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Registration number: 7378726

La Chouette School Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 July 2024

 

La Chouette School Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 8

 

La Chouette School Limited

Company Information

Directors

Julien Amar

Magali Amar

Registered office

Prospect House
67 Boston Manor Road
Brentford
Greater London
TW8 9JQ

Accountants

Akhtar & Co
Chartered AccountantsProspect House
67 Boston Manor Road
Brentford
Greater London
TW8 9JQ

 

La Chouette School Limited

(Registration number: 7378726)
Balance Sheet as at 31 July 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

13,371

25,042

Current assets

 

Debtors

5

40,598

25,682

Cash at bank and in hand

 

9,564

41,640

 

50,162

67,322

Creditors: Amounts falling due within one year

6

(72,820)

(84,543)

Net current liabilities

 

(22,658)

(17,221)

Total assets less current liabilities

 

(9,287)

7,821

Creditors: Amounts falling due after more than one year

6

(14,264)

(17,495)

Net liabilities

 

(23,551)

(9,674)

Capital and reserves

 

Called up share capital

200

200

Retained earnings

(23,751)

(9,874)

Shareholders' deficit

 

(23,551)

(9,674)

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 July 2025 and signed on its behalf by:
 

.........................................
Julien Amar
Director

.........................................
Magali Amar
Director

 
     
 

La Chouette School Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Prospect House
67 Boston Manor Road
Brentford
Greater London
TW8 9JQ
England

The principal place of business is:
17 The Mall
Ealing
London
W5 2PJ

These financial statements were authorised for issue by the Board on 11 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

La Chouette School Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture fittings and equipment

25 to 33% straight line

Motor vehicles

25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

 

La Chouette School Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2023 - 10).

 

La Chouette School Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 August 2023

40,089

40,124

80,213

At 31 July 2024

40,089

40,124

80,213

Depreciation

At 1 August 2023

36,780

18,391

55,171

Charge for the year

1,640

10,031

11,671

At 31 July 2024

38,420

28,422

66,842

Carrying amount

At 31 July 2024

1,669

11,702

13,371

At 31 July 2023

3,309

21,733

25,042

5

Debtors

Current

2024
£

2023
£

Trade debtors

2,515

3,023

Prepayments

12,915

12,302

Other debtors

25,168

10,357

 

40,598

25,682

 

La Chouette School Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

7

3,231

2,759

Trade creditors

 

1,820

15,930

Taxation and social security

 

7,805

2,359

Accruals and deferred income

 

4,763

5,273

Other creditors

 

55,201

58,222

 

72,820

84,543


Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £3,231 (2023 - £2,759l).

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

7

14,264

17,495


Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £14,264 (2023 - £17,495).

7

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Finance lease liabilities

14,264

17,495

Current loans and borrowings

2024
£

2023
£

Finance lease liabilities

3,231

2,759

 

La Chouette School Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2024

8

Related party transactions

Transactions with directors

2024

At 1 August 2023
£

Advances to director
£

At 31 July 2024
£

Director 1

-

7,007

7,007

Director 2

-

8,992

8,992

-

15,999

15,999

 

The loan to the directors is interest free, unsecured and repayable on demand.

Directors' remuneration

The directors' remuneration for the year was as follows:

2024
£

2023
£

Remuneration

24,300

10,700

Dividends paid to directors

2024
£

2023
£

Interim dividends to directors

-

24,000

 

 

9

Deferred taxation

At the balance sheet date, the company had unutilised tax losses giving rise to potential deferred asset of £14,304 ( 2023 - £11,959). This asset has not been recognised in the financial statements due to uncertainity over the timing and availability of future taxable profits against which the losses can be utilised.