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Registered number: 07366104 DANCE DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
DANCE DEVELOPMENTS LIMITED COMPANY INFORMATION
Directors | M J Dance
| L M Dance
Registered number | 07366104
Registered office | Woolley Cottage
| Cherry Garden Lane
| Maidenhead
| Berkshire
| SL6 3QE
Accountants | Donald Reid Limited
| 1010 Eskdale Road
| Winnersh Triangle
| Wokingham
| England
| RG41 5TS
DANCE DEVELOPMENTS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 11
DANCE DEVELOPMENTS LIMITED REGISTERED NUMBER: 07366104 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | As restated 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 313,825 |  | 240,943
|  |  | 313,825 |  | 240,943
Current assets |  |  |  |  |
Stocks | 5 | 1,703,304 |  | 2,528,079 |
Debtors: amounts falling due within one year | 6 | 1,933,516 |  | 1,655,153 |
Cash at bank and in hand | 7 | 829,517 |  | 562,678 |
|  | 4,466,337 |  | 4,745,910 |
Creditors: amounts falling due within one year | 8 | (811,469) |  | (1,390,241) |
Net current assets |  |  | 3,654,868 |  | 3,355,669
Total assets less current liabilities |  |  | 3,968,693 |  | 3,596,612
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (78,193) |  | (49,126) |
|  |  | (78,193) |  | (49,126)
Net assets |  |  | 3,890,500 |  | 3,547,486
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 3,890,400 |  | 3,547,386
|  |  | 3,890,500 |  | 3,547,486
Page 1
DANCE DEVELOPMENTS LIMITED REGISTERED NUMBER: 07366104 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 May 2026.
M J Dance
Director
The notes on pages 3 to 11 form part of these financial statements. Page 2
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Dance Developments Limited is a private company limited by shares. The Company was incorporated in the United Kingdom and is registered in England and Wales. The registration number is 07366104. The registered office address is Woolley Cottage, Cherry Garden Lane, Maidenhead, Berkshire, England, SL6 3QE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts. Page 3
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% |
|  |  |  | Motor vehicles | - | 10% |
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Impairment of fixed assets and goodwill
Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
| 2.10 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.11 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.12 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 6
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.13 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.14 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.15 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.16 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
Page 7
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 October 2024 | 856,931 | 284,459 | 1,239 | 1,142,629
| Additions | 139,704 | 16,193 | - | 155,897
| Disposals | (622,213) | (25,000) | - | (647,213)
| At 30 September 2025 | 374,422 | 275,652 | 1,239 | 651,313
| Depreciation |  |  |  |
| At 1 October 2024 (as previously stated) | 748,326 | 196,053 | 1,239 | 945,618
| Prior Year Adjustment | (43,932) | - | - | (43,932)
| At 1 October 2024 (as restated) | 704,394 | 196,053 | 1,239 | 901,686
| Charge for the year on owned assets | 15,057 | 11,125 | - | 26,182
| Disposals | (565,380) | (25,000) | - | (590,380)
| At 30 September 2025 | 154,071 | 182,178 | 1,239 | 337,488
| Net book value |  |  |  |
| At 30 September 2025 | 220,351 | 93,474 | - | 313,825
| At 30 September 2024 (as restated) | 152,537 | 88,406 | - | 240,943
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress (goods to be sold) | 1,703,304 | 2,528,079
|  | 1,703,304 | 2,528,079
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 274,866 | 207,277
| Other debtors | 1,475,785 | 1,218,046
Page 8
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 6.Debtors (continued)
| Prepayments and accrued income | 182,865 | 229,830
|  | 1,933,516 | 1,655,153
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 829,517 | 562,678
|  | 829,517 | 562,678
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 249,642 | 74,608
| Amounts owed to group undertakings | 100 | 258,245
| Corporation tax | 258,201 | 171,786
| Other taxation and social security | 49,355 | 34,717
| Other creditors | 2,463 | 515,417
| Accruals and deferred income | 251,708 | 335,468
|  | 811,469 | 1,390,241
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (49,126) | (62,445)
| Charged to profit or loss | (29,067) | 13,319
| At end of year | (78,193) | (49,126)
Page 9
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 9.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (78,456) | (49,253)
| Pension surplus | 263 | 127
|  | (78,193) | (49,126)
Page 10
DANCE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 70 (2024 - 70) Ordinary A shares of £1.00 each | 70 | 70
|  | 30 (2024 - 30) Ordinary B shares of £1.00 each | 30 | 30
|  |  | 100 | 100
11. | Prior year adjustment
The comparative figures have been restated to recognise an impairment of the investment in a subsidiary for the year ended 30 September 2024. This restatement has resulted in a reduction of retained earnings as at 30 September 2024 of £564,263, with a corresponding increase in amounts written off investments of the same value. A restatement has also been made to the opening net book value of plant and machinery. This restetement has been made to better reflect the value of the net book value at the year end. The adjustment has led to an increase in the net book value of plant and machinery at 30 September 2024 of £43,932 and an increase in retained earnings of the same amount.
12. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £6,262 (2024: £6,434). Contributions totalling £2,463 (2024: £1,240) were payable to the fund at the balance sheet date and are included in creditors.
13. | Related party transactions
| At the year end, included in other debtors is the amount of £317,379 (2024: £1,529,749 included in other creditors) owed by the director to the company. The group has taken exemption from disclosing related party transactions between wholly owned group members under paragraph 33.1A of FRS 102.
Page 11