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Registered number: 13308840
TDM Music Ltd
Financial Statements
For The Year Ended 30 April 2025
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
TDM Music Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
TDM Music Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 13308840

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 40,981 |  | 46,902
|  |  | 40,981 |  | 46,902
CURRENT ASSETS
Debtors | 5 | 4,319 |  | 20,012 |
Cash at bank and in hand |  | 7,015 |  | 18,048 |
|  | 11,334 |  | 38,060 |
Creditors: Amounts Falling Due Within One Year | 6 | (15,255 ) |  | (28,042 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,921 ) |  | 10,018
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 37,060 |  | 56,920
NET ASSETS |  |  | 37,060 |  | 56,920
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 37,059 |  | 56,919
SHAREHOLDERS' FUNDS |  |  | 37,060 |  | 56,920

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
On behalf of the board

Mr Tom Mcdonald Director
20/02/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
TDM Music Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
TDM Music Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13308840 . The registered office is 1st Floor, 104 Oxford Street, London, W1D 1LP.
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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line
Computer Equipment | 20% straight line

2.4. Financial Instruments
Financial instruments are recognised when the company becomes a party to the contractual provisions of the instrument. Financial assets and liabilities are initially measured at fair value. Transaction costs are included in the carrying value on initial recognition except for instruments classified at fair value through profit or loss.
The company applies the recognition and measurement principles in Sections 11 and 12 of FRS 102. Basic financial instruments, such as trade receivables, trade payables, cash and loans, are measured at amortised cost using the effective interest method, less impairment where applicable.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: NIL)
1 -
Page 2
Page 3
TDM Music Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 52,433 | 9,065 | 61,498
Additions | 6,256 | 1,717 | 7,973
As at 30 April 2025 | 58,689 | 10,782 | 69,471
Depreciation
As at 1 May 2024 | 12,329 | 2,267 | 14,596
Provided during the period | 11,738 | 2,156 | 13,894
As at 30 April 2025 | 24,067 | 4,423 | 28,490
Net Book Value
As at 30 April 2025 | 34,622 | 6,359 | 40,981
As at 1 May 2024 | 40,104 | 6,798 | 46,902

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,038 |  | 20,012
VAT | 17 |  | -
Director's loan account | 1,264 |  | -
| 4,319 |  | 20,012

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,180 |  | 9,912
Corporation tax | 8,756 |  | 2,307
Other taxes and social security | 19 |  | 12,290
VAT | - |  | 3,532
Other creditors | 1,800 |  | 1
Accruals and deferred income | 3,500 |  | -
| 15,255 |  | 28,042

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3
Page 4
TDM Music Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Tom Mcdonald | - | 58,840 | 57,576 | - | 1,264

The above loan is unsecured, interest free and was repaid within 9 months after year end.
Page 4