REGISTERED NUMBER: 07231408 (England and Wales)

Financial Statements for the Year Ended 30 April 2026

for

D K Music Management Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R D Keyes

REGISTERED OFFICE:

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

REGISTERED NUMBER:

07231408 (England and Wales)

ACCOUNTANTS:

Atkinsons

Chartered Accountants

Palmeira Avenue Mansions

19 Church Road

Hove

East Sussex

BN3 2FA

FIXED ASSETS

Intangible assets

4

12,433

15,526

Tangible assets

5

259

524

12,692

16,050

CURRENT ASSETS

Cash at bank and in hand

358

360

CREDITORS

Amounts falling due within one year

6

2,091

877

NET CURRENT LIABILITIES

(1,733

)

(517

)

TOTAL ASSETS LESS CURRENT LIABILITIES

10,959

15,533

PROVISIONS FOR LIABILITIES

49

99

NET ASSETS

10,910

15,434

CAPITAL AND RESERVES

Called up share capital

100

100

Capital contribution reserve

321,854

321,854

Retained earnings

(311,044

)

(306,520

)

SHAREHOLDERS' FUNDS

10,910

15,434

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

R D Keyes - Director

1.	STATUTORY INFORMATION

D K Music Management Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of nine years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website cost is being amortised evenly over its estimated useful life of nine years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

25% on cost

Music equipment

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Website

Goodwill

cost

Totals

£

£

£

COST

At 1 May 2025

11,925

37,309

49,234

Disposals

(11,925

)

-

(11,925

)

At 30 April 2026

-

37,309

37,309

AMORTISATION

At 1 May 2025

11,925

21,783

33,708

Amortisation for year

-

3,093

3,093

Eliminated on disposal

(11,925

)

-

(11,925

)

At 30 April 2026

-

24,876

24,876

NET BOOK VALUE

At 30 April 2026

-

12,433

12,433

At 30 April 2025

-

15,526

15,526

5.	TANGIBLE FIXED ASSETS

Leasehold

Music

Computer

improvements

equipment

equipment

Totals

£

£

£

£

COST

At 1 May 2025

16,996

72,579

31,031

120,606

Disposals

(16,996

)

-

(31,031

)

(48,027

)

At 30 April 2026

-

72,579

-

72,579

DEPRECIATION

At 1 May 2025

16,996

72,055

31,031

120,082

Charge for year

-

265

-

265

Eliminated on disposal

(16,996

)

-

(31,031

)

(48,027

)

At 30 April 2026

-

72,320

-

72,320

NET BOOK VALUE

At 30 April 2026

-

259

-

259

At 30 April 2025

-

524

-

524

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

-

864

Taxation and social security

15

13

Other creditors

2,076

-

2,091

877

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.