Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00626447 P L Platz R E Platz S H Platz C Cavanagh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00626447 2024-12-31 00626447 2025-12-31 00626447 2025-01-01 2025-12-31 00626447 frs-core:CurrentFinancialInstruments 2025-12-31 00626447 frs-core:ShareCapital 2025-12-31 00626447 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00626447 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00626447 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00626447 frs-bus:SmallEntities 2025-01-01 2025-12-31 00626447 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00626447 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00626447 frs-bus:Director1 2025-01-01 2025-12-31 00626447 frs-bus:Director2 2025-01-01 2025-12-31 00626447 frs-bus:Director3 2025-01-01 2025-12-31 00626447 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 00626447 frs-countries:EnglandWales 2025-01-01 2025-12-31 00626447 2023-12-31 00626447 2024-12-31 00626447 2024-01-01 2024-12-31 00626447 frs-core:CurrentFinancialInstruments 2024-12-31 00626447 frs-core:ShareCapital 2024-12-31 00626447 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00626447
Coda Music Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Coda Music Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Coda Music Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00626447

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 5 | 2,243 |  | 2,219 |
Cash at bank and in hand |  | 28,327 |  | 26,206 |
|  | 30,570 |  | 28,425 |
Creditors: Amounts Falling Due Within One Year | 6 | (14,013 ) |  | (13,074 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,557 |  | 15,351
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,557 |  | 15,351
NET ASSETS |  |  | 16,557 |  | 15,351
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 16,457 |  | 15,251
SHAREHOLDERS' FUNDS |  |  | 16,557 |  | 15,351

Page 1
Page 2
Coda Music Limited
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 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.
The financial statements were approved by the board of directors on 14 August 2026 and were signed on its behalf by:

S H Platz Director
14 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Coda Music Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Coda Music Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00626447 . The registered office is Roundhouse, 212 Regent's Park Road, London, NW1 8AW.
The company's principal activity continues to be that of music publishers.
2. Statement of Compliance
The financial statements have been prepared 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.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
3.2. Turnover
Turnover is recognised at fair value of the consideration received or receivable. Furthermore, revenue is recognised when it is probable that economic benefits will flow to the company and the amount of the revenue can be reliably measured.
Royalty income
Royalty income is recognised on a notified earnings basis.
Other than where amounts are collected by the company’s overseas sub-publishers, royalties derived from the inclusion of the company’s copyrights on recorded music products or from performance are recognised when they are earned by the company from the relevant collection society or record company. Similarly, except for overseas collected amounts, royalties derived from the synchronisation of the company’s copyrights are recognised as earned. Royalty amounts collected overseas are recognised in the period the amounts are reportable to the company by the sub-publisher.
3.3. Interest Receivable
Interest income is recognised using the effective interest method.
3.4. Foreign Currencies
Transactions in currencies (other than the functional currency) are recorded at the rate of exchange ruling at the date of the transaction.
Monetary items denominated in other currencies are translated into sterling at the rates of exchange prevailing at the balance sheet date.
All exchange differences arising are dealt with in the profit and loss account.
Page 3
Page 4
Coda Music Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3.5. Taxation
Taxation comprises current taxation and deferred tax.
Current tax represents the amount of tax payable in respect of taxable profit for the current or past financial years. The company’s liability to current tax is measured using tax rates that have been enacted by the balance sheet date.
Deferred tax represents future tax consequences of transactions recognised in the current or past financial years. Deferred tax is recognised in respect of all timing differences except that deferred tax assets are only recognised to the extent that it is probable that they will be recoverable against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted by the balance sheet date that are expected to apply to the reversal of timing differences.
3.6. Royalties payable
Royalties payable are charged to the profit and loss account to the extent that amounts are contractually paid or are payable in respect of the year under review. If any royalties payable are considered to be recoverable from future income, these are carried forward in debtors.
3.7. Presentation and functional currency
The financial statements are presented in sterling and this is also the functional currency of the company.
4. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,243 |  | 2,219

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,557 |  | 11,872
Other creditors | 1,099 |  | 875
Taxation and social security | 357 |  | 327
| 14,013 |  | 13,074

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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