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COMPANY REGISTRATION NUMBER: 09960440
West End Musical Choir Ltd
Unaudited Financial Statements
31 March 2025
West End Musical Choir Ltd
Financial Statements
Year ended 31 March 2025
Contents
Page
Officers and professional advisers
1
Directors' report
2
Statement of comprehensive income
4
Statement of financial position
5
Statement of changes in equity
6
Accounting policies
7
Notes to the financial statements
9
The following pages do not form part of the financial statements
Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements
12
West End Musical Choir Ltd
Officers and Professional Advisers
The board of directors
Miss Charlotte Louise Morrison
Mrs Lesley Anne Morrison
Mr Timothy Patrick Morrison
Registered office
Flat 4 Lyndhurst
Mansions Vera Road, Fulham, London,
England
SW6 6QL
Accountants
Andrew Sharma & Co
Chartered Accountants
Belmont House
Third Floor, Suite Asco-303
Belmont, Road
Uxbridge
London
UB8 1HE
West End Musical Choir Ltd
Directors' Report
Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .
Directors
The directors who served the company during the year were as follows:
Miss Charlotte Louise Morrison
Mrs Lesley Anne Morrison
Mr Timothy Patrick Morrison
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 15 July 2025 and signed on behalf of the board by:
Mr Timothy Patrick Morrison
Director
Registered office:
Flat 4 Lyndhurst
Mansions Vera Road, Fulham, London,
England
SW6 6QL
West End Musical Choir Ltd
Statement of Comprehensive Income
Year ended 31 March 2025
Period from
Year to
1 Feb 23 to
31 Mar 25
31 Mar 24
Note
£
£
Turnover
280,479
266,558
Cost of sales
( 110,635)
( 87,801)
---------
---------
Gross profit
169,844
178,757
Administrative expenses
( 132,768)
( 145,826)
---------
---------
Operating profit
37,076
32,931
---------
---------
Profit before taxation
4
37,076
32,931
Taxation on ordinary activities
( 7,253)
( 6,535)
--------
--------
Profit for the financial year and total comprehensive income
29,823
26,396
--------
--------
All the activities of the company are from continuing operations.
West End Musical Choir Ltd
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible assets
5
3,290
4,387
Current assets
Cash at bank and in hand
75,654
68,106
Creditors: amounts falling due within one year
6
( 16,844)
( 10,216)
--------
--------
Net current assets
58,810
57,890
--------
--------
Total assets less current liabilities
62,100
62,277
--------
--------
Net assets
62,100
62,277
--------
--------
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss account
61,100
61,277
--------
--------
Shareholders funds
62,100
62,277
--------
--------
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 March 2025 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 15 July 2025 , and are signed on behalf of the board by:
Miss Charlotte Louise Morrison
Director
Company registration number: 09960440
West End Musical Choir Ltd
Statement of Changes in Equity
Year ended 31 March 2025
Called up share capital
Profit and loss account
Total
£
£
£
At 1 February 2023
1,000
54,881
55,881
Profit for the year
26,396
26,396
-------
--------
--------
Total comprehensive income for the year
26,396
26,396
Dividends paid and payable
( 20,000)
( 20,000)
-------
--------
--------
Total investments by and distributions to owners
( 20,000)
( 20,000)
At 31 March 2024
1,000
61,277
62,277
Profit for the year
29,823
29,823
-------
--------
--------
Total comprehensive income for the year
29,823
29,823
Dividends paid and payable
( 30,000)
( 30,000)
----
--------
--------
Total investments by and distributions to owners
( 30,000)
( 30,000)
-------
--------
--------
At 31 March 2025
1,000
61,100
62,100
-------
--------
--------
West End Musical Choir Ltd
Accounting Policies
Year ended 31 March 2025
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
West End Musical Choir Ltd
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Flat 4 Lyndhurst, Mansions Vera Road, Fulham, London,, England, SW6 6QL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Particulars of employees
The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).
4. Profit before taxation
Profit before taxation is stated after charging:
Period from
Year to
1 Feb 23 to
31 Mar 25
31 Mar 24
£
£
Depreciation of tangible assets
1,097
1,462
-------
-------
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 April 2024 and 31 March 2025
15,927
15,927
--------
--------
Depreciation
At 1 April 2024
11,540
11,540
Charge for the year
1,097
1,097
--------
--------
At 31 March 2025
12,637
12,637
--------
--------
Carrying amount
At 31 March 2025
3,290
3,290
--------
--------
At 31 March 2024
4,387
4,387
--------
--------
6. Creditors: amounts falling due within one year
2025
2024
£
£
Accruals and deferred income
3,972
2,681
Corporation tax
7,253
6,536
Director loan accounts
629
999
PAYE and NIC
740
VAT liability
4,250
--------
--------
16,844
10,216
--------
--------
7. Called up share capital
Issued, called up and fully paid
2025
2024
No.
£
No.
£
Ordinary shares of £ 1 each
3
3
3
3
----
----
----
----
West End Musical Choir Ltd
Management Information
Year ended 31 March 2025
The following pages do not form part of the financial statements.
West End Musical Choir Ltd
Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of West End Musical Choir Ltd
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of West End Musical Choir Ltd for the year ended 31 March 2025, which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of West End Musical Choir Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of West End Musical Choir Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than West End Musical Choir Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that West End Musical Choir Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of West End Musical Choir Ltd. You consider that West End Musical Choir Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of West End Musical Choir Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Andrew Sharma & Co Chartered Accountants
Belmont House Third Floor, Suite Asco-303 Belmont, Road Uxbridge London UB8 1HE
15 July 2025