REGISTERED NUMBER: 11393723 (England and Wales)

COUNTRY MUSIC FACTORY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L D Hawkins

SECRETARY:

Ms A J Rees

REGISTERED OFFICE:

10 Bodiam Drive

Toothill

Swindon

SN5 8BB

REGISTERED NUMBER:

11393723 (England and Wales)

ACCOUNTANTS:

Davies Edwards & Co

Chartered Certified Accountants

West Lodge

Rainbow Street

Leominster

Herefordshire

HR6 8DQ

FIXED ASSETS

Tangible assets

4

650

975

CURRENT ASSETS

Stocks

200

316

Debtors

5

542

38

Cash at bank and in hand

38,095

36,137

38,837

36,491

CREDITORS

Amounts falling due within one year

6

19,057

20,401

NET CURRENT ASSETS

19,780

16,090

TOTAL ASSETS LESS CURRENT LIABILITIES

20,430

17,065

PROVISIONS FOR LIABILITIES

124

185

NET ASSETS

20,306

16,880

CAPITAL AND RESERVES

Called up share capital

7

10

10

Retained earnings

8

20,296

16,870

SHAREHOLDERS' FUNDS

20,306

16,880

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

L D Hawkins - Director

1.	STATUTORY INFORMATION

Country Music Factory Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Equipment

£

COST

At 1 January 2025

and 31 December 2025

1,563

DEPRECIATION

At 1 January 2025

588

Charge for year

325

At 31 December 2025

913

NET BOOK VALUE

At 31 December 2025

650

At 31 December 2024

975

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

542

38

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

77

-

Amounts owed Everything Line Dance Ltd

314

314

Tax

865

644

VAT

482

-

Directors' current accounts

-

190

Accruals and deferred income

1,380

1,320

Event deposits held

15,939

17,933

19,057

20,401

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£10

10

10

8.

RESERVES

Retained

earnings

£

At 1 January 2025

16,870

Profit for the year

3,426

At 31 December 2025

20,296

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

L D Hawkins is also a director in Everything Line Dance Ltd, Everything Line Dance Association Ltd, Zappi Travel Group Ltd and Zappi Tour Operator Ltd.

There were no transactions between Country Music Factory Ltd and any of those companies in this financial year.

There is an outstanding loan of £314.02 from Everything Line Dance Ltd

L D Hawkins also trades under the name Billy Curtis.

Goods and services from L D Hawkins T/A Billy Curtis amounted to £12,800.00 in this financial year