ACCOUNTS - Final Accounts preparation

Registered number: 13704481

BLENDED ENTERTAINMENT LTD

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

BLENDED ENTERTAINMENT LTD

REGISTERED NUMBER: 13704481

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	110,161		109,282
Cash at bank	5	322,180		325,561
		432,341		434,843
Creditors: amounts falling due within one year	6	(209,257)		(218,317)
Net current assets			223,084		216,526
Total assets less current liabilities			223,084		216,526

Net assets			223,084		216,526

Capital and reserves
Called up share capital	7	150,000	150,000
Profit and loss account		73,084	66,526
		223,084	216,526

BLENDED ENTERTAINMENT LTD

REGISTERED NUMBER: 13704481

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 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 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 by:

A Webber

Director

Date: 26 May 2026

The notes on pages 3 to 6 form part of these financial statements.

BLENDED ENTERTAINMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Blended Entertainment Ltd is a private company, limited by shares, registered in England and Wales, registration number 13704481. The registered office address is C/O The Other Songs Limited, 180 Strand, London, WC2R 1EA.

The principal activity of the company continued to be that of sound recording and music publishing 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 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.

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 year 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 are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from sound recording and music publishing activities are recognised when it is probable the company has performed the duties required to receive the rights to the consideration due under the contract.

Royalties receivable are recognised at the year end date per the royalty statements.

Royalties payable are calculated by reference to statements of account used for determining royalties receivable.

BLENDED ENTERTAINMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.8

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.

2.9

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.

2.10

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.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

BLENDED ENTERTAINMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Trade debtors	279	-
Other debtors	48,621	57,426
Accrued income	61,261	51,856
	110,161	109,282

5.	Cash
		2025	2024
		£	£

Cash at bank	322,180	325,561
Less: bank overdrafts	(112)	(120)
	322,068	325,441

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Bank overdrafts	112	120
Trade creditors	-	951
Amounts owed to other creditors	83,780	83,780
Corporation tax	22,140	19,801
Other taxation and social security	-	4,128
Accruals	103,225	109,537
	209,257	218,317

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

150,000 (2024 - 150,000) ordinary shares of £1 each	150,000	150,000

BLENDED ENTERTAINMENT LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.	Related party transactions
	Included in other creditors is an amount of £83,780 (2024 - £83,780) due to a shareholder with a participating interest in the company. The loan is unsecured, interest free and repayable on demand. During the year, dividends of £69,000 (2024 - £75,000) was paid to the shareholders.