Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08269207 Mr Aubrey Robinson Ms Abigail Abrames iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08269207 2024-10-31 08269207 2025-10-31 08269207 2024-11-01 2025-10-31 08269207 frs-core:CurrentFinancialInstruments 2025-10-31 08269207 frs-core:Non-currentFinancialInstruments 2025-10-31 08269207 frs-core:ComputerEquipment 2025-10-31 08269207 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08269207 frs-core:ComputerEquipment 2024-10-31 08269207 frs-core:FurnitureFittings 2025-10-31 08269207 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08269207 frs-core:FurnitureFittings 2024-10-31 08269207 frs-core:PlantMachinery 2025-10-31 08269207 frs-core:PlantMachinery 2024-11-01 2025-10-31 08269207 frs-core:PlantMachinery 2024-10-31 08269207 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08269207 frs-bus:CompanyLimitedByGuarantee 2024-11-01 2025-10-31 08269207 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08269207 frs-bus:SmallEntities 2024-11-01 2025-10-31 08269207 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08269207 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08269207 frs-bus:Director1 2024-11-01 2025-10-31 08269207 frs-bus:Director2 2024-11-01 2025-10-31 08269207 frs-countries:EnglandWales 2024-11-01 2025-10-31 08269207 2023-10-31 08269207 2024-10-31 08269207 2023-11-01 2024-10-31 08269207 frs-core:CurrentFinancialInstruments 2024-10-31 08269207 frs-core:Non-currentFinancialInstruments 2024-10-31 08269207 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08269207
Harmony Music School Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Kingfisher Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08269207
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,263 17,393
14,263 17,393
CURRENT ASSETS
Stocks 5 127 522
Debtors 6 960 2,796
Cash at bank and in hand 26,395 23,371
27,482 26,689
Creditors: Amounts Falling Due Within One Year 7 (14,483 ) (19,014 )
NET CURRENT ASSETS (LIABILITIES) 12,999 7,675
TOTAL ASSETS LESS CURRENT LIABILITIES 27,262 25,068
Creditors: Amounts Falling Due After More Than One Year 8 (2,000 ) (15,434 )
NET ASSETS 25,262 9,634
Income and Expenditure Account 25,262 9,634
MEMBERS' FUNDS 25,262 9,634
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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 Income and Expenditure Account.
On behalf of the board
Mr Aubrey Robinson
Director
17/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harmony Music School Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 08269207 . The registered office is 8 Town End Road, Ecclesfield, Sheffield, S35 9YY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 18% and 100%
Fixtures & Fittings 18% and 100%
Computer Equipment 18% and 100%
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 surplus. 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 surplus 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 surplus will be available to allow all or part of the asset to be recovered.
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 surplus or deficit, 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: 22 (2024: 21)
22 21
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 31,552 7,730 26,151 65,433
As at 31 October 2025 31,552 7,730 26,151 65,433
Depreciation
As at 1 November 2024 25,563 6,347 16,130 48,040
Provided during the period 1,078 249 1,803 3,130
As at 31 October 2025 26,641 6,596 17,933 51,170
Net Book Value
As at 31 October 2025 4,911 1,134 8,218 14,263
As at 1 November 2024 5,989 1,383 10,021 17,393
5. Stocks
2025 2024
£ £
Stock 127 522
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 960 2,700
Other debtors - 96
960 2,796
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 5,223
Corporation tax 3,419 -
Other taxes and social security 1,296 804
Other creditors 1,047 3,120
Accruals and deferred income 8,721 9,867
14,483 19,014
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8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 15,434
Directors' loan account 2,000 -
2,000 15,434
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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