REGISTERED NUMBER: 09499346 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

MERRY GO ROUND MUSIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M B Wyatt

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

09499346 (England and Wales)

ACCOUNTANTS:

mgr Weston Kay LLP

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

CURRENT ASSETS

Debtors

4

1,535

7,956

Cash at bank

260,933

266,212

262,468

274,168

CREDITORS

Amounts falling due within one year

5

(48,053

)

(48,052

)

NET CURRENT ASSETS

214,415

226,116

TOTAL ASSETS LESS CURRENT LIABILITIES

214,415

226,116

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

214,315

226,016

SHAREHOLDERS' FUNDS

214,415

226,116

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

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

The director acknowledges his 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.

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 director and authorised for issue on 14 April 2026 and were signed by:

Mr M B Wyatt - Director

1.	STATUTORY INFORMATION

Merry Go Round 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 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 amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents catalogue sales and royalties. Turnover is stated net of VAT.

Catalogue sales are recognised as income on transfer of the rights to the music.

Royalties earned from the exploitation of musical compositions and are recognised as income when receivable in respect of royalty periods ending within the accounting year.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Cash and cash equivalent

Cash and cash equivalents include cash in hand, deposits held at call with banks.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

257

-

Amounts owed by related parties

1,160

7,956

Other debtors

118

-

1,535

7,956

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to participating interests

27,769

27,769

Other creditors

20,284

20,283

48,053

48,052

6.	RELATED PARTY DISCLOSURES

Merry Go Round ROW Merchandising Limited ("MGRROWM") and Merry Go Round Touring ROW Limited ("MGRTROW") are companies controlled by the Estate of the former director A McVie.

Included within other debtors is £1,160 (2024: £1,160) ) owed to the company by MGRROWM.

Included within other creditors at the year end is £27,769 (2024: £27,769) owed by the company to

MGRTROW.

Merry Go Round USA/ Canada Merchandising Inc ("MGRUSA") was acompanies that has been liquidated that was controlled by the Estate of the former director A McVie.

Included within other debtors is also £Nil (2024: £6,797) owed to the company by MGRUSA.

A balance of £6,797 owed to Merry Go Round Music Limited has been written off due to the liquidation of MGRUSA.