ACCOUNTS - Final Accounts preparation

Registered number: 15860026

DISORDER DISTRIBUTION LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 JULY 2025


DISORDER DISTRIBUTION LIMITED

COMPANY INFORMATION

Directors	D J Dollimore (appointed 26 July 2024)
	D Laub (appointed 26 July 2024)
	H R R Village (appointed 26 July 2024)


Registered number	15860026


Registered office	2nd Floor
	Connaught House
	1-3 Mount Street
	London
	United Kingdom
	W1K 3NB


Accountants	Sopher + Co LLP
	Chartered Accountants
	5 Elstree Gate
	Elstree Way
	Borehamwood
	Hertfordshire
	WD6 1JD


DISORDER DISTRIBUTION LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 7


DISORDER DISTRIBUTION LIMITED REGISTERED NUMBER:15860026

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025

		2025
Note		£

Fixed assets
Tangible assets	4		904
			904
Current assets
Debtors: amounts falling due within one year	5	260,245
Cash at bank and in hand		8,579
		268,824
Current liabilities
Creditors: amounts falling due within one year	6	(312,479)
Net current liabilities			(43,655)
Total assets less current liabilities			(42,751)
Provisions for liabilities
Deferred tax		(226)
			(226)
Net liabilities			(42,977)

Capital and reserves
Called up share capital			100
Profit and loss account			(43,077)
			(42,977)

Page 1


DISORDER DISTRIBUTION LIMITED REGISTERED NUMBER:15860026

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JULY 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2026.

D Laub	D J Dollimore
Director	Director

Page 2


DISORDER DISTRIBUTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

1.	General information

Disorder Distribution Limited is a private company limited by shares registered in England and Wales. The registered office address is 2nd Floor, Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB.
The principal activity of the company for the period was that of sound recording and music publishing activities.
The company was incorporated on 26 July 2024 and commenced trading on 28 August 2024.
The company's functional and presentational currency is £ Sterling.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has the adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3

Turnover

Turnover represents the invoiced sale of services, stated net of value added tax. Income is recognised at the point of sale.

Page 3


DISORDER DISTRIBUTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.4

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Office equipment

25%

on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4


DISORDER DISTRIBUTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Financial liabilities

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the

Page 5


DISORDER DISTRIBUTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.9

Financial instruments (continued)

effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the period was 4.

4.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	Additions	1,083
	At 31 July 2025	1,083
	Depreciation
	Charge for the period on owned assets	179
	At 31 July 2025	179
	Net book value
	At 31 July 2025	904

Debtors

					2025
					£


	Trade debtors	58,007
	Other debtors	9,768
	Prepayments and accrued income	192,470
		260,245

Page 6


DISORDER DISTRIBUTION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	101,182
	Amounts owed to group undertakings	32,186
	Other taxation and social security	3,736
	Accruals and deferred income	175,375
		312,479

7.	Related party transactions
	Amounts owed to group undertakings are unsecured, interest free and repayable on demand, being companies where directors have material interest or execute significant control.

8.	Controlling party

The ultimate parent company is Disorder Music Group Ltd.
There is no ultimate controlling party.

Page 7