REGISTERED NUMBER: 07083702 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

EB MUSIC LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

E L Butt

SECRETARY:

E L Butt

REGISTERED OFFICE:

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

07083702 (England and Wales)

ACCOUNTANTS:

Barber & Company

A trading name of PCM Accounting Limited

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Intangible assets

4

142,944

214,416

Property, plant and equipment

5

14,463

19,284

157,407

233,700

CURRENT ASSETS

Debtors

6

60,560

70,903

Cash at bank

895,062

978,584

955,622

1,049,487

CREDITORS

Amounts falling due within one year

7

108,471

181,479

NET CURRENT ASSETS

847,151

868,008

TOTAL ASSETS LESS CURRENT LIABILITIES

1,004,558

1,101,708

PROVISIONS FOR LIABILITIES

8

3,286

4,788

NET ASSETS

1,001,272

1,096,920

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

1,001,172

1,096,820

SHAREHOLDERS' FUNDS

1,001,272

1,096,920

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 January 2026 and were signed by:

E L Butt - Director

1.	STATUTORY INFORMATION

EB Music Ltd 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.

The financial statements have been prepared in accordance with applicable accounting standards. The particular accounting policies are described below.

TURNOVER

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

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

INTANGIBLE ASSETS

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS

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

Plant and machinery etc

-

25% on reducing balance

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

357,360

AMORTISATION

At 1 May 2024

142,944

Charge for year

71,472

At 30 April 2025

214,416

NET BOOK VALUE

At 30 April 2025

142,944

At 30 April 2024

214,416

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

60,719

DEPRECIATION

At 1 May 2024

41,435

Charge for year

4,821

At 30 April 2025

46,256

NET BOOK VALUE

At 30 April 2025

14,463

At 30 April 2024

19,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Prepayments and accrued income

60,560

70,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Corporation tax

8,404

51,026

Social security and other taxes

20,873

14,048

Other creditors

1,442

10,090

Directors' current accounts

75,252

103,815

Accruals and deferred income

2,500

2,500

108,471

181,479

8.	PROVISIONS FOR LIABILITIES

30.4.25

30.4.24

£

£

Deferred tax

3,286

4,788

Deferred

tax

£

Balance at 1 May 2024

4,788

Provided during year

(1,502

)

Balance at 30 April 2025

3,286

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary Shares

£1

100

100

10.	RELATED PARTY DISCLOSURES

Throughout the year under review the company was under the control of E L Butt, its sole director and owner of the company's entire equity share capital.