Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Mr J D Owen 04/11/2015 08 January 2026 The principal activity of the company continued to be that of providing musical entertainment and lessons. 09857192 2025-05-31 09857192 bus:Director1 2025-05-31 09857192 2024-05-31 09857192 core:CurrentFinancialInstruments 2025-05-31 09857192 core:CurrentFinancialInstruments 2024-05-31 09857192 core:ShareCapital 2025-05-31 09857192 core:ShareCapital 2024-05-31 09857192 core:RetainedEarningsAccumulatedLosses 2025-05-31 09857192 core:RetainedEarningsAccumulatedLosses 2024-05-31 09857192 core:Vehicles 2024-05-31 09857192 core:FurnitureFittings 2024-05-31 09857192 core:ComputerEquipment 2024-05-31 09857192 core:Vehicles 2025-05-31 09857192 core:FurnitureFittings 2025-05-31 09857192 core:ComputerEquipment 2025-05-31 09857192 2024-06-01 2025-05-31 09857192 bus:FilletedAccounts 2024-06-01 2025-05-31 09857192 bus:SmallEntities 2024-06-01 2025-05-31 09857192 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 09857192 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09857192 bus:Director1 2024-06-01 2025-05-31 09857192 core:Vehicles 2024-06-01 2025-05-31 09857192 core:FurnitureFittings 2024-06-01 2025-05-31 09857192 core:ComputerEquipment 2024-06-01 2025-05-31 09857192 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Company No: 09857192 (England and Wales)

# HARMONY ENTERTAINMENT LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH THE REGISTRAR

HARMONY ENTERTAINMENT LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

Contents

HARMONY ENTERTAINMENT LTD

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
HARMONY ENTERTAINMENT LTD

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

DIRECTOR | Mr J D Owen

REGISTERED OFFICE | 11 Whitelegge Street Tottington
| Bury
| BL8 1SW
| United Kingdom

COMPANY NUMBER | 09857192 (England and Wales)

CHARTERED ACCOUNTANTS | PM+M Solutions for Business LLP
| New Century House
| Greenbank Technology Park
| Challenge Way
| Blackburn
| BB1 5QB

HARMONY ENTERTAINMENT LTD

## BALANCE SHEET

AS AT 31 MAY 2025
HARMONY ENTERTAINMENT LTD

## BALANCE SHEET (continued)

AS AT 31 MAY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 5,647 |  | 6,962
|  | 5,647 |  | 6,962
Current assets |  |  |  |
Debtors | 4 | 46,525 |  | 35,214
Cash at bank and in hand |  | 48,132 |  | 57,639
|  | 94,657 |  | 92,853
Creditors: amounts falling due within one year | 5 | ( 44,050) |  | ( 47,527)
Net current assets |  | 50,607 |  | 45,326
Total assets less current liabilities |  | 56,254 |  | 52,288
Provision for liabilities |  | ( 1,412) |  | ( 990)
Net assets |  | 54,842 |  | 51,298
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 54,742 |  | 51,198
Total shareholder's funds |  | 54,842 |  | 51,298

For the financial year ending 31 May 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Harmony Entertainment Ltd (registered number: 09857192) were approved and authorised for issue by the Director on 08 January 2026. They were signed on its behalf by:

Mr J D Owen Director |

HARMONY ENTERTAINMENT LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025
HARMONY ENTERTAINMENT LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MAY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Harmony Entertainment Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 11 Whitelegge Street Tottington, Bury, BL8 1SW, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance
Computer equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 June 2024 | 7,980 |  | 10,363 |  | 1,617 |  | 19,960
At 31 May 2025 | 7,980 |  | 10,363 |  | 1,617 |  | 19,960
Accumulated depreciation |  |  |  |  |  |  |
At 01 June 2024 | 6,034 |  | 5,564 |  | 1,400 |  | 12,998
Charge for the financial year | 486 |  | 775 |  | 54 |  | 1,315
At 31 May 2025 | 6,520 |  | 6,339 |  | 1,454 |  | 14,313
Net book value |  |  |  |  |  |  |
At 31 May 2025 | 1,460 |  | 4,024 |  | 163 |  | 5,647
At 31 May 2024 | 1,946 |  | 4,799 |  | 217 |  | 6,962

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 27,135 |  | 26,885
Other debtors | 19,390 |  | 8,329
| 46,525 |  | 35,214

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 626 |  | 245
Taxation and social security | 10,450 |  | 8,879
Other creditors | 32,974 |  | 38,403
| 44,050 |  | 47,527