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REGISTERED NUMBER: 11522050 (England and Wales)















BEGINNER D. J. LESSONS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






BEGINNER D. J. LESSONS LTD (REGISTERED NUMBER: 11522050)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BEGINNER D. J. LESSONS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: P A Harris





SECRETARY: Mrs E Harris





REGISTERED OFFICE: 424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ





REGISTERED NUMBER: 11522050 (England and Wales)





ACCOUNTANTS: Spurling Cannon
Chartered Certified Accountants
424 Margate Road
Westwood
Ramsgate
Kent
CT12 6SJ

BEGINNER D. J. LESSONS LTD (REGISTERED NUMBER: 11522050)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 29,930 38,416

CURRENT ASSETS
Debtors 5 13,975 486,486
Cash at bank and in hand 164,258 53,085
178,233 539,571
CREDITORS
Amounts falling due within one year 6 (89,300 ) (71,362 )
NET CURRENT ASSETS 88,933 468,209
TOTAL ASSETS LESS CURRENT
LIABILITIES

118,863

506,625

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 118,861 506,623
SHAREHOLDERS' FUNDS 118,863 506,625

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 31 October 2024 and were signed by:



P A Harris - Director


BEGINNER D. J. LESSONS LTD (REGISTERED NUMBER: 11522050)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Beginner D. J. Lessons Ltd 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.
Fixture & Fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

BEGINNER D. J. LESSONS LTD (REGISTERED NUMBER: 11522050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

4. TANGIBLE FIXED ASSETS
Fixture & Computer
Fittings equipment Totals
£    £    £   
COST
At 1 April 2023 10,232 65,691 75,923
Additions 1,169 - 1,169
At 31 March 2024 11,401 65,691 77,092
DEPRECIATION
At 1 April 2023 6,570 30,937 37,507
Charge for year 966 8,689 9,655
At 31 March 2024 7,536 39,626 47,162
NET BOOK VALUE
At 31 March 2024 3,865 26,065 29,930
At 31 March 2023 3,662 34,754 38,416

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 11,975 -
Amounts owed by group undertakings 2,000 -
Directors' current accounts - 486,486
13,975 486,486

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation Tax 85,270 67,155
Social security and other taxes 479 408
Directors' current accounts 551 -
Accrued expenses 3,000 3,799
89,300 71,362

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
200 Ordinary 1 2 2

BEGINNER D. J. LESSONS LTD (REGISTERED NUMBER: 11522050)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. RESERVES
Retained
earnings
£   

At 1 April 2023 506,623
Profit for the year 243,438
Dividends (631,200 )
At 31 March 2024 118,861