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REGISTERED NUMBER: 07797972 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Emil Dale
School of Performing Arts Limited

Emil Dale
School of Performing Arts Limited (Registered number: 07797972)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Emil Dale
School of Performing Arts Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: M E Dale





REGISTERED OFFICE: 60 Wilbury Way
Hitchin
Hertfordshire
SG4 0TA





REGISTERED NUMBER: 07797972 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

Emil Dale
School of Performing Arts Limited (Registered number: 07797972)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 850,597 293,255
850,597 293,255

CURRENT ASSETS
Debtors 6 643,600 128,852
Cash at bank and in hand 1,028,702 1,207,353
1,672,302 1,336,205
CREDITORS
Amounts falling due within one year 7 788,648 315,809
NET CURRENT ASSETS 883,654 1,020,396
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,734,251

1,313,651

PROVISIONS FOR LIABILITIES 8 76,161 22,872
NET ASSETS 1,658,090 1,290,779

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 10 1,658,089 1,290,778
SHAREHOLDERS' FUNDS 1,658,090 1,290,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Emil Dale
School of Performing Arts Limited (Registered number: 07797972)

Balance Sheet - continued
30 June 2024


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 11 March 2025 and were signed by:





M E Dale - Director


Emil Dale
School of Performing Arts Limited (Registered number: 07797972)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Emil Dale School of Performing Arts Limited 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of two years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - in accordance with the property
Plant and machinery - 15% on reducing balance
Computer equipment - 33% on reducing balance and 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.


Emil Dale
School of Performing Arts Limited (Registered number: 07797972)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 27 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 30,000
AMORTISATION
At 1 July 2023
and 30 June 2024 30,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

Emil Dale
School of Performing Arts Limited (Registered number: 07797972)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Short
leasehold Short Plant and Computer
improvements leasehold machinery equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 - 240,699 328,113 45,694 614,506
Additions 659,875 - 4,609 18,148 682,632
At 30 June 2024 659,875 240,699 332,722 63,842 1,297,138
DEPRECIATION
At 1 July 2023 - 66,335 221,538 33,378 321,251
Charge for year 54,989 10,248 53,403 6,650 125,290
At 30 June 2024 54,989 76,583 274,941 40,028 446,541
NET BOOK VALUE
At 30 June 2024 604,886 164,116 57,781 23,814 850,597
At 30 June 2023 - 174,364 106,575 12,316 293,255

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 27,497 30,033
Other debtors 616,103 98,819
643,600 128,852

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 19 19
Trade creditors 148,517 27,338
Tax 214,650 98,418
Social security and other taxes - 11,870
VAT 14,031 22,779
Other creditors 2,829 9,908
Directors' current accounts 951 258
Accruals and deferred income 266,000 132,073
Accrued expenses 141,651 13,146
788,648 315,809

8. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 76,161 22,872

Emil Dale
School of Performing Arts Limited (Registered number: 07797972)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2023 22,872
Charge to Income Statement during year 53,289
Balance at 30 June 2024 76,161

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
1 Share capital £1 1 1

10. RESERVES
Retained
earnings
£   

At 1 July 2023 1,290,778
Profit for the year 604,811
Dividends (237,500 )
At 30 June 2024 1,658,089

11. ULTIMATE CONTROLLING PARTY

The controlling party is M E Dale.