440 Music Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05058813 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 30 NOVEMBER 2025

FOR

440 MUSIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Kilgour

SECRETARY:

M Kilgour

REGISTERED OFFICE:

1st Floor Pentagon House

Wealden Ind Estate

Farningham Road

Crowborough

East Sussex

TN6 2JR

REGISTERED NUMBER:

05058813 (England and Wales)

ACCOUNTANTS:

Numis Limited

1st Floor Pentagon House

Wealden Ind Estate

Farningham Road

Crowborough

East Sussex

TN6 2JR

FIXED ASSETS

Tangible assets

4

-

4,413

CURRENT ASSETS

Debtors

5

90

Cash at bank and in hand

137

7,077

227

7,167

CREDITORS

Amounts falling due within one year

6

-

1,140

NET CURRENT ASSETS

227

6,027

TOTAL ASSETS LESS CURRENT
LIABILITIES

227

10,440

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

127

10,340

SHAREHOLDERS' FUNDS

227

10,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

M Kilgour - Director

1.	STATUTORY INFORMATION

440 Music Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

17,396

Additions

1,197

Disposals

(18,593

)

At 30 November 2025

-

DEPRECIATION

At 1 April 2025

12,983

Charge for period

946

Eliminated on disposal

(13,929

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 31 March 2025

4,413

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

31.3.25

£

Other debtors

90

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

31.3.25

£

Other creditors

-

1,140

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 November 2025 and the year ended 31 March 2025:

30.11.25

31.3.25

£

V Hyland

Balance outstanding at start of period

-

Amounts advanced

(1,248

)

-

Amounts repaid

1,248

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

M Kilgour

Balance outstanding at start of period

-

Amounts advanced

(1,615

)

-

Amounts repaid

1,615

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

C J Penfold

Balance outstanding at start of period

-

Amounts advanced

(300

)

-

Amounts repaid

300

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors..