1 October 2023 false Taxfiler 2024.6 08710865business:PrivateLimitedCompanyLtd2023-10-012024-09-30 087108652023-09-30 087108652023-10-012024-09-30 08710865business:AuditExemptWithAccountantsReport2023-10-012024-09-30 08710865business:FilletedAccounts2023-10-012024-09-30 087108652024-09-30 08710865business:Director22023-10-012024-09-30 08710865business:RegisteredOffice2023-10-012024-09-30 087108652023-09-30 08710865core:WithinOneYear2024-09-30 08710865core:WithinOneYear2023-09-30 08710865core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 08710865core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 08710865core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 08710865core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 08710865core:PreviouslyStatedAmount2024-09-30 08710865core:PreviouslyStatedAmount2023-09-30 08710865business:SmallEntities2023-10-012024-09-30 08710865countries:EnglandWales2023-10-012024-09-30 08710865core:PlantMachinery2023-10-012024-09-30 08710865core:ComputerEquipment2023-10-012024-09-30 08710865core:OtherPropertyPlantEquipment2023-10-012024-09-30 08710865core:PlantMachinery2023-09-30 08710865core:ComputerEquipment2023-09-30 08710865core:PlantMachinery2024-09-30 08710865core:ComputerEquipment2024-09-30 08710865business:OrdinaryShareClass12023-10-012024-09-30 08710865business:OrdinaryShareClass12022-10-012023-09-30 087108652022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 08710865 (England and Wales)
Encore Music Tuition Limited Unaudited accounts for the year ended 30 September 2024
Encore Music Tuition Limited Unaudited accounts Contents
Page
- 2 -
Encore Music Tuition Limited Company Information for the year ended 30 September 2024
Director
Robert Foster
Company Number
08710865 (England and Wales)
Registered Office
20 Park Lane Richmond Surrey TW9 2RA England
Accountants
Warwick McArdle 55 Ellerton Road London SW18 3NQ
- 3 -
Encore Music Tuition Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
2,377 
Current assets
Debtors
11,469 
6,550 
Cash at bank and in hand
4,581 
10,710 
16,050 
17,260 
Creditors: amounts falling due within one year
(4,684)
(16,767)
Net current assets
11,366 
493 
Total assets less current liabilities
11,366 
2,870 
Provisions for liabilities
Deferred tax
- 
(476)
Net assets
11,366 
2,394 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
11,365 
2,393 
Shareholders' funds
11,366 
2,394 
For the year ending 30 September 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 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 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 24 March 2025 and were signed on its behalf by
Robert Foster Director Company Registration No. 08710865
- 4 -
Encore Music Tuition Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Encore Music Tuition Limited is a private company, limited by shares, registered in England and Wales, registration number 08710865. The registered office is 20 Park Lane, Richmond, Surrey, TW9 2RA, England.
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 policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Music equipment: 5 years straight line
Computer equipment
3 years straight line
Other tangible fixed assets
Piano: 10 years straight line
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
- 5 -
Encore Music Tuition Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
16,682 
2,226 
18,908 
Disposals
(16,682)
- 
(16,682)
At 30 September 2024
- 
2,226 
2,226 
Depreciation
At 1 October 2023
14,305 
2,226 
16,531 
On disposals
(14,305)
- 
(14,305)
At 30 September 2024
- 
2,226 
2,226 
Net book value
At 30 September 2024
- 
- 
- 
At 30 September 2023
2,377 
- 
2,377 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
10,681 
6,550 
Other debtors
788 
- 
11,469 
6,550 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
438 
- 
Taxes and social security
4,216 
3,449 
Other creditors
30 
28 
Loans from directors
- 
12,242 
Accruals
- 
1,048 
4,684 
16,767 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -