Joanna Pinewood Education Limited
Unaudited Financial Statements
For the year ended 4 December 2024
Pages for Filing with Registrar
Company Registration No. 03309378 (England and Wales)
Joanna Pinewood Education Limited
Company Information
Director
Krzysztof Jan Bahrynowski
Company number
03309378
Registered office
83 Thurleigh Road
Wandsworth
London
SW12 8TY
Accountants
Moore Kingston Smith LLP
The Shipping Building
The Old Vinyl Factory
Blyth Road
Hayes
London
UB3 1HA
Joanna Pinewood Education Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
Joanna Pinewood Education Limited
Balance Sheet
As at 4 December 2024
04 December 2024
Page 1
2024
2023
Notes
£
£
£
£
Current assets
Debtors
4
2
2
Creditors: amounts falling due within one year
5
(312,384)
(307,750)
Net current liabilities
(312,382)
(307,748)
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
(312,384)
(307,750)
Total equity
(312,382)
(307,748)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 4 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 December 2025
Krzysztof Jan Bahrynowski
Director
Company Registration No. 03309378
Joanna Pinewood Education Limited
Notes to the Financial Statements
For the year ended 4 December 2024
Page 2
1
Accounting policies
Company information

Joanna Pinewood Education Limited is a private company limited by shares incorporated in England and Wales. The registered office is 83 Thurleigh Road, Wandsworth, London, SW12 8TY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has net liabilities of £3 12,382 as at 4 December 2024, of which £302,397 is owed to the director. The director has confirmed he will not seek repayment of the monies owed to him until the company has sufficient funds. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future and will continue to provide financial support as required. Accordingly, the director considers it appropriate that the financial statements are prepared on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs.

1.4
Tangible fixed assets

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

Depreciation 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:

Computer equipment
3 years straight line

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 profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Joanna Pinewood Education Limited
Notes to the Financial Statements (Continued)
For the year ended 4 December 2024
1
Accounting policies
(Continued)
Page 3
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Joanna Pinewood Education Limited
Notes to the Financial Statements (Continued)
For the year ended 4 December 2024
Page 4
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 5 December 2023 and 4 December 2024
18,558
Depreciation and impairment
At 5 December 2023 and 4 December 2024
18,558
Carrying amount
At 4 December 2024
-
0
At 4 December 2023
-
0
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
2
2
5
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
5
5
Other taxation and social security
7,462
7,462
Other creditors
302,397
297,763
Accruals and deferred income
2,520
2,520
312,384
307,750
Joanna Pinewood Education Limited
Notes to the Financial Statements (Continued)
For the year ended 4 December 2024
Page 5
6
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
7
Directors' transactions

Included in other creditors is £302,397 (2023: £297,763) owed by the company to the director.

2024-12-04 2023-12-05 false false false 02 December 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Krzysztof Jan Bahrynowski 03309378 2023-12-05 2024-12-04 03309378 bus:Director1 2023-12-05 2024-12-04 03309378 bus:RegisteredOffice 2023-12-05 2024-12-04 03309378 2024-12-04 03309378 2023-12-04 03309378 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-04 03309378 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-04 03309378 core:ShareCapital 2024-12-04 03309378 core:ShareCapital 2023-12-04 03309378 core:RetainedEarningsAccumulatedLosses 2024-12-04 03309378 core:RetainedEarningsAccumulatedLosses 2023-12-04 03309378 core:ShareCapitalOrdinaryShareClass1 2024-12-04 03309378 core:ShareCapitalOrdinaryShareClass1 2023-12-04 03309378 core:ComputerEquipment 2023-12-05 2024-12-04 03309378 2022-12-05 2023-12-04 03309378 core:OtherPropertyPlantEquipment 2023-12-04 03309378 core:OtherPropertyPlantEquipment 2024-12-04 03309378 core:OtherPropertyPlantEquipment 2023-12-04 03309378 core:CurrentFinancialInstruments 2024-12-04 03309378 core:CurrentFinancialInstruments 2023-12-04 03309378 bus:OrdinaryShareClass1 2023-12-05 2024-12-04 03309378 bus:OrdinaryShareClass1 2024-12-04 03309378 bus:OrdinaryShareClass1 2023-12-04 03309378 bus:PrivateLimitedCompanyLtd 2023-12-05 2024-12-04 03309378 bus:SmallCompaniesRegimeForAccounts 2023-12-05 2024-12-04 03309378 bus:FRS102 2023-12-05 2024-12-04 03309378 bus:AuditExemptWithAccountantsReport 2023-12-05 2024-12-04 03309378 bus:FullAccounts 2023-12-05 2024-12-04 xbrli:pure xbrli:shares iso4217:GBP