevailing at the balance sheet. All exchange differences arising are dealt with in the profit and loss account.
Page 3
Page 4
Cauliflower Music Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3.6. Taxation
Income 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3.7. Royalties payable
Royalties payable are charged to the profit and loss account to the extent that amounts are contractually paid or are payable in respect of the year under review. If any royalties payable are considered to be recoverable from future income, these are carried forward in debtors.
4. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 949 |  | 421

Page 4
Page 5
Cauliflower Music Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 23,008 |  | 22,605
Other creditors | 350 |  | 275
Taxation and social security | 61 |  | 157
| 23,419 |  | 23,037

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5