Registration number: 09908835

Retrospective Live Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Retrospective Live Limited

(Registration number: 09908835)
Statement of Financial Position
31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	12,175	7,894
Current assets
Debtors	5	152,921	66,266
Cash at bank and in hand		22,388	35,468
		175,309	101,734
Creditors: Amounts falling due within one year	6	(46,344)	(26,387)
Net current assets		128,965	75,347
Total assets less current liabilities		141,140	83,241
Creditors: Amounts falling due after more than one year	6	(8,655)	(11,188)
Provisions for liabilities		(3,044)	(1,974)
Net assets		129,441	70,079
Capital and reserves
Called up share capital		100	100
Retained earnings		129,341	69,979
Shareholders' funds		129,441	70,079

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Retrospective Live Limited

(Registration number: 09908835)
Statement of Financial Position
31 December 2025

Approved and authorised by the Board on 23 September 2026 and signed on its behalf by:
 

......................................... M T Arciero Director

Retrospective Live Limited

Notes to the Unaudited Financial Statements
for the year ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Suite 3, Church Road Studio
46-52 Church Road
London
SW13 0DQ

These financial statements were authorised for issue by the Board on 23 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Retrospective Live Limited

Notes to the Unaudited Financial Statements
for the year ended 31 December 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered 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 or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	over 4 years
Fixtures and fittings	15% reducing balance
Office equipment	between 2 and 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Retrospective Live Limited

Notes to the Unaudited Financial Statements
for the year ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Retrospective Live Limited

Notes to the Unaudited Financial Statements
for the year ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	1,805	10,265	12,070
Additions	2,880	5,235	8,115
At 31 December 2025	4,685	15,500	20,185
Depreciation
At 1 January 2025	731	3,445	4,176
Charge for the year	801	3,033	3,834
At 31 December 2025	1,532	6,478	8,010
Carrying amount
At 31 December 2025	3,153	9,022	12,175
At 31 December 2024	1,074	6,820	7,894

5

Debtors

Current	2025 £	2024 £
Trade debtors	151,450	46,796
Prepayments	271	218
Other debtors	1,200	19,252
	152,921	66,266

Retrospective Live Limited

Notes to the Unaudited Financial Statements
for the year ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	2,533	2,533
Trade creditors		25,838	8,600
Taxation and social security		10,773	8,055
Accruals and deferred income		3,000	3,000
Other creditors		4,200	4,199
		46,344	26,387

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	8,655	11,188

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	8,655	11,188

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	2,533	2,533

8	Related party transactions

Retrospective Live Limited

Notes to the Unaudited Financial Statements
for the year ended 31 December 2025

Other transactions with directors

Mr R Cardwell is also a director of and holds a controlling interest in RJC Music Ltd. During the year Retrospective Live Limited have been charged management fees of £41,470 (2024: £41,928) from RJC Music Ltd and there is nothing outstanding at the yearend.

Mr M Arciero is also a director of and holds a controlling interest in Sputnik Music Ltd. During the year Retrospective Live Limited have been charged management fees of £46,491 (2024: £47,704) from Sputnik Music Ltd and there is nothing outstanding at the yearend.