Registration number: 09486100

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Contents

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

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Company Information

Directors

G N Callister S P Khan B Sharma V Mehta P Hanna A Kucheria N Popat R Rajani

Company secretary

E Mulvihill

Registered office

1st Floor 32 Belgrave Road Leicester LE4 5AS

Accountants

Burton Sweet Limited Chartered Accountants & Business Advisors The Clock Tower, 5 Farleigh Court Flax Bourton, Bristol BS48 1UR

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

(Registration number: 09486100)
Balance Sheet
31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,892	1,499
Current assets
Debtors	5	136,471	185,914
Cash at bank and in hand		228,649	119,937
		365,120	305,851
Creditors: Amounts falling due within one year	6	(38,831)	(38,013)
Net current assets		326,289	267,838
Net assets		331,181	269,337
Reserves
Retained earnings		331,181	269,337
Surplus		331,181	269,337

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

(Registration number: 09486100)
Balance Sheet
31 March 2026

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These financial statements have 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.

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 delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 June 2026 and signed on its behalf by:
 

......................................... V Mehta Treasurer

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
1st Floor
32 Belgrave Road
Leicester
LE4 5AS

These financial statements were authorised for issue by the Board on 6 June 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 provision of services in the ordinary course of the company’s activities. Turnover is shown net of 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.

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Government grants

Government grants are recognised when the company is reasonably assured they will comply with the conditions attached to them and the grant will be received.

Grant income

Revenue grants are recognised under the accruals model as income on a systematic basis over the periods in which the company recognises the related costs the grant is intended to compensate.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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 corporation 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.

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
Fixtures and fittings	5 years straight line
Office equipment	3 years straight line

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

Trade debtors

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

Trade debtors are recognised initially at the transaction price.

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.

3	Staff numbers

The average number of persons employed by the company during the year, was 7 (2025 - 7).

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	4,431	7,512	11,943
Additions	-	6,984	6,984
At 31 March 2026	4,431	14,496	18,927
Depreciation
At 1 April 2025	3,748	6,696	10,444
Charge for the year	446	3,145	3,591
At 31 March 2026	4,194	9,841	14,035
Carrying amount
At 31 March 2026	237	4,655	4,892
At 31 March 2025	683	816	1,499

5

Debtors

	2026 £	2025 £
Trade debtors	33,945	10,149
Other debtors	98,153	153,642
Prepayments	4,373	22,123
	136,471	185,914

Leicester Dance Theatre Limited

trading as Aakash Odedra Company

Notes to the Unaudited Financial Statements
Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	17,573	21,102
Accruals and deferred income	15,204	5,363
Other creditors	6,054	11,548
	38,831	38,013