2022-04-012023-03-312023-03-31false04656296P. DEAN MUSIC LIMITED2023-11-09iso4217:GBPxbrli:pure046562962022-04-01046562962023-03-31046562962022-04-012023-03-31046562962021-04-01046562962022-03-31046562962021-04-012022-03-3104656296bus:SmallEntities2022-04-012023-03-3104656296bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3104656296bus:FullAccounts2022-04-012023-03-3104656296bus:PrivateLimitedCompanyLtd2022-04-012023-03-3104656296core:WithinOneYear2023-03-3104656296core:AfterOneYear2023-03-3104656296core:WithinOneYear2022-03-3104656296core:AfterOneYear2022-03-3104656296core:ShareCapital2023-03-3104656296core:SharePremium2023-03-3104656296core:RevaluationReserve2023-03-3104656296core:OtherReservesSubtotal2023-03-3104656296core:RetainedEarningsAccumulatedLosses2023-03-3104656296core:ShareCapital2022-03-3104656296core:SharePremium2022-03-3104656296core:RevaluationReserve2022-03-3104656296core:OtherReservesSubtotal2022-03-3104656296core:RetainedEarningsAccumulatedLosses2022-03-3104656296core:LandBuildings2023-03-3104656296core:PlantMachinery2023-03-3104656296core:Vehicles2023-03-3104656296core:FurnitureFittings2023-03-3104656296core:OfficeEquipment2023-03-3104656296core:NetGoodwill2023-03-3104656296core:IntangibleAssetsOtherThanGoodwill2023-03-3104656296core:ListedExchangeTraded2023-03-3104656296core:UnlistedNon-exchangeTraded2023-03-3104656296core:LandBuildings2022-03-3104656296core:PlantMachinery2022-03-3104656296core:Vehicles2022-03-3104656296core:FurnitureFittings2022-03-3104656296core:OfficeEquipment2022-03-3104656296core:NetGoodwill2022-03-3104656296core:IntangibleAssetsOtherThanGoodwill2022-03-3104656296core:ListedExchangeTraded2022-03-3104656296core:UnlistedNon-exchangeTraded2022-03-3104656296core:LandBuildings2022-04-012023-03-3104656296core:PlantMachinery2022-04-012023-03-3104656296core:Vehicles2022-04-012023-03-3104656296core:FurnitureFittings2022-04-012023-03-3104656296core:OfficeEquipment2022-04-012023-03-3104656296core:NetGoodwill2022-04-012023-03-3104656296core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104656296core:ListedExchangeTraded2022-04-012023-03-3104656296core:UnlistedNon-exchangeTraded2022-04-012023-03-3104656296core:MoreThanFiveYears2022-04-012023-03-3104656296core:Non-currentFinancialInstruments2023-03-3104656296core:Non-currentFinancialInstruments2022-03-3104656296dpl:CostSales2022-04-012023-03-3104656296dpl:DistributionCosts2022-04-012023-03-3104656296core:LandBuildings2022-04-012023-03-3104656296core:PlantMachinery2022-04-012023-03-3104656296core:Vehicles2022-04-012023-03-3104656296core:FurnitureFittings2022-04-012023-03-3104656296core:OfficeEquipment2022-04-012023-03-3104656296dpl:AdministrativeExpenses2022-04-012023-03-3104656296core:NetGoodwill2022-04-012023-03-3104656296core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104656296dpl:GroupUndertakings2022-04-012023-03-3104656296dpl:ParticipatingInterests2022-04-012023-03-3104656296dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3104656296core:ListedExchangeTraded2022-04-012023-03-3104656296dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3104656296core:UnlistedNon-exchangeTraded2022-04-012023-03-3104656296dpl:CostSales2021-04-012022-03-3104656296dpl:DistributionCosts2021-04-012022-03-3104656296core:LandBuildings2021-04-012022-03-3104656296core:PlantMachinery2021-04-012022-03-3104656296core:Vehicles2021-04-012022-03-3104656296core:FurnitureFittings2021-04-012022-03-3104656296core:OfficeEquipment2021-04-012022-03-3104656296dpl:AdministrativeExpenses2021-04-012022-03-3104656296core:NetGoodwill2021-04-012022-03-3104656296core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3104656296dpl:GroupUndertakings2021-04-012022-03-3104656296dpl:ParticipatingInterests2021-04-012022-03-3104656296dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3104656296core:ListedExchangeTraded2021-04-012022-03-3104656296dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3104656296core:UnlistedNon-exchangeTraded2021-04-012022-03-3104656296core:NetGoodwill2023-03-3104656296core:IntangibleAssetsOtherThanGoodwill2023-03-3104656296core:LandBuildings2023-03-3104656296core:PlantMachinery2023-03-3104656296core:Vehicles2023-03-3104656296core:FurnitureFittings2023-03-3104656296core:OfficeEquipment2023-03-3104656296core:AfterOneYear2023-03-3104656296core:WithinOneYear2023-03-3104656296core:ListedExchangeTraded2023-03-3104656296core:UnlistedNon-exchangeTraded2023-03-3104656296core:ShareCapital2023-03-3104656296core:SharePremium2023-03-3104656296core:RevaluationReserve2023-03-3104656296core:OtherReservesSubtotal2023-03-3104656296core:RetainedEarningsAccumulatedLosses2023-03-3104656296core:NetGoodwill2022-03-3104656296core:IntangibleAssetsOtherThanGoodwill2022-03-3104656296core:LandBuildings2022-03-3104656296core:PlantMachinery2022-03-3104656296core:Vehicles2022-03-3104656296core:FurnitureFittings2022-03-3104656296core:OfficeEquipment2022-03-3104656296core:AfterOneYear2022-03-3104656296core:WithinOneYear2022-03-3104656296core:ListedExchangeTraded2022-03-3104656296core:UnlistedNon-exchangeTraded2022-03-3104656296core:ShareCapital2022-03-3104656296core:SharePremium2022-03-3104656296core:RevaluationReserve2022-03-3104656296core:OtherReservesSubtotal2022-03-3104656296core:RetainedEarningsAccumulatedLosses2022-03-3104656296core:NetGoodwill2021-04-0104656296core:IntangibleAssetsOtherThanGoodwill2021-04-0104656296core:LandBuildings2021-04-0104656296core:PlantMachinery2021-04-0104656296core:Vehicles2021-04-0104656296core:FurnitureFittings2021-04-0104656296core:OfficeEquipment2021-04-0104656296core:AfterOneYear2021-04-0104656296core:WithinOneYear2021-04-0104656296core:ListedExchangeTraded2021-04-0104656296core:UnlistedNon-exchangeTraded2021-04-0104656296core:ShareCapital2021-04-0104656296core:SharePremium2021-04-0104656296core:RevaluationReserve2021-04-0104656296core:OtherReservesSubtotal2021-04-0104656296core:RetainedEarningsAccumulatedLosses2021-04-0104656296core:AfterOneYear2022-04-012023-03-3104656296core:WithinOneYear2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:CostValuation2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-012023-03-3104656296core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3104656296core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3104656296core:Non-currentFinancialInstrumentscore:CostValuation2022-03-3104656296core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-03-3104656296core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-03-3104656296bus:Director12022-04-012023-03-3104656296bus:Director22022-04-012023-03-3104656296core:FurnitureFittingsToolsEquipment2022-03-3104656296core:FurnitureFittingsToolsEquipment2023-03-3104656296core:FurnitureFittingsToolsEquipment2022-04-012023-03-31

P. DEAN MUSIC LIMITED

Registered Number
04656296
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

P. DEAN MUSIC LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

DEAN, Michelle
DEAN, Paul Gareth

Company Secretary

DEAN, Paul Gareth

Registered Address

2 Stanley Road
Benfleet
Essex
SS7 3EL

Registered Number

04656296 (England and Wales)
P. DEAN MUSIC LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6449528
449528
Current assets
Cash at bank and on hand15,13114,329
15,13114,329
Creditors amounts falling due within one year7(12,024)(11,633)
Net current assets (liabilities)3,1072,696
Total assets less current liabilities3,5563,224
Provisions for liabilities8(85)(100)
Net assets3,4713,124
Capital and reserves
Called up share capital100100
Profit and loss account3,3713,024
Shareholders' funds3,4713,124
The financial statements were approved and authorised for issue by the Board of Directors on 9 November 2023, and are signed on its behalf by:
DEAN, Paul Gareth
Director
Registered Company No. 04656296
P. DEAN MUSIC LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Music Lessons
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery10
Fixtures and fittings25
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 228,4591,0809,539
At 31 March 238,4591,0809,539
Depreciation and impairment
At 01 April 227,9501,0619,011
Charge for year74579
At 31 March 238,0241,0669,090
Net book value
At 31 March 2343514449
At 31 March 2250919528
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables5146
Taxation and social security2,2042,356
Other creditors8,6358,151
Accrued liabilities and deferred income1,1341,080
Total12,02411,633
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)85100
Total85100