HomeResourcesToolkit › New Business Opening Balance
Toolkit · Guide

New Business Opening Balance

A free, practical guide for independent Indian artists. Part of the Indie Music India toolkit.

India Artist Management Toolkit — Money Kit

If you are formally setting up your music career as a business — whether as a sole proprietor, partnership, LLP, or private limited company — this template captures your financial starting position on Day 1. It tells you what you are bringing in, what you owe, and what cash you have available to operate.

When to Use This

Business Details

Business Name: ___________________________ Legal Structure: Sole Proprietor / Partnership / LLP / Pvt Ltd Date of Formation / Registration: ___________________________ Business PAN: ___________________________ GSTIN (if registered): ___________________________ Business Bank Account No.: ___________________________

Ifsc: ___________________________

Financial Year Start: April 1, ___________ Opening Balance Date: ___________________________

Opening Assets

Cash and Bank

Business bank account (opening deposit) ₹ ___________ | Notes: ___________________________ Cash float ₹ ___________ | Notes: ___________________________ UPI / payment gateway float ₹ ___________ | Notes: ___________________________

Total Cash and Bank ₹ ___________

EQUIPMENT (brought into business on Day 1)

Musical instruments Description: ___________________________ | Purchase price: ₹ ___________ | Current value: ₹ ___________ | Notes: ___________ Recording / studio equipment Description: ___________________________ | Purchase price: ₹ ___________ | Current value: ₹ ___________ | Notes: ___________ Laptop / computer Description: ___________________________ | Purchase price: ₹ ___________ | Current value: ₹ ___________ | Notes: ___________ Microphones / audio interfaces Description: ___________________________ | Purchase price: ₹ ___________ | Current value: ₹ ___________ | Notes: ___________ PA / live sound equipment Description: ___________________________ | Purchase price: ₹ ___________ | Current value: ₹ ___________ | Notes: ___________ Other Description: ___________________________ | Purchase price: ₹ ___________ | Current value: ₹ ___________ | Notes: ___________

Total Equipment Current Value ₹ ___________

Note: If you are bringing personal equipment into the business, value it at current resale price, not purchase price.

INTELLECTUAL PROPERTY (brought into business)

Music catalogue (masters owned) Estimated value: ₹ ___________ | Notes: ___________________________ Publishing rights (IPRS registered) Estimated value: ₹ ___________ | Notes: ___________________________ Domain name / website Estimated value: ₹ ___________ | Notes: ___________________________ Brand / logo Estimated value: ₹ ___________ | Notes: ___________________________

Total Ip Assets ₹ ___________

RECEIVABLES (money owed to you on Day 1)

From: ___________________________ | Invoice no.: ___________ | Amount: ₹ ___________ | Due date: ___________ From: ___________________________ | Invoice no.: ___________ | Amount: ₹ ___________ | Due date: ___________ From: ___________________________ | Invoice no.: ___________ | Amount: ₹ ___________ | Due date: ___________

Total Receivables ₹ ___________

Total Opening Assets: ₹ ___________

Opening Liabilities

Personal loan (moved to business) To whom: ___________ | Outstanding: ₹ ___________ | Interest rate: _____% | Monthly payment: ₹ ___________ Equipment finance / hire purchase To whom: ___________ | Outstanding: ₹ ___________ | Interest rate: _____% | Monthly payment: ₹ ___________ Advance from label or partner To whom: ___________ | Outstanding: ₹ ___________ | Interest rate: _____% | Monthly payment: ₹ ___________ Money owed to studio / vendor To whom: ___________ | Outstanding: ₹ ___________ | Interest rate: _____% | Monthly payment: ₹ ___________ Tax dues outstanding To whom: IT Dept | Outstanding: ₹ ___________ | Interest rate: N/A | Monthly payment: ₹ ___________ Other To whom: ___________ | Outstanding: ₹ ___________ | Interest rate: _____% | Monthly payment: ₹ ___________ ──────────────────────────────────────────────────────────

Total Opening Liabilities ₹ ___________

Owner's Equity (Opening Capital)

Opening Capital = Total Assets - Total Liabilities

Total Opening Assets: ₹ ___________ Total Opening Liabilities: ₹ ___________ Opening Capital / Owner's Equity: ₹ ___________

First 90 Days Operating Budget

Plan for the first 3 months of business operations. This covers the period before income is predictable.

Month 1 planned expenses: ₹ ___________ Month 2 planned expenses: ₹ ___________ Month 3 planned expenses: ₹ ___________ Total 90-day operating budget: ₹ ___________

Minimum cash reserve needed to start: ₹ ___________ (ideally 3 months of expenses) Cash available on Day 1: ₹ ___________ Gap (if any): ₹ ___________ (must be funded before launch)

Business Registration Checklist (India)

Sole Proprietorship (simplest — most independent artists start here):

One Person Company (OPC) or Private Limited:

LLP (Limited Liability Partnership — good for artist + manager pairs):

Note: Most independent musicians operate as sole proprietors. LLP or Pvt Ltd is worth considering when revenue exceeds ₹25 lakh/year or when bringing in a formal business partner.

Free to use · Part of the Indie Music India toolkit · Updated September 2026

Want a second pair of hands?

We work with a few independent Indian artists at a time, hands-on, one month to start, no cut of your music.

See how the programme works →