Registered number
02978149
Avenue House School Ltd
Accounts for Registrar
For the year ended 31 December 2024
Avenue House School Ltd
Registered number: 02978149
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 51,002 7,554
Current assets
Debtors 4 618,270 359,920
Cash at bank and in hand 1,517,594 1,452,213
2,135,864 1,812,133
Creditors: amounts falling due within one year 5 (666,483) (351,364)
Net current assets 1,469,381 1,460,769
Total assets less current liabilities 1,520,383 1,468,323
Provisions for liabilities (13,005) (1,578)
Net assets 1,507,378 1,466,745
Capital and reserves
Called up share capital 68,243 68,243
Profit and loss account 1,439,135 1,398,502
Shareholders' funds 1,507,378 1,466,745
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D H Immanuel
Director
Approved by the board on 30 July 2025
Avenue House School Ltd
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable and net of trade discounts.

Turnover represents amounts receivable for tuition, lunches and activities provided in the normal course of business. Income is taken to the profit and loss account over the course of the relevant school term.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
School equipment Over 4 years
Fixtures and fittings Over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 21 20
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 180,132
Additions 56,746
Disposals (28,095)
At 31 December 2024 208,783
Depreciation
At 1 January 2024 172,578
Charge for the year 13,298
On disposals (28,095)
At 31 December 2024 157,781
Net book value
At 31 December 2024 51,002
At 31 December 2023 7,554
4 Debtors 2024 2023
£ £
Trade debtors 258,496 4,958
Other debtors 359,774 354,962
618,270 359,920
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 15,561 15,884
Taxation and social security costs 69,494 51,969
Other creditors 581,428 283,511
666,483 351,364
6 Other financial commitments 2024 2023
£ £
Total future minimum payments under non-cancellable operating leases 214,375 266,875
7 Related party transactions
Administrative expenses include rent of £52,500 (2023: £52,500) payable to Language Studies International pension fund. The fund's sponsoring employer is LSI Education Limited, a company of which Mr D H Immanuel is a director and controlling shareholder.

At the year end the company was owed £319,000 (2023: £319,000) by LSI Education Limited, a company of which Mr D H Immanuel is a director and controlling shareholder.
8 Other information
Avenue House School Ltd is a private company limited by shares and incorporated in England. Its registered office is:
70 The Avenue
West Ealing
London
W13
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