Company registration number 6477864 (England and Wales)
"A" RECORDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
"A" RECORDINGS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
"A" RECORDINGS LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
25,039
33,710
Current assets
Stocks
53,244
30,260
Debtors
4
73,838
101,598
Cash at bank and in hand
18,657
6,345
145,739
138,203
Creditors: amounts falling due within one year
5
(138,524)
(159,560)
Net current assets/(liabilities)
7,215
(21,357)
Total assets less current liabilities
32,254
12,353
Creditors: amounts falling due after more than one year
6
(10,511)
(20,757)
Net assets/(liabilities)
21,743
(8,404)
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
21,733
(8,414)
Total equity
21,743
(8,404)
"A" RECORDINGS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 April 2026 and are signed on its behalf by:
Mr Nicholas Lawrence
Mr Anton Newcombe
Director
Director
Company registration number 6477864 (England and Wales)
"A" RECORDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

"A" Recordings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 303 The Pillbox, 115 Coventry Road, London, United Kingdom, E2 6GH.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
25% Reducing Balance method
Plant and equipment
25% Reducing Balance method
Fixtures and fittings
25% Reducing Balance method
Computers
25% Reducing Balance method
"A" RECORDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -

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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
"A" RECORDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
15,063
138,271
153,334
Disposals
(15,063)
-
0
(15,063)
At 31 July 2025
-
0
138,271
138,271
Depreciation and impairment
At 1 August 2024
12,653
106,971
119,624
Depreciation charged in the year
-
0
6,261
6,261
Eliminated in respect of disposals
(12,653)
-
0
(12,653)
At 31 July 2025
-
0
113,232
113,232
Carrying amount
At 31 July 2025
-
0
25,039
25,039
At 31 July 2024
2,410
31,300
33,710
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
73,838
21,954
Corporation tax recoverable
-
0
333
Other debtors
-
0
79,311
73,838
101,598
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
94,782
91,888
Amounts owed to group undertakings and undertakings in which the company has a participating interest
2,635
-
0
Corporation tax
15,372
-
0
Other taxation and social security
5,944
3,135
Other creditors
19,791
64,537
138,524
159,560
"A" RECORDINGS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
10,511
20,757
2025-07-31 2024-08-01 false false false 23 April 2026 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr Nicholas Lawrence Mr Anton Newcombe 6477864 2024-08-01 2025-07-31 6477864 2025-07-31 6477864 2024-07-31 6477864 core:LandBuildings 2025-07-31 6477864 core:OtherPropertyPlantEquipment 2025-07-31 6477864 core:LandBuildings 2024-07-31 6477864 core:OtherPropertyPlantEquipment 2024-07-31 6477864 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 6477864 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 6477864 core:ShareCapital 2025-07-31 6477864 core:ShareCapital 2024-07-31 6477864 core:RetainedEarningsAccumulatedLosses 2025-07-31 6477864 core:RetainedEarningsAccumulatedLosses 2024-07-31 6477864 bus:Director1 2024-08-01 2025-07-31 6477864 bus:Director2 2024-08-01 2025-07-31 6477864 core:LandBuildings core:LongLeaseholdAssets 2024-08-01 2025-07-31 6477864 core:PlantMachinery 2024-08-01 2025-07-31 6477864 core:FurnitureFittings 2024-08-01 2025-07-31 6477864 core:ComputerEquipment 2024-08-01 2025-07-31 6477864 2023-08-01 2024-07-31 6477864 core:LandBuildings 2024-07-31 6477864 core:OtherPropertyPlantEquipment 2024-07-31 6477864 2024-07-31 6477864 core:LandBuildings 2024-08-01 2025-07-31 6477864 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 6477864 core:CurrentFinancialInstruments 2025-07-31 6477864 core:CurrentFinancialInstruments 2024-07-31 6477864 core:WithinOneYear 2025-07-31 6477864 core:WithinOneYear 2024-07-31 6477864 core:Non-currentFinancialInstruments 2025-07-31 6477864 core:Non-currentFinancialInstruments 2024-07-31 6477864 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 6477864 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 6477864 bus:FRS102 2024-08-01 2025-07-31 6477864 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 6477864 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP