Coda Music Limited

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

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

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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

The notes on pages 3 to 4 form part of these 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.

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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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