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Company Registration No. 07796235 (England and Wales)
Bev-Lyn Dance Limited Unaudited accounts for the year ended 31 August 2024
Bev-Lyn Dance Limited Unaudited accounts Contents
Page
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Bev-Lyn Dance Limited Company Information for the year ended 31 August 2024
Director
Melissa Glover
Company Number
07796235 (England and Wales)
Registered Office
42 East End Redruth Cornwall TR15 2EJ
Accountants
Darroch Accountancy Ltd 9 Old Foundry Close St Just Cornwall TR19 7QS
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Bev-Lyn Dance Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
19,440 
23,120 
Tangible assets
5,928 
8,578 
25,368 
31,698 
Current assets
Debtors
- 
180 
Cash at bank and in hand
24,927 
20,573 
24,927 
20,753 
Creditors: amounts falling due within one year
(25,369)
(31,688)
Net current liabilities
(442)
(10,935)
Total assets less current liabilities
24,926 
20,763 
Provisions for liabilities
Deferred tax
(423)
- 
Net assets
24,503 
20,763 
Capital and reserves
Called up share capital
102 
102 
Profit and loss account
24,401 
20,661 
Shareholders' funds
24,503 
20,763 
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 March 2025 and were signed on its behalf by
Melissa Glover Director Company Registration No. 07796235
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Bev-Lyn Dance Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Bev-Lyn Dance Limited is a private company, limited by shares, registered in England and Wales, registration number 07796235. The registered office is 42 East End, Redruth, Cornwall, TR15 2EJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Fixtures & fittings
10% straight line
Computer equipment
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2023
36,800 
At 31 August 2024
36,800 
Amortisation
At 1 September 2023
13,680 
Charge for the year
3,680 
At 31 August 2024
17,360 
Net book value
At 31 August 2024
19,440 
At 31 August 2023
23,120 
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Bev-Lyn Dance Limited Notes to the Accounts for the year ended 31 August 2024
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2023
18,516 
12,149 
4,062 
34,727 
Additions
- 
- 
1,016 
1,016 
At 31 August 2024
18,516 
12,149 
5,078 
35,743 
Depreciation
At 1 September 2023
12,963 
9,886 
3,300 
26,149 
Charge for the year
1,852 
1,213 
601 
3,666 
At 31 August 2024
14,815 
11,099 
3,901 
29,815 
Net book value
At 31 August 2024
3,701 
1,050 
1,177 
5,928 
At 31 August 2023
5,553 
2,263 
762 
8,578 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
180 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
4,676 
3,946 
Taxes and social security
8,607 
3,760 
Loans from directors
12,086 
23,982 
25,369 
31,688 
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
423 
- 
2024 
2023 
£ 
£ 
Charged to the profit and loss account
423 
- 
Provision at end of year
423 
- 
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Bev-Lyn Dance Limited Notes to the Accounts for the year ended 31 August 2024
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary A shares of £1 each
100 
100 
1 Ordinary B shares of £1 each
1 
1 
1 Ordinary C shares of £1 each
1 
1 
102 
102 
10
Average number of employees
During the year the average number of employees was 4 (2023: 3).
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