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REGISTERED NUMBER: 07695650 (England and Wales)















L A School of Dance Limited

Unaudited Financial Statements for the Year Ended 30 July 2024






L A School of Dance Limited (Registered number: 07695650)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


L A School of Dance Limited

Company Information
for the Year Ended 30 July 2024







Director: Laura Ann Green





Registered office: 12 Leslie Grove
Timperley
Altrincham
Cheshire
WA15 6LY





Registered number: 07695650 (England and Wales)





Accountants: Leach Briely
Craven House
32 Lee Lane
Horwich
Bolton
BL6 7BY

L A School of Dance Limited (Registered number: 07695650)

Statement of Financial Position
30 July 2024

2024 2023
Notes £    £    £   
Fixed assets
Intangible assets 4 15,000 15,000
Tangible assets 5 1,391 -
16,391 15,000

Current assets
Stocks - 200
Debtors 6 776 524
Cash at bank 15,845 10,228
16,621 10,952
Creditors
Amounts falling due within one year 7 29,115 19,251
Net current liabilities (12,494 ) (8,299 )
Total assets less current liabilities 3,897 6,701

Capital and reserves
Called up share capital 8 100 100
Retained earnings 3,797 6,601
Shareholders' funds 3,897 6,701

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

L A School of Dance Limited (Registered number: 07695650)

Statement of Financial Position - continued
30 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2025 and were signed by:





Laura Ann Green - Director


L A School of Dance Limited (Registered number: 07695650)

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

1. Statutory information

L A School of Dance 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 fair value of the consideration received for dance tuition fees receivable during the year.

Goodwill
Amortisation of goodwill has not been provided for the by the company as in the opinion of the director is has indefinite useful economic life. This accounting policy departs from the requirements of FRS 102 to amortise goodwill over a finite period. The effect of the departure is that amortisation as required by the requirements of FRS 102 has not been accounted for. If amortisation had been accounted for the charge for the year would have amounted to £1,500 and the profit for the year reduced accordingly.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks
Stocks are measured at estimated cost.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.


L A School of Dance Limited (Registered number: 07695650)

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

2. Accounting policies - continued
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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 2 (2023 - 2 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 31 July 2023
and 30 July 2024 15,000
Net book value
At 30 July 2024 15,000
At 30 July 2023 15,000

L A School of Dance Limited (Registered number: 07695650)

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

5. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
At 31 July 2023 510
Additions 1,517
At 30 July 2024 2,027
Depreciation
At 31 July 2023 510
Charge for year 126
At 30 July 2024 636
Net book value
At 30 July 2024 1,391
At 30 July 2023 -

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 543 98
Other debtors 233 426
776 524

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Taxation and social security 3,836 2,953
Other creditors 25,279 16,298
29,115 19,251

L A School of Dance Limited (Registered number: 07695650)

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

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary shares 1.00 100 100