Julie Sianne Theatre Arts Ltd - Filleted accounts

Registered number

09697213

Julie Sianne Theatre Arts Ltd

Filleted Accounts

31 August 2025

Julie Sianne Theatre Arts Ltd
Registered number:		09697213
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		25,432			444

Current assets
Stocks		100			100
Debtors	4	19			382
Cash at bank and in hand		39,284			67,350
		39,403			67,832

Creditors: amounts falling due within one year	5	(21,959)			(18,719)

Net current assets			17,444			49,113

Net assets			42,876			49,557

Capital and reserves
Called up share capital			100			100
Profit and loss account			42,776			49,457

Shareholders' funds			42,876			49,557

The directors are 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 directors acknowledge their 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.




R Franklin
Director
Approved by the board on 17 February 2026

Julie Sianne Theatre Arts Ltd
Notes to the Accounts
for the year ended 31 August 2025


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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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:
	Motor Vehicles	over 5 years
	Freehold buildings	over 5 years
	Leasehold land and buildings	over 5 years
	Equipment	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		16


3	Tangible fixed assets
		Equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	728		5,035		5,763
	Additions	-		33,466		33,466
	At 31 August 2025	728		38,501		39,229

	Depreciation
	At 1 September 2024	662		4,657		5,319
	Charge for the year	17		8,461		8,478
	At 31 August 2025	679		13,118		13,797

	Net book value
	At 31 August 2025	49		25,383		25,432
	At 31 August 2024	66		378		444


4	Debtors			2025		2024
£					£

	Directors current account			19		382


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			9,837		8,963
	Corporation tax			5,194		8,800
	Taxation and social security costs			6,928		956
				21,959		18,719

6	Other information

	Julie Sianne Theatre Arts Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	8 Fullerton Drive
	Byfleet
	Surrey
	KT14 7TQ