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REGISTERED NUMBER: 02621939 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

FOR

BLACK CAT MUSIC LIMITED

BLACK CAT MUSIC LIMITED (REGISTERED NUMBER: 02621939)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

BLACK CAT MUSIC LIMITED

COMPANY INFORMATION

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

| DIRECTORS: | R K Dagger

| A C Dagger

| SECRETARY: | A C Dagger

| REGISTERED OFFICE: | Bankside House

| 102 Vale Road

| Tonbridge

| Kent

| TN9 1SH

| REGISTERED NUMBER: | 02621939 (England and Wales)

| ACCOUNTANTS: | Greenaway Chartered Accountants

| 1 Bligh's Road

| Sevenoaks

| Kent

| TN13 1DA

BLACK CAT MUSIC LIMITED (REGISTERED NUMBER: 02621939)

BALANCE SHEET

31 JULY 2025

31/7/25 | 30/6/24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 44,561 |  | - |  |

Tangible assets | 5 | 314,106 |  | - |  |

358,667 |  | - |  |

CURRENT ASSETS

Stocks | 380,191 |  | - |  |

Debtors | 6 | 295,397 |  | - |  |

Cash at bank | 178,579 |  | 2 |  |

854,167 |  | 2 |  |

CREDITORS

Amounts falling due within one year | 7 | 381,552 |  | - |  |

NET CURRENT ASSETS | 472,615 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 831,282 |  | 2 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 828,950 |  | - |  |

NET ASSETS | 2,332 |  | 2 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 2,330 |  | - |  |

SHAREHOLDERS' FUNDS | 2,332 |  | 2 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BLACK CAT MUSIC LIMITED (REGISTERED NUMBER: 02621939)

BALANCE SHEET - continued

31 JULY 2025

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 Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

A C Dagger - Director

BLACK CAT MUSIC LIMITED (REGISTERED NUMBER: 02621939)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

1. | STATUTORY INFORMATION

| Black Cat Music Limited 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 5 (2024 - NIL ) .

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| Additions | 49,512 |  |

| At 31 July 2025 | 49,512 |  |

| AMORTISATION

| Charge for period | 4,951 |  |

| At 31 July 2025 | 4,951 |  |

| NET BOOK VALUE

| At 31 July 2025 | 44,561 |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| Additions | 273,945 |  | 78,715 |  | 352,660 |  |

| At 31 July 2025 | 273,945 |  | 78,715 |  | 352,660 |  |

| DEPRECIATION

| Charge for period | 27,395 |  | 11,159 |  | 38,554 |  |

| At 31 July 2025 | 27,395 |  | 11,159 |  | 38,554 |  |

| NET BOOK VALUE

| At 31 July 2025 | 246,550 |  | 67,556 |  | 314,106 |  |

BLACK CAT MUSIC LIMITED (REGISTERED NUMBER: 02621939)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under finance leases are as follows:

Land and |

buildings |

| £

| COST

| Additions | 273,945 |  |

| At 31 July 2025 | 273,945 |  |

| DEPRECIATION

| Charge for period | 27,395 |  |

| At 31 July 2025 | 27,395 |  |

| NET BOOK VALUE

| At 31 July 2025 | 246,550 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31/7/25 | 30/6/24 |

| £ | £

| Trade debtors | 107,141 |  | - |  |

| Other debtors | 188,256 |  | - |  |

295,397 |  | - |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31/7/25 | 30/6/24 |

| £ | £

| Finance leases | 20,010 |  | - |  |

| Trade creditors | 107,562 |  | - |  |

| Taxation and social security | 14,942 |  | - |  |

| Other creditors | 239,038 |  | - |  |

381,552 |  | - |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

31/7/25 | 30/6/24 |

| £ | £

| Finance leases | 229,865 |  | - |  |

| Amounts owed to group undertakings | 599,085 |  | - |  |

828,950 |  | - |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Finance leases | 132,486 |  | - |  |

BLACK CAT MUSIC LIMITED (REGISTERED NUMBER: 02621939)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JULY 2024 TO 31 JULY 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 31 July 2025 and the year ended 30 June 2024:

31/7/25 | 30/6/24 |

| £ | £

| A C Dagger

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 34,011 |  | - |  |

| Amounts repaid | (20,713 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 13,298 |  | - |  |