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Company registration number: 14274620
Louise Samantha Training Academy Limited
Unaudited filleted financial statements
31 August 2025
Louise Samantha Training Academy Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Louise Samantha Training Academy Limited
Directors and other information
Director Miss L Reid
Company number 14274620
Registered office 19 Brooklands Drive
Droylsden
Manchester
M43 7LP
Accountant JP Gallagher & Co
106 Moston Lane East
Manchester
M40 3QL
Louise Samantha Training Academy Limited
Statement of financial position
31 August 2025
2025 2024
Note £ £ £ £
Current assets
Stocks 275 275
Debtors 6 - 1,974
_______ _______
275 2,249
Creditors: amounts falling due
within one year 7 ( 285) ( 2,079)
_______ _______
Net current (liabilities)/assets ( 10) 170
_______ _______
Total assets less current liabilities ( 10) 170
_______ _______
Net (liabilities)/assets ( 10) 170
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account ( 110) 70
_______ _______
Shareholder (deficit)/funds ( 10) 170
_______ _______
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 January 2026 , and are signed on behalf of the board by:
Miss L Reid
Director
Company registration number: 14274620
Louise Samantha Training Academy Limited
Notes to the financial statements
Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 19 Brooklands Drive, Droylsden, Manchester, M43 7LP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Dividends
Equity dividends
2025 2024
£ £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) - 500
_______ _______
6. Debtors
2025 2024
£ £
Other debtors - 1,974
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Corporation tax - 1,659
Other creditors 285 420
_______ _______
285 2,079
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Miss L Reid 1,974 ( 2,079) ( 105)
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Miss L Reid 2,101 ( 127) 1,974
_______ _______ _______