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Registered number: 09591395
Song Cycle Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Song Cycle Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Song Cycle Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09591395

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 346 |  | 642
Investments | 6 |  | 161,997 |  | 161,997
|  |  | 162,343 |  | 162,639
CURRENT ASSETS
Stocks | 7 | - |  | 2,565 |
Debtors | 8 | 1,446 |  | 16,195 |
Cash at bank and in hand |  | 610 |  | 17,313 |
|  | 2,056 |  | 36,073 |
Creditors: Amounts Falling Due Within One Year | 9 | (153,902 ) |  | (165,432 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (151,846 ) |  | (129,359 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10,497 |  | 33,280
NET ASSETS |  |  | 10,497 |  | 33,280
CAPITAL AND RESERVES
Called up share capital | 10 |  | 161,997 |  | 161,997
Profit and Loss Account |  |  | (151,500 ) |  | (128,717 )
SHAREHOLDERS' FUNDS |  |  | 10,497 |  | 33,280

Page 1
Page 2
Song Cycle Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Samuele Nannoni Director
08/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Song Cycle Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Song Cycle Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09591395 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment | 25% SLM

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
Page 3
Page 4
Song Cycle Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 2,124
As at 31 December 2025 | 2,124
Amortisation
As at 1 January 2025 | 2,124
As at 31 December 2025 | 2,124
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Office Equipment
--- | ---
| £
Cost
As at 1 January 2025 | 9,258
As at 31 December 2025 | 9,258
Depreciation
As at 1 January 2025 | 8,616
Provided during the period | 296
As at 31 December 2025 | 8,912
Net Book Value
As at 31 December 2025 | 346
As at 1 January 2025 | 642

6. Investments

| Listed
--- | ---
| £
Cost
As at 1 January 2025 | 161,997
As at 31 December 2025 | 161,997
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 161,997
As at 1 January 2025 | 161,997

Investment includes the following :
100% shareholding in Sneering Jesture's records company limited EUR 230,000 plus GBP 1000
Page 4
Page 5
Song Cycle Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Closing Stock | - |  | 2,565

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 13,074
Prepayments and accrued income | 667 |  | 2,342
Other taxes and social security | 779 |  | 779
| 1,446 |  | 16,195

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,400 |  | 4,605
Loan | 149,479 |  | 150,479
Directors Current Account | 2,023 |  | 10,348
| 153,902 |  | 165,432

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 161,997 |  | 161,997

11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Samuele Nannoni | 10,348 | - | 8,325 | - | 2,023

The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
The ultimate parent company is The Sneering Jesture's records comapny limited., a company incorporated in UK. During the year, the company has repaid the loan to the parent company amounting to £1000 (2024: £10,000). The outstanding amount as at 31.12.2025 is £149,479 (2024: £150,479) which is also included in note no.9 above.
13. Ultimate Controlling Party
The company's ultimate controlling party is The Sneering Jester's Record Company Limited by virtue of his ownership of 75% or more of the issued share capital in the company.
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