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Company Registration No. 14511031 (England and Wales)
React Academy Of Theatre Arts Ltd Unaudited accounts for the year ended 31 January 2025
React Academy Of Theatre Arts Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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React Academy Of Theatre Arts Ltd Company Information for the year ended 31 January 2025
Director
WEBSTER, Cassandra Jodine
Company Number
14511031 (England and Wales)
Registered Office
43B (First Floor) Market Street Church Lancashire BB5 0DP United Kingdom
Accountants
H&F Accountants 11a Skelton St Colne Lancashire BB8 9JE
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React Academy Of Theatre Arts Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,267 
5,691 
Current assets
Inventories
1,576 
2,375 
Debtors
5
901 
2,149 
Cash at bank and in hand
2,978 
4,060 
5,455 
8,584 
Creditors: amounts falling due within one year
6
(8,976)
(11,300)
Net current liabilities
(3,521)
(2,716)
Total assets less current liabilities
746 
2,975 
Provisions for liabilities
Deferred tax
- 
(1,097)
Net assets
746 
1,878 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
745 
1,877 
Shareholders' funds
746 
1,878 
For the year ending 31 January 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 19 October 2025 and were signed on its behalf by
WEBSTER, Cassandra Jodine Director Company Registration No. 14511031
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React Academy Of Theatre Arts Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
React Academy Of Theatre Arts Ltd is a private company, limited by shares, registered in England and Wales, registration number 14511031. The registered office is 43B (First Floor) Market Street, Church, Lancashire, BB5 0DP, United Kingdom.
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
These financial statements for the year ended 31 January 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Land & buildings
20% SL
Plant & machinery
25% RB
Fixtures & fittings
20% RB
Computer equipment
33% RB
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
1,327 
1,618 
1,744 
1,913 
6,602 
At 31 January 2025
1,327 
1,618 
1,744 
1,913 
6,602 
Depreciation
At 1 February 2024
128 
143 
164 
476 
911 
Charge for the year
265 
369 
316 
474 
1,424 
At 31 January 2025
393 
512 
480 
950 
2,335 
Net book value
At 31 January 2025
934 
1,106 
1,264 
963 
4,267 
At 31 January 2024
1,199 
1,475 
1,580 
1,437 
5,691 
- 5 -
React Academy Of Theatre Arts Ltd Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
247 
- 
Accrued income and prepayments
654 
1,009 
Other debtors
- 
1,140 
901 
2,149 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,498 
(1,850)
Trade creditors
4,398 
1,437 
Taxes and social security
10 
1,076 
Loans from directors
293 
6,648 
Accruals
1,777 
3,989 
8,976 
11,300 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
This is interest free and payable upon demand
(648)
1,000 
645 
(293)
(648)
1,000 
645 
(293)
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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