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Company Registration No. NI672193 (Northern Ireland)
Professional Academy Of Dance NI Ltd Unaudited accounts for the year ended 30 September 2023
Professional Academy Of Dance NI Ltd Unaudited accounts Contents
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Professional Academy Of Dance NI Ltd Company Information for the year ended 30 September 2023
Director
Miss Charlotte Fastiggi
Company Number
NI672193 (Northern Ireland)
Registered Office
17 Wingrove Gardens Belfast BT5 5NA
Accountants
SJK 8 Bridge Road Moira Co. Armagh BT67 0PF
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Professional Academy Of Dance NI Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,736 
9,896 
Current assets
Debtors
- 
136 
Cash at bank and in hand
46,917 
43,591 
46,917 
43,727 
Creditors: amounts falling due within one year
(10,367)
(8,327)
Net current assets
36,550 
35,400 
Total assets less current liabilities
45,286 
45,296 
Creditors: amounts falling due after more than one year
- 
(1,115)
Provisions for liabilities
Deferred tax
(1,660)
(1,880)
Net assets
43,626 
42,301 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
43,625 
42,300 
Shareholders' funds
43,626 
42,301 
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 April 2024 and were signed on its behalf by
Miss Charlotte Fastiggi Director Company Registration No. NI672193
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Professional Academy Of Dance NI Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Professional Academy Of Dance NI Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI672193. The registered office is 17 Wingrove Gardens, Belfast, BT5 5NA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
18% Reducing balance basis
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Professional Academy Of Dance NI Ltd Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
13,804 
Additions
922 
At 30 September 2023
14,726 
Depreciation
At 1 October 2022
3,908 
Charge for the year
2,082 
At 30 September 2023
5,990 
Net book value
At 30 September 2023
8,736 
At 30 September 2022
9,896 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
80 
Other debtors
- 
56 
- 
136 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
1,155 
Taxes and social security
2,301 
- 
Loans from directors
8,066 
7,172 
10,367 
8,327 
Directors loans are repayable on demand and non-interest bearing.
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Taxes and social security
- 
1,115 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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