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Registered number: 08909446 THE OTHER HAND (2014) LIMITED INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
THE OTHER HAND (2014) LIMITED CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 7
THE OTHER HAND (2014) LIMITED REGISTERED NUMBER: 08909446 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | -
|  |  | - |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 115,925 |  | 247,546 |
Cash at bank and in hand | 6 | 132,280 |  | 26,295 |
|  | 248,205 |  | 273,841 |
Creditors: amounts falling due within one year | 7 | (144,219) |  | (169,962) |
Net current assets |  |  | 103,986 |  | 103,879
Total assets less current liabilities |  |  | 103,986 |  | 103,879
Net assets |  |  | 103,986 |  | 103,879
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Profit and loss account |  |  | 103,985 |  | 103,878
|  |  | 103,986 |  | 103,879
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 by:
M Goldschmidt
Director
5 May 2026
The notes on pages 2 to 7 form part of these financial statements. 1
THE OTHER HAND (2014) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The Other Hand (2014) Limited is a private company, limited by shares, registered in England and Wales, registration number 08909446. The company's registered office address and principal place of business is Camden Gateway, 349 Royal College Street, London, NW1 9QS. The principal activity of the company continued to be that of sound recording rights distribution activities. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in profit or loss within 'administrative expenses'.
| 2.3 | Turnover
Turnover comprises fees receivable from sound recording rights distribution. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 2
THE OTHER HAND (2014) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.5 | Taxation
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 balance sheet date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet 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. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the profit and loss account over its useful economic life. Goodwill was the amount paid in connection with the acquisition of a business in 2014, and has been amortised evenly over its estimated useful life of six years. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. 3
THE OTHER HAND (2014) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and balances with group undertakings. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2024 - 1).
4
THE OTHER HAND (2014) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Amortisation |
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 11,739 | 138,681
| Amounts owed by group undertakings | 93,607 | 108,865
| Other debtors | 2,763 | -
| Prepayments and accrued income | 7,816 | -
|  | 115,925 | 247,546
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 132,280 | 26,295
5
THE OTHER HAND (2014) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 4,843 | 114,148
| Corporation tax | 1,600 | 30,839
| Other taxation and social security | 97,964 | 22,075
| Other creditors | 27,312 | -
| Accruals and deferred income | 12,500 | 2,900
|  | 144,219 | 169,962
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 ordinary share of £1.00 | 1 | 1
| There is a single class of ordinary share. There are no restrictions on the distribution of dividends and the repayment of capital.
9. | Prior year adjustment
The directors have considered the treatment of revenue and costs in relation to a sound rights distribution contract. Comparative amounts have been adjusted accordingly. The effect of this adjustment has been to decrease prior year turnover by £448,656 and to decrease prior year cost of sales by the same amount. The brought forward profit and loss account has not been affected.
10. | Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £15,948 (2024 - £NIL). Included in other creditors at the balance sheet date there is an amount payable of £27,312 (2024 - £NIL). The amount included in other creditors includes employee contributions not yet paid into the fund. These amounts were settled on 22 January 2026. 6
THE OTHER HAND (2014) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
11. | Commitments under operating leases
| At 31 December 2025, the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 28,800 | -
| Later than 1 year and not later than 5 years | 4,800 | -
|  | 33,600 | -
| During the year, a lease obligation was transferred to the company from a fellow group undertaking.
12. | Related party transactions
| No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35. At the balance sheet date, Exceleration Music Partners, LLC was the parent of the smallest group for which consolidated financial statements are drawn up, of which the entity was a member. Its registered office is 4235 Hillsboro Pike, Suite 300, Nashville, Tennessee 37215, USA.
13. | Auditor's information
The audit report provided to the members of The Other Hand (2014) Limited on the financial statements for the year ended 31 December 2025 was not qualified. The audit report was signed on 5 May 2026 by Richard Gilbert (senior statutory auditor) on behalf of SRLV Audit Limited.
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