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Registered number: 07719921
PR Dance Haulier Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—8
Page 1
Balance Sheet
Registered number: 07719921
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 430,350 292,488
430,350 292,488
CURRENT ASSETS
Debtors 6 41,668 27,571
Cash at bank and in hand 117,887 166,802
159,555 194,373
Creditors: Amounts Falling Due Within One Year 7 (155,161 ) (151,534 )
NET CURRENT ASSETS (LIABILITIES) 4,394 42,839
TOTAL ASSETS LESS CURRENT LIABILITIES 434,744 335,327
Creditors: Amounts Falling Due After More Than One Year 8 (51,462 ) (31,921 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (46,490 ) (42,723 )
NET ASSETS 336,792 260,683
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 336,692 260,583
SHAREHOLDERS' FUNDS 336,792 260,683
Page 1
Page 2
For the year ending 31 July 2024 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 his 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
Mr Philip Dance
Director
24 October 2024
The notes on pages 4 to 8 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 August 2022 100 113,952 114,052
Profit for the year and total comprehensive income - 164,131 164,131
Dividends paid - (17,500) (17,500)
As at 31 July 2023 and 1 August 2023 100 260,583 260,683
Profit for the year and total comprehensive income - 76,109 76,109
As at 31 July 2024 100 336,692 336,792
Page 3
Page 4
Notes to the Financial Statements
1. General Information
PR Dance Haulier Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07719921 . The registered office is 18 West Lane, Isle Of Grain, Rochester, Kent, ME3 0BB.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33.33% on cost
The depreciation method used for plant and machinery has been changed in the year from 25% on cost to 15% on reducing balance to better reflect the asset value.  The adjustment on the brought forward balance is an increase in net book value of £85,563.29.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives.

Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.7. 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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 96,000
As at 31 July 2024 96,000
Amortisation
As at 1 August 2023 96,000
As at 31 July 2024 96,000
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
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Page 6
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 August 2023 92,483 367,400 23,472 11,866
Additions - 100,842 - -
As at 31 July 2024 92,483 468,242 23,472 11,866
Depreciation
As at 1 August 2023 - 172,725 18,472 11,866
Provided during the period - (42,267 ) 5,000 -
As at 31 July 2024 - 130,458 23,472 11,866
Net Book Value
As at 31 July 2024 92,483 337,784 - -
As at 1 August 2023 92,483 194,675 5,000 -
Computer Equipment Total
£ £
Cost
As at 1 August 2023 991 496,212
Additions - 100,842
As at 31 July 2024 991 597,054
Depreciation
As at 1 August 2023 661 203,724
Provided during the period 247 (37,020 )
As at 31 July 2024 908 166,704
Net Book Value
As at 31 July 2024 83 430,350
As at 1 August 2023 330 292,488
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 130,125 65,043
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,258 22,243
Prepayments and accrued income 6,681 5,328
Corporation tax recoverable assets 15,258 -
VAT 10,471 -
41,668 27,571
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 35,179 18,134
Trade creditors 71,905 1,096
Corporation tax - 20,986
Other taxes and social security 262 333
VAT - 15,014
Net wages 1,531 1,512
Other creditors - 31,032
Director's loan account 46,284 63,427
155,161 151,534
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 51,462 31,921
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 36,187 18,134
Later than one year and not later than five years 52,308 31,921
88,495 50,055
Less: Finance charges allocated to future periods 1,854 -
86,641 50,055
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 46,490 42,723
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11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due to directors:
As at 1 August 2023 Amounts advanced Amounts repaid Amounts written off As at 31 July 2024
£ £ £ £ £
Mr Philip Dance 63,427 30,766 13,623 - 46,284
The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr P R Dance by virtue of his ownership of 100% of the issued share capital in the company.
Page 8