ACCOUNTT - Pages for Filing

Registered number: 04377689 (England & Wales)

	SOUNDTREE MUSIC PUBLISHING LIMITED
	DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025
	Pages for Filing with Registrar


SOUNDTREE MUSIC PUBLISHING LIMITED

CONTENTS

	Page
Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 - 5


SOUNDTREE MUSIC PUBLISHING LIMITED

COMPANY INFORMATION

Directors	Peter Raeburn
	Denis Raeburn
	Judith James


Company secretary	Judith James


Registered number	04377689


Registered office	40 Queen Anne Street
	London
	W1G 9EL


Trading Address	Bath House
	8 Chapel Place
	Rivington Street
	London
	EC2A 3DQ



Accountants	Lewis Golden LLP
	40 Queen Anne Street
	London
	W1G 9EL

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Registered number: 04377689 (England & Wales) SOUNDTREE MUSIC PUBLISHING LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		As restated 2024
Note		£		£


Current assets
Debtors	4	225,615		198,896
Cash at bank and in hand		11,432		26,783
		237,047		225,679
Creditors: amounts falling due within one year	5	(14,928)		(13,427)
Net current assets			222,119		212,252

Net assets			222,119		212,252

Capital and reserves
Called up share capital	100	100
Profit and loss account	222,019	212,152
	222,119	212,252

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the Director's Report and Profit and Loss Accountin accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Denis Raeburn

Director

Date: 23 September 2026

The notes on pages 3 to 5 form part of these financial statements.

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SOUNDTREE MUSIC PUBLISHING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Soundtree Music Publishing Limited is a private company limited by share capital, incorporated in England & Wales, registered number 04377689. The address of the registered office is 40 Queen Anne Street, London W1G 9EL

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A - small entities of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis. As at the date these financial statements are signed, the directors have considered the available information about the future, and expect the company to have sufficient financial resources and support to enable the company to meet its liabilities as they fall due, for a period of at least twelve months, from the date these financial statements are approved.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from the rendering of services is recognised in the period in which the services are provided and when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the company will receive the consideration due; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Taxation

Tax is recognised in the Profit and Loss Account.

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

2.5

Debtors

Short-term debtors are measured at the transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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SOUNDTREE MUSIC PUBLISHING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans with related parties.
Financial instruments that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The company had no employees during the year (2025 - none). The directors did not recieve emoluments for their services to the company during the year (2025 - £nil).

Debtors

					2025	As restated 2024
					£	£


Amounts owed by group undertakings	205,750	164,555
Other debtors	19,865	20,613
Prepayments and accrued income	-	13,728
	225,615	198,896

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SOUNDTREE MUSIC PUBLISHING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Corporation tax	7,207	5,706
Other creditors	7,721	7,721
	14,928	13,427

6.	Prior year adjustment

The 2024 financial statements were filed without the full financial information being available. Both the Profit and Loss for the year and Balance Sheet have been restated. A material amount of additional royalty income related to the year ended 31 December 2024 has been recognised within turnover and accrued income. The directors are content that this accurately reflects the financial position of the company as at 31 December 2024.

7.	Related party transactions
	The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.

8.	Controlling party

The company's parent undertaking is Soundtree Music Limited. Soundtree Music Limited is registered at 40 Queen Anne Street, London, W1G 9EL.

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