Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08571706 Ms Clare Cocks true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08571706 2023-08-31 08571706 2024-08-31 08571706 2023-09-01 2024-08-31 08571706 frs-core:FurnitureFittings 2023-09-01 2024-08-31 08571706 frs-core:NetGoodwill 2023-09-01 2024-08-31 08571706 frs-core:PlantMachinery 2023-09-01 2024-08-31 08571706 frs-core:ShareCapital 2024-08-31 08571706 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08571706 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08571706 frs-bus:AbridgedAccounts 2023-09-01 2024-08-31 08571706 frs-bus:SmallEntities 2023-09-01 2024-08-31 08571706 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08571706 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08571706 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 08571706 frs-bus:OrdinaryShareClass1 2024-08-31 08571706 1 2023-09-01 2024-08-31 08571706 frs-bus:Director1 2023-09-01 2024-08-31 08571706 frs-countries:EnglandWales 2023-09-01 2024-08-31 08571706 2022-08-31 08571706 2023-08-31 08571706 2022-09-01 2023-08-31 08571706 frs-core:ShareCapital 2023-08-31 08571706 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 08571706 frs-bus:OrdinaryShareClass1 2022-09-01 2023-08-31
Registered number: 08571706
PIANO TUITION LIMITED
ABRIDGED Financial Statements
For The Year Ended 31 August 2024
John A. Porter & Co.
74 Dickenson Road
Rusholme
Manchester
M14 5HF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08571706
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 6,000 6,400
Tangible Assets 5 18,588 17,610
24,588 24,010
CURRENT ASSETS
Debtors - 491
Cash at bank and in hand 700 2,502
700 2,993
Creditors: Amounts Falling Due Within One Year (24,739 ) (23,948 )
NET CURRENT ASSETS (LIABILITIES) (24,039 ) (20,955 )
TOTAL ASSETS LESS CURRENT LIABILITIES 549 3,055
NET ASSETS 549 3,055
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 548 3,054
SHAREHOLDERS' FUNDS 549 3,055
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For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 August 2024 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board on 12 August 2025 and were signed on its behalf by:
Ms Clare Cocks
Director
12 August 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
PIANO TUITION LIMITED is a private company, limited by shares, incorporated in England & Wales.
The registered number is 08571706 .
The registered office is 74 Dickenson Road, Rusholme, Manchester, M14 5HF.
Dividends paid to the Director in the year are reported in the notes to the accounts.
There are no other related party transactions to report.
There are no contingent liabilities or post balance sheet events to report.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents total invoiced fees receivable. The business is not registered for Value Added Tax (VAT).
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 25 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is calculated at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 0%
Fixtures & Fittings 20% Reducing Balance
No depreciation is charged in the year of acquisition.
Musical instruments comprise a piano and a violin and are subject to a constant and high degree of maintenance. Accordingly, in the opinion of the director, their value is not depreciating. In these circumstances these instruments are subject to annual revaluations. Their combined valuation as at 31 August 2024 was £18,500 (2023 £17,500).
2.5. Stocks and Work in Progress
Work in progress has been valued at prime cost of labour and materials plus other direct expenses.
2.6. Accounting Reference Date
The accounting reference date is 29 August.
These accounts are nevertheless for the year ended 31 August 2024.
2.7. Comparative Figures
The comparative figures used throughout these accounts are as at 31 August 2023 or are for the year ended on that date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, who are employed under a contract of service during the year was: NIL (2023: NIL)
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4. Intangible Assets
Total
£
Cost
As at 1 September 2023 10,000
As at 31 August 2024 10,000
Amortisation
As at 1 September 2023 3,600
Provided during the period 400
As at 31 August 2024 4,000
Net Book Value
As at 31 August 2024 6,000
As at 1 September 2023 6,400
5. Tangible Assets
Total
£
Cost or Valuation
As at 1 September 2023 18,074
Revaluation 1,000
As at 31 August 2024 19,074
Depreciation
As at 1 September 2023 464
Provided during the period 22
As at 31 August 2024 486
Net Book Value
As at 31 August 2024 18,588
As at 1 September 2023 17,610
Cost or valuation as at 31 August 2024 represented by:
Plant & Machinery Fixtures & Fittings Total
£ £ £
At cost - 574 574
At valuation 18,500 - 18,500
18,500 574 19,074
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
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8. Ultimate Controlling Party
The Company was controlled throughout the year by Ms Clare Cocks who held the 1 £1 ordinary voting share throughout the year.
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