Registered number
03691172
Didac Schools Ltd
Filleted Accounts
31 July 2024
Didac Schools Ltd
Registered number: 03691172
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 11,381 15,200
Current assets
Debtors 5 5,718 2,834
Cash at bank and in hand 94,367 31,564
100,085 34,398
Creditors: amounts falling due within one year 6 (109,173) (49,598)
Net current liabilities (9,088) (15,200)
Total assets less current liabilities 2,293 -
Creditors: amounts falling due after more than one year 7 (2,293) -
Net assets - -
Capital and reserves
Shareholder's funds - -
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S A Leunberger
Director
Approved by the board on 27 March 2025
Didac Schools Ltd
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover represents the value of reimbursements for work carried out on behalf an associated company, Didac Schulen AG.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Guarantee
The two members of the company have agreed to contribute a sum not exceeding £1 each to the assets of the company in the event of a winding up.
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 12 12
4 Tangible fixed assets
Motor vehicles
£
Cost
At 1 August 2023 25,859
At 31 July 2024 25,859
Depreciation
At 1 August 2023 10,659
Charge for the year 3,819
At 31 July 2024 14,478
Net book value
At 31 July 2024 11,381
At 31 July 2023 15,200
5 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 5,718 2,834
6 Creditors: amounts falling due within one year 2024 2023
£ £
Current account Didac Schulen AG 102,485 -
Taxation and social security costs 3,426 2,888
Other creditors 3,262 46,710
109,173 49,598
7 Creditors: amounts falling due after one year 2024 2023
£ £
Accruals 2,293 -
8 Other information
Didac Schools Ltd is a private company limited by guarantee and incorporated in England. Its registered office is:
16 Trinity Trees
Eastbourne
East Susses
BN21 3LA
Didac Schools Ltd 03691172 false 2023-08-01 2024-07-31 2024-07-31 VT Final Accounts July 2024 S A Leunberger No description of principal activity 03691172 2022-08-01 2023-07-31 03691172 core:WithinOneYear 2023-07-31 03691172 core:AfterOneYear 2023-07-31 03691172 2023-08-01 2024-07-31 03691172 bus:CompanyLimitedByGuarantee 2023-08-01 2024-07-31 03691172 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 03691172 bus:Director40 2023-08-01 2024-07-31 03691172 1 2023-08-01 2024-07-31 03691172 2 2023-08-01 2024-07-31 03691172 core:Vehicles 2023-08-01 2024-07-31 03691172 countries:England 2023-08-01 2024-07-31 03691172 bus:FRS102 2023-08-01 2024-07-31 03691172 bus:FilletedAccounts 2023-08-01 2024-07-31 03691172 2024-07-31 03691172 core:WithinOneYear 2024-07-31 03691172 core:AfterOneYear 2024-07-31 03691172 core:Vehicles 2024-07-31 03691172 2023-07-31 03691172 core:Vehicles 2023-07-31 iso4217:GBP xbrli:pure