Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 00603745 P J Donegan S L Donegan L S Richmond E S Richmond Schulman C P Wareham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00603745 2024-06-30 00603745 2025-06-30 00603745 2024-07-01 2025-06-30 00603745 frs-core:CurrentFinancialInstruments 2025-06-30 00603745 frs-core:ShareCapital 2025-06-30 00603745 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 00603745 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 00603745 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 00603745 frs-bus:SmallEntities 2024-07-01 2025-06-30 00603745 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 00603745 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 00603745 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 00603745 frs-bus:OrdinaryShareClass2 2025-06-30 00603745 frs-bus:OrdinaryShareClass3 2024-07-01 2025-06-30 00603745 frs-bus:OrdinaryShareClass3 2025-06-30 00603745 frs-bus:Director1 2024-07-01 2025-06-30 00603745 frs-bus:Director2 2024-07-01 2025-06-30 00603745 frs-bus:Director3 2024-07-01 2025-06-30 00603745 frs-bus:Director4 2024-07-01 2025-06-30 00603745 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 00603745 frs-countries:EnglandWales 2024-07-01 2025-06-30 00603745 2023-06-30 00603745 2024-06-30 00603745 2023-07-01 2024-06-30 00603745 frs-core:CurrentFinancialInstruments 2024-06-30 00603745 frs-core:ShareCapital 2024-06-30 00603745 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 00603745 frs-bus:OrdinaryShareClass2 2023-07-01 2024-06-30 00603745 frs-bus:OrdinaryShareClass3 2023-07-01 2024-06-30
Registered number: 00603745
Tyler Music Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 00603745
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 29,335 44,531
Cash at bank and in hand 253,467 335,109
282,802 379,640
Creditors: Amounts Falling Due Within One Year 5 (112,480 ) (201,786 )
NET CURRENT ASSETS (LIABILITIES) 170,322 177,854
TOTAL ASSETS LESS CURRENT LIABILITIES 170,322 177,854
NET ASSETS 170,322 177,854
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 170,222 177,754
SHAREHOLDERS' FUNDS 170,322 177,854
Page 1
Page 2
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 12 January 2026 and were signed on its behalf by:
S L Donegan
Director
L S Richmond
Director
12 January 2026
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
Tyler Music Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00603745 . The registered office is Suite 2.07, Plaza 535, Kings Road, London, SW10 0SZ.
The company's principal activity continues to be that of music publishers.
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 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.  
Other than where amounts are collected by the company’s overseas sub-publishers, royalties derived from the inclusion of the company’s copyrights on recorded music products or from performance are recognised when they are earned by the company from the relevant collection society or record company.  Similarly, except for overseas collected amounts, royalties derived from the synchronisation of the company’s copyrights are recognised as earned.  Royalty amounts collected overseas are recognised in the period the amounts are reportable to the company by the sub-publisher.
2.3. Financial Instruments
Basic financial instruments, whether financial assets or financial liabilities, are recognised at amortised cost using the effective interest method.
Debtors and creditors falling due within one year are recognised at undiscounted transaction price.  Debtors are reviewed for impairment at the end of the financial year and any impairments are recognised in the profit and loss account.
2.4. Interest Receivable
Interest income is recognised using the effective interest method.
2.5. 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 date.  All exchange differences arising are dealt with in the profit and loss account.
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2.6. Taxation
Taxation comprises current taxation and deferred tax.
Current tax represents the amount of tax payable in respect of taxable profit for the current or past financial years.  The company’s liability to current tax is measured using tax rates that have been enacted by the balance sheet date.
Deferred tax represents future tax consequences of transactions recognised in the current or past financial years.  Deferred tax is recognised in respect of all timing differences except that deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits.  Deferred tax is measured using the tax rates and laws that have been enacted by the balance sheet date that are expected to apply to the reversal of timing differences.
2.7. Presentation and functional currency
These financial statements are presented in pounds sterling as this is the functional currency of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 29,332 44,531
Other debtors 3 -
29,335 44,531
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 41,637 111,435
Other creditors 59,285 71,250
Taxation and social security 11,558 19,101
112,480 201,786
6. Share Capital
2025 2024
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1.00 each 50 50
50 Ordinary B shares of £ 1.00 each 50 50
100 100
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