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REGISTERED NUMBER: 09054733 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th December 2024

for

The Barre Studios Limited

The Barre Studios Limited (Registered number: 09054733)






Contents of the Financial Statements
for the Year Ended 30th December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


The Barre Studios Limited (Registered number: 09054733)

Balance Sheet
30th December 2024

30.12.24 30.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,736
Tangible assets 5 13,454 5,718
13,454 7,454

CURRENT ASSETS
Stocks 600 600
Debtors 6 24,166 9,891
24,766 10,491
CREDITORS
Amounts falling due within one year 7 52,977 64,106
NET CURRENT LIABILITIES (28,211 ) (53,615 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(14,757

)

(46,161

)

CREDITORS
Amounts falling due after more than one year 8 (16,794 ) (21,337 )

PROVISIONS FOR LIABILITIES (2,565 ) (85 )
NET LIABILITIES (34,116 ) (67,583 )

CAPITAL AND RESERVES
Called up share capital 9 6 6
Retained earnings (34,122 ) (67,589 )
SHAREHOLDERS' FUNDS (34,116 ) (67,583 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th December 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.

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 19th August 2025 and were signed by:



Mrs S Emblow - Director


The Barre Studios Limited (Registered number: 09054733)

Notes to the Financial Statements
for the Year Ended 30th December 2024

1. COMPANY INFORMATION

The Barre Studios Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09054733

Registered office: 2nd Floor
The Lexicon
10-12 Mount Street
Manchester
M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).


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 the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Franchise fee 10% straight line

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 33% on cost

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


The Barre Studios Limited (Registered number: 09054733)

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

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Franchise
costs
£   
COST
At 31st December 2023
and 30th December 2024 41,667
AMORTISATION
At 31st December 2023 39,931
Amortisation for year 1,736
At 30th December 2024 41,667
NET BOOK VALUE
At 30th December 2024 -
At 30th December 2023 1,736

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 31st December 2023 16,318 5,931 22,249
Additions - 11,420 11,420
At 30th December 2024 16,318 17,351 33,669
DEPRECIATION
At 31st December 2023 15,925 606 16,531
Charge for year - 3,684 3,684
At 30th December 2024 15,925 4,290 20,215
NET BOOK VALUE
At 30th December 2024 393 13,061 13,454
At 30th December 2023 393 5,325 5,718

The Barre Studios Limited (Registered number: 09054733)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.24 30.12.23
£    £   
Other debtors 9,891 9,891
Directors' current accounts 14,275 -
24,166 9,891

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.12.24 30.12.23
£    £   
Bank loans and overdrafts 23,500 22,375
Hire purchase contracts 500 -
Social security and other taxes 726 7,509
VAT 13,532 14,227
Other creditors 13,011 12,512
Pension creditor 133 476
Wages and salaries control - 2,716
Directors' current accounts - 1,816
Accrued expenses 1,575 2,475
52,977 64,106

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.12.24 30.12.23
£    £   
Bank loans - 2-5 years 16,794 21,337

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.12.24 30.12.23
value: £    £   
1,650 Ordinary A 0.1p 2 2
650 Ordinary B 0.1p 1 1
1,650 Ordinary C 0.1p 2 2
650 Ordinary D 0.1p 1 1
6 6

The A, B, C and D Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A, B, C and D Shares rank pari passu in respect of dividend and capital distribution rights.

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30th December 2024 and the period ended 30th December 2023:

30.12.24 30.12.23
£    £   
Mrs S Emblow
Balance outstanding at start of year (1,816 ) (4,576 )
Amounts advanced 37,444 9,470
Amounts repaid (21,353 ) (6,710 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,275 (1,816 )

The loan is repayable on demand and no interest was charged during the year.

The Barre Studios Limited (Registered number: 09054733)

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

11. CONTROL

The ultimate controlling party is the director S. Emblow by virtue of her majority shareholding.