Company registration number 04655514 (England and Wales)
WE WILL ROCK YOU LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
WE WILL ROCK YOU LIMITED
COMPANY INFORMATION
FOR THE PERIOD ENDED 30 JUNE 2025
Directors
C Stanford
(Appointed 26 June 2024)
B May
(Resigned 26 June 2024)
R Taylor
(Resigned 26 June 2024)
Secretary
N Adleman
(Resigned 26 June 2024)
Company number
04655514
Registered office
2 Canal Reach
London
N1C 4DB
Auditor
Sopher + Co LLP
Chartered Accountants & Statutory Auditors
5 Elstree Gate
Elstree Way
Borehamwood
WD6 1JD
Accountants
Dales Evans & Co Limited
Chartered Accountants
88/90 Baker Street
London
W1U 6TQ
WE WILL ROCK YOU LIMITED
CONTENTS
FOR THE PERIOD ENDED 30 JUNE 2025
Page
Balance sheet
1
Notes to the financial statements
2 - 4
WE WILL ROCK YOU LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
As at
As at
30/06/2025
25/06/2024
£
£
£
£
Current assets
Debtors
4,401
1,740
Cash at bank and in hand
123,363
64,397
127,764
66,137
Creditors: amounts falling due within one year
(97,230)
(45,413)
Net current assets
30,534
20,724
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
30,533
20,723
Total equity
30,534
20,724

In accordance with section 444 of the Companies Act 2006, the member of the company ha s consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 26 May 2026 and are signed on its behalf by:
C Stanford
Director
Company Registration No. 04655514
WE WILL ROCK YOU LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

We Will Rock You Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Canal Reach, London, N1C 4DB.

1.1
Accounting convention

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below:
1.2
Reporting period

The accounting period for the company has been extended in order to have the same accounting period as the parent company. The comparative amounts presented in the financial statements (including the related notes) may not be comparable.

1.3
Turnover

Revenue is measured at the fair value of the consideration received or receivable and represents amounts for services provided net of discounts and VAT.

Licensing income is recognised on receipt or as rights are utilised on an accruals basis where sufficient reliable information is available.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

WE WILL ROCK YOU LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
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.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Auditor's remuneration
2025
2024
Fees payable to the company's auditor:
£
£
For audit services
Audit of the financial statements of the company
3,500
3,675
WE WILL ROCK YOU LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
0
0
4
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

The senior statutory auditor was Stephen Iseman FCA.
The auditor was Sopher & Co LLP.
5
Related party transactions

The company has taken advantage of exemption under FRS102 33.1A not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

6
Parent company

The parent undertaking of the smallest group of undertakings of which the Company is a member and for which group financial statements are drawn up is:

Sony Group Corporation

1-7-1 Konan Minato-ku

Tokyo

108-0075

Japan

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