Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 2026-05-07 2024-10-01 false The principal activity of the company continued to be that of sound recording and music publishing.2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC065462 2024-10-01 2025-09-30 SC065462 2023-10-01 2024-09-30 SC065462 2025-09-30 SC065462 2024-09-30 SC065462 c:Director1 2024-10-01 2025-09-30 SC065462 d:PlantMachinery 2024-10-01 2025-09-30 SC065462 d:PlantMachinery 2025-09-30 SC065462 d:PlantMachinery 2024-09-30 SC065462 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC065462 d:FurnitureFittings 2024-10-01 2025-09-30 SC065462 d:FurnitureFittings 2025-09-30 SC065462 d:FurnitureFittings 2024-09-30 SC065462 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC065462 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 SC065462 d:CurrentFinancialInstruments 2025-09-30 SC065462 d:CurrentFinancialInstruments 2024-09-30 SC065462 d:Non-currentFinancialInstruments 2025-09-30 SC065462 d:Non-currentFinancialInstruments 2024-09-30 SC065462 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 SC065462 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 SC065462 d:ShareCapital 2025-09-30 SC065462 d:ShareCapital 2024-09-30 SC065462 d:RetainedEarningsAccumulatedLosses 2025-09-30 SC065462 d:RetainedEarningsAccumulatedLosses 2024-09-30 SC065462 c:OrdinaryShareClass1 2024-10-01 2025-09-30 SC065462 c:OrdinaryShareClass1 2025-09-30 SC065462 c:OrdinaryShareClass1 2024-09-30 SC065462 c:FRS102 2024-10-01 2025-09-30 SC065462 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC065462 c:FullAccounts 2024-10-01 2025-09-30 SC065462 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC065462 e:PoundSterling 2024-10-01 2025-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC065462 BONSKEID MUSIC LTD. UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
BONSKEID MUSIC LTD. CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 6
BONSKEID MUSIC LTD. REGISTERED NUMBER: SC065462 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 266 |  | 355
|  |  | 266 |  | 355
Current assets |  |  |  |  |
Stocks |  | 2,757 |  | 2,757 |
Debtors: amounts falling due after more than one year |  | 43,125 |  | 58,125 |
Debtors due within 1 year |  | 49,194 |  | 28,263 |
Cash at bank and in hand |  | 3,326 |  | 8,645 |
|  | 98,402 |  | 97,790 |
Creditors | 6 | (1,794) |  | (1,710) |
Net current assets |  |  | 96,608 |  | 96,080
Total assets less current liabilities |  |  | 96,874 |  | 96,435
Net assets |  |  | 96,874 |  | 96,435
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 96,774 |  | 96,335
|  |  | 96,874 |  | 96,435
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 year 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 profit and loss account 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 7 May 2026. Page 1
BONSKEID MUSIC LTD. REGISTERED NUMBER: SC065462 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025
Mr G F Barbour
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
BONSKEID MUSIC LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | Company information
Bonskeid Music Ltd. is a private company limited by shares incorporated in Scotland. The registered office is Fincastle Pitlochry, Perthshire, PH16 5RJ. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 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 amounts receivable for goods and services.
| 2.4 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
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.
| 2.5 | Stocks
Stock and work in progress is valued at the lower of cost and net realisable value. Page 3
BONSKEID MUSIC LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 4
BONSKEID MUSIC LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 4,922 | 579 | 5,501
| At 30 September 2025 | 4,922 | 579 | 5,501
| Depreciation |  |  |
| At 1 October 2024 | 4,574 | 572 | 5,146
| Charge for the year on owned assets | 87 | 2 | 89
| At 30 September 2025 | 4,661 | 574 | 5,235
| Net book value |  |  |
| At 30 September 2025 | 261 | 5 | 266
| At 30 September 2024 | 348 | 7 | 355
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 2,687 | 2,687
| Other debtors | 46,507 | 25,576
| Amounts recoverable on long-term contracts | 43,125 | 58,125
|  | 92,319 | 86,388
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 1,794 | 1,710
|  | 1,794 | 1,710
Page 5
BONSKEID MUSIC LTD. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares shares of £1.00 each | 100 | 100
8. | Directors' transactions
|  | % | Opening balance | Amounts advanced | Closing balance
|  | Rate | £ | £ | £
| Loan | 2 | 3,082 | 20,930 | 24,012
|  | 2 | 3,082 | 20,930 | 24,012
9. | Related party transactions
| The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
Page 6