Registration number: 11329513

D&B ACADEMY OF PERFORMING ARTS LIMITED

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

D&B ACADEMY OF PERFORMING ARTS LIMITED

Company Information

Directors

Ms Bonita Keeper Ms Donna Sullivan Barbara Sullivan

Registered office

470 Bromley Road Bromley BR1 4PQ

Accountants

Atek Accounting Solutions Ltd Locke King House 2 Balfour Road Weybridge Surrey KT13 8HD

D&B ACADEMY OF PERFORMING ARTS LIMITED

Directors' Report for the Year Ended 31 August 2025

The directors present their report and the financial statements for the year ended 31 August 2025.

Directors of the company

The directors who held office during the year were as follows:

Ms Bonita Keeper

Ms Donna Sullivan

Barbara Sullivan

Principal activity

The principal activity of the company is theatre school and performing arts academy.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 14 May 2026 and signed on its behalf by:
 

......................................... Ms Bonita Keeper Director

D&B ACADEMY OF PERFORMING ARTS LIMITED

(Registration number: 11329513)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	249,375	285,000
Tangible assets	5	11,018	24,858
		260,393	309,858
Current assets
Debtors	6	50,223	36,211
Cash at bank and in hand		271,609	195,894
		321,832	232,105
Creditors: Amounts falling due within one year	7	(446,313)	(413,733)
Net current liabilities		(124,481)	(181,628)
Net assets		135,912	128,230
Capital and reserves
Called up share capital	8	100	100
Retained earnings		135,812	128,130
Shareholders' funds		135,912	128,230

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 14 May 2026 and signed on its behalf by:
 

......................................... Ms Bonita Keeper Director

D&B ACADEMY OF PERFORMING ARTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
470 Bromley Road
Bromley
BR1 4PQ

These financial statements were authorised for issue by the Board on 14 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

D&B ACADEMY OF PERFORMING ARTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture & Fittings	20% straight line
Office equipment	33% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	6.25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

D&B ACADEMY OF PERFORMING ARTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 10).

D&B ACADEMY OF PERFORMING ARTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 September 2024	570,000	570,000
At 31 August 2025	570,000	570,000
Amortisation
At 1 September 2024	285,000	285,000
Amortisation charge	35,625	35,625
At 31 August 2025	320,625	320,625
Carrying amount
At 31 August 2025	249,375	249,375
At 31 August 2024	285,000	285,000

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 September 2024	32,800	76,700	109,500
Additions	7,027	-	7,027
At 31 August 2025	39,827	76,700	116,527
Depreciation
At 1 September 2024	21,885	62,757	84,642
Charge for the year	6,924	13,943	20,867
At 31 August 2025	28,809	76,700	105,509
Carrying amount
At 31 August 2025	11,018	-	11,018
At 31 August 2024	10,915	13,943	24,858

D&B ACADEMY OF PERFORMING ARTS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	32,701	20,494
Prepayments	4,758	6,192
Other debtors	12,764	9,525
	50,223	36,211

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	15,193	4,905
Taxation and social security	142,846	90,002
Accruals and deferred income	-	10,042
Other creditors	288,274	308,784
	446,313	413,733

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100