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Registration number: 08602201

Bird Music Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 July 2025

Bird Music Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

Bird Music Ltd

Company Information

Director | Ms Jane Price

Registered office | 5th Floor 86 Jermyn Street London SW1Y 6AW

Accountants | Verfides 5th Floor 86 Jermyn Street London SW1Y 6AW

Bird Music Ltd

(Registration number: 08602201)
Abridged Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | - | 1,054
Tangible assets | 5 | 482 | 4,199
|  | 482 | 5,253
Current assets |  |  |
Debtors |  | 1,663 | -
Cash at bank and in hand |  | 1,846 | 20,220
|  | 3,509 | 20,220
Prepayments and accrued income |  | 627 | 1,426
Creditors: Amounts falling due within one year |  | (1,554,755) | (1,431,714)
Net current liabilities |  | (1,550,619) | (1,410,068)
Total assets less current liabilities |  | (1,550,137) | (1,404,815)
Accruals and deferred income |  | (2,850) | (2,850)
Net liabilities |  | (1,552,987) | (1,407,665)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | (1,552,988) | (1,407,666)
Shareholders' deficit |  | (1,552,987) | (1,407,665)

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Bird Music Ltd

(Registration number: 08602201)
Abridged Balance Sheet as at 31 July 2025

Approved and authorised by the director on 9 February 2026

.........................................

Ms Jane Price

Director

Bird Music Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
5th Floor
86 Jermyn Street
London
SW1Y 6AW

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Pound Sterling which is the functional currency of the company and are rounded to the nearest whole Pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Bird Music Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Asset class | Depreciation method and rate
Fixtures & Fittings | 3 year straight line method

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Patent & Licence | 10 years straight line method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Bird Music Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

4 | Intangible assets

| Total £
Cost or valuation
Additions acquired separately | 19,891
At 31 July 2025 | 19,891
Amortisation
At 1 August 2024 | 18,837
Amortisation charge | 1,054
At 31 July 2025 | 19,891
Carrying amount
At 31 July 2025 | -
At 31 July 2024 | 1,054

5 | Tangible assets

| Furniture, fittings and equipment £ | Plant and Machinery £ | Total £
Cost or valuation
Additions | 1,448 | 43,375 | 44,823
At 31 July 2025 | 1,448 | 43,375 | 44,823
Depreciation
At 1 August 2024 | 483 | 40,141 | 40,624
Charge for the year | 483 | 3,234 | 3,717
At 31 July 2025 | 966 | 43,375 | 44,341
Carrying amount
At 31 July 2025 | 482 | - | 482
At 31 July 2024 | 965 | 3,234 | 4,199