Company registration number: 04302918
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
C A Music Ltd
Pages for filing with the Registrar
Company registration number: 04302918
C A Music Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Investment property 4 454,000 454,000
454,000 454,000
Current assets
Stocks 22,500 22,500
Debtors 397 -
Cash at bank and in hand 170,640 151,222
193,537 173,722
Creditors: amounts falling due within one year
(5,567) (2,615)
Net current assets 187,970 171,107
Total assets less current liabilities 641,970 625,107
Provisions for liabilities (3,387) (3,387)
NET ASSETS 638,583 621,720
Capital and reserves
Called up share capital 100 100
Revaluation reserve 17,825 17,825
Profit and loss account 620,658 603,795
TOTAL EQUITY 638,583 621,720
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04302918
C A Music Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Heffes, Director
17 September 2026
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C A Music Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
C A Music Ltd is a private company registered in England and Wales. Its registered number is 04302918. The company is limited by shares. Its registered office is 10a Grosvenor Gardens, London, London, N10 3TB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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C A Music Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Investment property
£
Valuation
At 1 January 2025 454,000
At 31 December 2025 454,000
5 Advances, credit and guarantees granted to the director
There are no advances, credit or guarantees granted to the director.
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