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REGISTERED NUMBER: 12376081 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

DOLPHIN SCHOOL LIMITED

DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DOLPHIN SCHOOL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTORS: S Follett
T H M Follett





REGISTERED OFFICE: Dolphin School
Waltham Road
Hurst
Berkshire
RG10 0FR





REGISTERED NUMBER: 12376081 (England and Wales)

DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)

BALANCE SHEET
31 AUGUST 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,762,151 2,790,904

CURRENT ASSETS
Debtors 5 87,061 79,505
Cash at bank and in hand 267,695 200,501
354,756 280,006
CREDITORS
Amounts falling due within one year 6 1,695,933 1,636,234
NET CURRENT LIABILITIES (1,341,177 ) (1,356,228 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,420,974

1,434,676

CREDITORS
Amounts falling due after more than one
year

7

804,376

976,812
NET ASSETS 616,598 457,864

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 616,498 457,764
616,598 457,864

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)

BALANCE SHEET - continued
31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 February 2024 and were signed on its behalf by:





S Follett - Director


DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Dolphin School Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12376081 and the registered office is Waltham Road, Hurst, Berkshire, RG10 0FR.

The principal activity of the company is that of a private school. The financial statements are presented in Pound Sterling (£), which is also the functional currency of the company.

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
Tangible fixed assets are stated at cost less accumulated depreciation and impairment. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life


Long leasehold -not depreciated
Plant and machinery-5% straight line basis
Fixtures and fittings-20-25% reducing balance basis
Motor vehicles-25% reducing balance basis
Computer equipment-33% straight line basis

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Short term debtors are measured at transaction price, less any impairment. Short term creditors are measured at transaction price.

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


DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 58 (2022 - 53 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 September 2022 2,647,939 92,124 33,649
Additions - 9,931 -
At 31 August 2023 2,647,939 102,055 33,649
DEPRECIATION
At 1 September 2022 - 18,424 5,673
Charge for year - 9,763 5,595
At 31 August 2023 - 28,187 11,268
NET BOOK VALUE
At 31 August 2023 2,647,939 73,868 22,381
At 31 August 2022 2,647,939 73,700 27,976

DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2022 2,531 68,910 2,845,153
Additions - - 9,931
At 31 August 2023 2,531 68,910 2,855,084
DEPRECIATION
At 1 September 2022 1,108 29,044 54,249
Charge for year 356 22,970 38,684
At 31 August 2023 1,464 52,014 92,933
NET BOOK VALUE
At 31 August 2023 1,067 16,896 2,762,151
At 31 August 2022 1,423 39,866 2,790,904

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 29,793 34,947
Other debtors 57,268 44,558
87,061 79,505

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 196,794 70,800
Hire purchase contracts (see note 8) 10,764 10,764
Trade creditors 140,945 133,212
Taxation and social security 45,442 33,903
Other creditors 1,301,988 1,387,555
1,695,933 1,636,234

DOLPHIN SCHOOL LIMITED (REGISTERED NUMBER: 12376081)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans 800,209 961,881
Hire purchase contracts (see note 8) 4,167 14,931
804,376 976,812

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.8.23 31.8.22
£    £   
Net obligations repayable:
Within one year 10,764 10,764
Between one and five years 4,167 14,931
14,931 25,695

Non-cancellable operating leases
31.8.23 31.8.22
£    £   
Within one year 100,601 48,202
Between one and five years 182,739 108,605
283,340 156,807