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REGISTERED NUMBER: 03875377 (England and Wales)















Financial Statements for the Year Ended 30 June 2023

for

Early Start Languages Limited

Early Start Languages Limited (Registered number: 03875377)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Early Start Languages Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Ms I Rowe
M Killbery





REGISTERED OFFICE: Dane John Works
Gordon Road
Canterbury
CT1 3PP





REGISTERED NUMBER: 03875377 (England and Wales)





ACCOUNTANTS: A.K & Co (Accountancy Services) Ltd
19 Victoria Terrace
Hove
East Sussex
BN3 2WB

Early Start Languages Limited (Registered number: 03875377)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,325 1,883

CURRENT ASSETS
Debtors 5 33,068 13,963
Cash at bank 58,844 46,800
91,912 60,763
CREDITORS
Amounts falling due within one year 6 23,107 8,222
NET CURRENT ASSETS 68,805 52,541
TOTAL ASSETS LESS CURRENT
LIABILITIES

72,130

54,424

PROVISIONS FOR LIABILITIES 7 316 22
NET ASSETS 71,814 54,402

CAPITAL AND RESERVES
Called up share capital 8 30,000 30,000
Retained earnings 41,814 24,402
SHAREHOLDERS' FUNDS 71,814 54,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

Early Start Languages Limited (Registered number: 03875377)

Balance Sheet - continued
30 June 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2024 and were signed on its behalf by:





Ms I Rowe - Director


Early Start Languages Limited (Registered number: 03875377)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

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

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 2 ) .

Early Start Languages Limited (Registered number: 03875377)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 July 2022 13,138 82,084 95,222
Additions - 3,105 3,105
At 30 June 2023 13,138 85,189 98,327
DEPRECIATION
At 1 July 2022 13,098 80,241 93,339
Charge for year 40 1,623 1,663
At 30 June 2023 13,138 81,864 95,002
NET BOOK VALUE
At 30 June 2023 - 3,325 3,325
At 30 June 2022 40 1,843 1,883

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,874 1,137
Other debtors 195 1,006
Tax 29,220 11,645
Prepayments 779 175
33,068 13,963

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1 -
VAT 774 1,284
Directors' current accounts 7,605 6,938
Accruals and deferred income 14,727 -
23,107 8,222

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 316 22

Deferred
tax
£   
Balance at 1 July 2022 22
Accelerated capital allowances 294
Balance at 30 June 2023 316

Early Start Languages Limited (Registered number: 03875377)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
30,000 Ordinary £1 30,000 30,000

9. ULTIMATE CONTROLLING PARTY

The controlling party is Ms I Rowe.