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SWAN DANCE ACADEMY LTD

Registered Number
SC772071
(Scotland)

Unaudited Financial Statements for the Period ended
30 June 2024

SWAN DANCE ACADEMY LTD
Company Information
for the period from 8 June 2023 to 30 June 2024

Directors

Jade Swan
Paige Swan

Registered Address

2 Biggin Wa's
Kirkcaldy
KY1 3DS

Registered Number

SC772071 (Scotland)
SWAN DANCE ACADEMY LTD
Balance Sheet as at
30 June 2024

Notes

2024

£

£

Fixed assets
Tangible assets332,927
32,927
Current assets
Debtors43,285
Cash at bank and on hand5,443
8,728
Creditors amounts falling due within one year5(43,296)
Net current assets (liabilities)(34,568)
Total assets less current liabilities(1,641)
Provisions for liabilities(6,256)
Net assets(7,897)
Capital and reserves
Called up share capital2
Profit and loss account(7,899)
Shareholders' funds(7,897)
The financial statements were approved and authorised for issue by the Board of Directors on 3 March 2025, and are signed on its behalf by:
Jade Swan
Director
Paige Swan
Director

Registered Company No. SC772071
SWAN DANCE ACADEMY LTD
Notes to the Financial Statements
for the period ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
The financial statements have been prepared on the going concern basis. The directors finds it appropriate for the financial statements to be prepared on this basis despite the net liability position of the company. The company is reliant upon the continued support of the directors who have confirmed that they will continue to support the company as required.
Turnover policy
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation. Plant and Machinery - 25% and 20% reducing balance. Computer Equipment - 25% reducing balance.
Stocks and work in progress
Stock and work in progress are valued at the lower of cost and net realisable value.
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions40,2601,10041,360
At 30 June 2440,2601,10041,360
Depreciation and impairment
Charge for year8,1582758,433
At 30 June 248,1582758,433
Net book value
At 30 June 2432,10282532,927
At 07 June 23---
4.Debtors: amounts due within one year

2024

£
Other debtors3,180
Prepayments and accrued income105
Total3,285
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables5,523
Other creditors35,913
Accrued liabilities and deferred income1,860
Total43,296