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Company Registration No. 09572985 (England and Wales)
Howard Music School Ltd Unaudited accounts for the year ended 31 May 2025
Howard Music School Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Howard Music School Ltd Company Information for the year ended 31 May 2025
Director
Aaron Howard
Company Number
09572985 (England and Wales)
Registered Office
Suite 2050 6-8 Revenge Road Chatham Kent ME5 8UD
Accountants
Fritzons Ltd 79 Halesowen Road Morden Surrey SM4 6NQ
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Howard Music School Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
46,900
29,900
Tangible assets
5
50,947
42,647
97,847
72,547
Current assets
Debtors
6
2,129
26,504
Cash at bank and in hand
-
(23,369)
2,129
3,135
Creditors: amounts falling due within one year
7
(25,468)
(11,554)
Net current liabilities
(23,339)
(8,419)
Total assets less current liabilities
74,508
64,128
Creditors: amounts falling due after more than one year
8
(99,004)
(118,148)
Net liabilities
(24,496)
(54,020)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(24,596)
(54,120)
Shareholders' funds
(24,496)
(54,020)
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2025 and were signed on its behalf by
Aaron Howard Director Company Registration No. 09572985
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Howard Music School Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Howard Music School Ltd is a private company, limited by shares, registered in England and Wales, registration number 09572985. The registered office is Suite 2050, 6-8 Revenge Road, Chatham, Kent, ME5 8UD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 June 2024
15,500
15,500
31,000
Additions
-
17,000
17,000
At 31 May 2025
15,500
32,500
48,000
Amortisation
At 1 June 2024
-
1,100
1,100
At 31 May 2025
-
1,100
1,100
Net book value
At 31 May 2025
15,500
31,400
46,900
At 31 May 2024
15,500
14,400
29,900
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Howard Music School Ltd Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
53,994
67,000
120,994
Disposals
-
17,713
17,713
At 31 May 2025
53,994
84,713
138,707
Depreciation
At 1 June 2024
49,266
29,081
78,347
Charge for the year
982
8,431
9,413
At 31 May 2025
50,248
37,512
87,760
Net book value
At 31 May 2025
3,746
47,201
50,947
At 31 May 2024
4,728
37,919
42,647
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
2,129
26,504
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
23,958
9,000
Taxes and social security
1,510
948
Loans from directors
-
1,606
25,468
11,554
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
99,004
118,148
9
Average number of employees
During the year the average number of employees was 26 (2024: 26).
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