Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08275249 Mrs Lucy Henton Mr James Henton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08275249 2024-10-31 08275249 2025-10-31 08275249 2024-11-01 2025-10-31 08275249 frs-core:CurrentFinancialInstruments 2025-10-31 08275249 frs-core:Non-currentFinancialInstruments 2025-10-31 08275249 frs-core:ComputerEquipment 2025-10-31 08275249 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08275249 frs-core:ComputerEquipment 2024-10-31 08275249 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 08275249 frs-core:FurnitureFittings 2025-10-31 08275249 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08275249 frs-core:FurnitureFittings 2024-10-31 08275249 frs-core:OtherResidualIntangibleAssets 2025-10-31 08275249 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 08275249 frs-core:OtherResidualIntangibleAssets 2024-10-31 08275249 frs-core:PlantMachinery 2025-10-31 08275249 frs-core:PlantMachinery 2024-11-01 2025-10-31 08275249 frs-core:PlantMachinery 2024-10-31 08275249 frs-core:ShareCapital 2025-10-31 08275249 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08275249 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08275249 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08275249 frs-bus:SmallEntities 2024-11-01 2025-10-31 08275249 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08275249 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08275249 frs-bus:Director1 2024-11-01 2025-10-31 08275249 frs-bus:Director1 2024-10-31 08275249 frs-bus:Director1 2025-10-31 08275249 frs-bus:Director2 2024-11-01 2025-10-31 08275249 frs-countries:EnglandWales 2024-11-01 2025-10-31 08275249 2023-10-31 08275249 2024-10-31 08275249 2023-11-01 2024-10-31 08275249 frs-core:CurrentFinancialInstruments 2024-10-31 08275249 frs-core:Non-currentFinancialInstruments 2024-10-31 08275249 frs-core:ShareCapital 2024-10-31 08275249 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08275249
Live Music Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Live Music Ltd
Contents
Contents

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

Page 1
Live Music Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08275249

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 34 |  | 68
Tangible Assets | 5 |  | 19,827 |  | 25,584
|  |  | 19,861 |  | 25,652
CURRENT ASSETS
Debtors | 6 | 36,764 |  | 23,252 |
Cash at bank and in hand |  | 14,400 |  | 20,246 |
|  | 51,164 |  | 43,498 |
Creditors: Amounts Falling Due Within One Year | 7 | (51,993 ) |  | (61,370 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (829 ) |  | (17,872 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,032 |  | 7,780
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (24,433 ) |  | (31,552 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,456 ) |  | (3,550 )
NET LIABILITIES |  |  | (7,857 ) |  | (27,322 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | (7,858 ) |  | (27,323 )
SHAREHOLDERS' FUNDS |  |  | (7,857) |  | (27,322)

Page 1
Page 2
Live Music Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 James Henton Director
09/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Live Music Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Live Music Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08275249 . The registered office is Market House, 25 Market Square, Leighton Buzzard, Bedfordshire, LU7 1EU.
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 director has adopted the going concern basis in preparing these financial statements after assessing the principal risks and having considered the impact of a severe but plausible downward futre scenrio planning due to Covid 19 post period end.
Therefore the expectation is for the company and its business to operate during the Covid 19 pandemic. The company has been supported by Government Grants during the pandemic.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trade marks. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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:

Plant & Machinery | over 5 and 10 years
Fixtures & Fittings | over 10 years
Computer Equipment | over 3 years

2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
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Live Music Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 170
As at 31 October 2025 | 170
Amortisation
As at 1 November 2024 | 102
Provided during the period | 34
As at 31 October 2025 | 136
Net Book Value
As at 31 October 2025 | 34
As at 1 November 2024 | 68

Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 101,867 | - | 22,612 | 124,479
Additions | 7,342 | 973 | 463 | 8,778
As at 31 October 2025 | 109,209 | 973 | 23,075 | 133,257
Depreciation
As at 1 November 2024 | 78,942 | - | 19,953 | 98,895
Provided during the period | 11,722 | 97 | 2,716 | 14,535
As at 31 October 2025 | 90,664 | 97 | 22,669 | 113,430
Net Book Value
As at 31 October 2025 | 18,545 | 876 | 406 | 19,827
As at 1 November 2024 | 22,925 | - | 2,659 | 25,584

Page 4
Page 5
Live Music Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 20,393 |  | 21,029
Prepayments and accrued income | 2,120 |  | 2,223
Other debtors | 7,763 |  | -
Directors' loan accounts | 6,488 |  | -
| 36,764 |  | 23,252

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 11,457 |  | 9,155
Bank loans and overdrafts | 8,206 |  | 8,206
Total taxes and social security | 32,330 |  | 27,798
Accruals and deferred income | - |  | 2,606
Directors' loan accounts | - |  | 13,605
| 51,993 |  | 61,370

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 24,433 |  | 31,552

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James Henton | (13,605 ) | 74,900 | (54,807 ) | - | 6,488

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
The company is owed £6,488 by the director (2024: £13,605 was owed to a director). No interest has been charged by the company in respect of this loan, which is repayable on demand and classified in debtors due within one year. The loan is unsecured.
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