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Registered number: 12178298
Upbeat Academy Limited
Financial Statements
For The Year Ended 31 August 2023
The PHLT Group
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12178298
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 - 279
Cash at bank and in hand 16,465 12,198
16,465 12,477
Creditors: Amounts Falling Due Within One Year 5 (5,628 ) (5,532 )
NET CURRENT ASSETS (LIABILITIES) 10,837 6,945
TOTAL ASSETS LESS CURRENT LIABILITIES 10,837 6,945
NET ASSETS 10,837 6,945
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 10,835 6,943
SHAREHOLDERS' FUNDS 10,837 6,945
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Tina Thomas
Director
06/02/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Upbeat Academy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12178298 . The registered office is 8 Marshway Drive, Newton-Le-Willows, WA12 9WT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 279
- 279
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 946 2,935
Accruals and deferred income 500 500
Director's loan account 4,182 2,097
5,628 5,532
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 2