REGISTERED NUMBER: 07797972 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Emil Dale

School of Performing Arts Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M E Dale

REGISTERED OFFICE:

60 Wilbury Way

Hitchin

Hertfordshire

SG4 0TA

REGISTERED NUMBER:

07797972 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,897,359

850,597

1,897,359

850,597

CURRENT ASSETS

Debtors

6

273,016

643,600

Cash at bank and in hand

1,045,892

1,028,702

1,318,908

1,672,302

CREDITORS

Amounts falling due within one year

7

715,246

788,648

NET CURRENT ASSETS

603,662

883,654

TOTAL ASSETS LESS CURRENT LIABILITIES

2,501,021

1,734,251

PROVISIONS FOR LIABILITIES

8

184,214

76,161

NET ASSETS

2,316,807

1,658,090

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

2,316,806

1,658,089

SHAREHOLDERS' FUNDS

2,316,807

1,658,090

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 July 2026 and were signed by:

M E Dale - Director

1.	STATUTORY INFORMATION

Emil Dale School of Performing Arts 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 2012, is being amortised evenly over its estimated useful life of two 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.

Short leasehold

-

in accordance with the property

Plant and machinery

-

15% on reducing balance

Computer equipment

-

33% on reducing balance and 25% on reducing balance

Taxation

Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

30,000

AMORTISATION

At 1 July 2024

and 30 June 2025

30,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Short

leasehold

Short

Plant and

Computer

improvements

leasehold

machinery

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

659,875

240,699

332,722

63,842

1,297,138

Additions

1,042,858

-

119,600

9,078

1,171,536

At 30 June 2025

1,702,733

240,699

452,322

72,920

2,468,674

DEPRECIATION

At 1 July 2024

54,989

76,583

274,941

40,028

446,541

Charge for year

24,851

10,248

75,551

14,124

124,774

At 30 June 2025

79,840

86,831

350,492

54,152

571,315

NET BOOK VALUE

At 30 June 2025

1,622,893

153,868

101,830

18,768

1,897,359

At 30 June 2024

604,886

164,116

57,781

23,814

850,597

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

40,813

27,497

Other debtors

232,203

616,103

273,016

643,600

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

19

19

Trade creditors

120,962

148,517

Tax

201,072

214,650

Social security and other taxes

309

-

VAT

101,758

14,031

Other creditors

164,084

2,829

Directors' current accounts

972

951

Accruals and deferred income

117,938

266,000

Accrued expenses

8,132

141,651

715,246

788,648

8.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

184,214

76,161

Deferred

tax

£

Balance at 1 July 2024

76,161

Charge to Income Statement during year

108,053

Balance at 30 June 2025

184,214

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

1

Share capital

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 July 2024

1,658,089

Profit for the year

965,217

Dividends

(306,500

)

At 30 June 2025

2,316,806

11.	ULTIMATE CONTROLLING PARTY

The controlling party is M E Dale.