REGISTERED NUMBER: 09190796 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2024 TO 5 DECEMBER 2025

FOR

THE SALLY PROUT SCHOOL OF DANCING

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S J Rees

Mrs L Watson

REGISTERED OFFICE:

Verdant Office

Bristol Road

Cam

Dursley

Gloucestershire

GL11 5JA

REGISTERED NUMBER:

09190796 (England and Wales)

ACCOUNTANTS:

Shiner Mitchell Fisher & Co Ltd

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

1,094

-

1,094

CURRENT ASSETS

Debtors

6

1,540

264

Cash at bank

-

46,364

1,540

46,628

CREDITORS

Amounts falling due within one year

7

5,023

46,386

NET CURRENT (LIABILITIES)/ASSETS

(3,483

)

242

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,483

)

1,336

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(3,493

)

1,326

SHAREHOLDERS' FUNDS

(3,483

)

1,336

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mrs S J Rees - Director

Mrs L Watson - Director

1.	STATUTORY INFORMATION

The Sally Prout School Of Dancing Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

5,000

Disposals

(5,000

)

At 5 December 2025

-

AMORTISATION

At 1 September 2024

5,000

Eliminated on disposal

(5,000

)

At 5 December 2025

-

NET BOOK VALUE

At 5 December 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

2,736

Disposals

(2,736

)

At 5 December 2025

-

DEPRECIATION

At 1 September 2024

1,642

Charge for period

1,094

Eliminated on disposal

(2,736

)

At 5 December 2025

-

NET BOOK VALUE

At 5 December 2025

-

At 31 August 2024

1,094

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.12.25

31.8.24

£

£

Other debtors

1,540

264

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.12.25

31.8.24

£

£

Taxation and social security

1,089

2,823

Other creditors

3,934

43,563

5,023

46,386

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY