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Company Registration No. 06741711 (England and Wales)
PRAH Recordings Ltd Unaudited accounts for the year ended 31 March 2026
PRAH Recordings Ltd Unaudited accounts Contents
Page
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PRAH Recordings Ltd Company Information for the year ended 31 March 2026
Directors
S G Bass M D McClatchey
Company Number
06741711 (England and Wales)
Registered Office
Dallington House Richmond Avenue Margate CT9 2NG England
Accountants
Meades Accounting Limited Mill Lane House Mill Lane Margate CT9 1LB
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PRAH Recordings Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,151 
2,900 
Current assets
Debtors
184,938 
182,769 
Cash at bank and in hand
62,990 
75,960 
247,928 
258,729 
Creditors: amounts falling due within one year
(112,195)
(130,687)
Net current assets
135,733 
128,042 
Net assets
137,884 
130,942 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
137,882 
130,940 
Shareholders' funds
137,884 
130,942 
For the year ending 31 March 2026 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by
M D McClatchey Director Company Registration No. 06741711
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PRAH Recordings Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
PRAH Recordings Ltd is a private company, limited by shares, registered in England and Wales, registration number 06741711. The registered office is Dallington House, Richmond Avenue, Margate, CT9 2NG, England. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% on cost
Computer equipment
33% on cost
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
1,916 
4,993 
6,909 
At 31 March 2026
1,916 
4,993 
6,909 
Depreciation
At 1 April 2025
1,916 
2,093 
4,009 
Charge for the year
- 
749 
749 
At 31 March 2026
1,916 
2,842 
4,758 
Net book value
At 31 March 2026
- 
2,151 
2,151 
At 31 March 2025
- 
2,900 
2,900 
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PRAH Recordings Ltd Notes to the Accounts for the year ended 31 March 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
184,738 
182,569 
Other debtors
200 
200 
184,938 
182,769 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
6,621 
22,610 
Trade creditors
37,206 
41,034 
Amounts owed to group undertakings and other participating interests
6,509 
- 
Taxes and social security
59,920 
60,977 
Other creditors
121 
240 
Loans from directors
943 
1,361 
Accruals
875 
4,465 
112,195 
130,687 
7
Transactions with related parties
Hive Up agreement formalised as at 11th July 2025. Trade ceased as at 30th November 2025 and included in 12298210 Moshi Moshi Services Ltd from this date. Company to be closed
8
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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