For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

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

London Performing Academy of Music Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 13 Cherrywood, Hernhill, Faversham, Kent, ME13 9HX .

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

The financial statements have been prepared on a going concern basis.

The directors confirm that they will provide financial support to the company, as necessary, to enable it to continue in operational existence for at least 12 months from the date of approval of these financial statements. On this basis, the directors believe it is appropriate to prepare the financial statements on a going concern basis.

Turnover comprises of fees receivable from students.

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

The tax expense represents the sum of the tax currently payable.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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

Included within other creditors is the amount of £7,379 (2024 - £6,873) owed to a director reflecting the director's ongoing commitment to financially support the company.