REGISTERED NUMBER: 06072013 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

PRODUCTION MUSIC ONLINE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P D Wilson

A F Routh

SECRETARY:

P D Wilson

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

06072013 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Tangible assets

4

219

1,392

CURRENT ASSETS

Debtors

5

42,334

36,602

Cash at bank

2,228

8,961

44,562

45,563

CREDITORS

Amounts falling due within one year

6

(44,718

)

(50,655

)

NET CURRENT LIABILITIES

(156

)

(5,092

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63

(3,700

)

PROVISIONS FOR LIABILITIES

7

(55

)

(348

)

NET ASSETS/(LIABILITIES)

8

(4,048

)

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

6

(4,050

)

SHAREHOLDERS' FUNDS

8

(4,048

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

A F Routh - Director

1.	STATUTORY INFORMATION

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

The presentational currency of the financial statements is the Pound Sterling (£).

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 represents the fair value of consideration received or receivable net of VAT and trade discounts for the publishing of music.

Revenue from the sale of services is recognised at the point of sale.

Tangible fixed assets

Tangible fixed assets are stated at cost, or deemed cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Equipment -

33% on cost

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

5,613

DEPRECIATION

At 1 February 2025

4,221

Charge for year

1,173

At 31 January 2026

5,394

NET BOOK VALUE

At 31 January 2026

219

At 31 January 2025

1,392

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

42,334

36,602

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

40,968

46,848

Other creditors

3,750

3,807

44,718

50,655

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

55

348

Deferred tax

£

Balance at 1 February 2025

348

Provided during year

(293

)

Accelerated capital allowances

Balance at 31 January 2026

55

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

P D Wilson

Balance outstanding at start of year

12,281

14,285

Amounts advanced

5,359

10,308

Amounts repaid

(3,079

)

(12,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

14,561

12,281

A F Routh

Balance outstanding at start of year

14,843

14,824

Amounts advanced

5,460

331

Amounts repaid

(3,082

)

(312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,221

14,843

This balance represented the maximum amount outstanding during the year. Interest is charged on any overdrawn amounts at the beneficial loan interest rate.

Also during the year, the company paid Mr A Routh rent amounting to £312 (2025: £312) as a result of utilising office space within his home.

10.	RELATED PARTY DISCLOSURES

Patrick Wilson Limited

A company in which Mr Wilson is a director and shareholder

During the period, there was no movement on the loan with the related party.

2026

2025

£

£

Amount due to related party at the balance sheet date

2,500

2,500