2022-04-012023-03-312023-03-31false10672679SQA SKILLS 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SQA SKILLS LIMITED

Registered Number
10672679
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

SQA SKILLS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

EDE, Richard Neville

Registered Address

100 Queens Park Road
Brighton
BN2 0GG

Registered Number

10672679 (England and Wales)
SQA SKILLS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets53,0234,031
3,0234,031
Current assets
Debtors73,9601,680
Cash at bank and on hand7364,562
4,6966,242
Creditors amounts falling due within one year8(5,719)(5,867)
Net current assets (liabilities)(1,023)375
Total assets less current liabilities2,0004,406
Provisions for liabilities9(574)(736)
Net assets1,4263,670
Capital and reserves
Called up share capital100100
Profit and loss account1,3263,570
Shareholders' funds1,4263,670
The financial statements were approved and authorised for issue by the Director on 16 November 2023, and are signed on its behalf by:
EDE, Richard Neville
Director
Registered Company No. 10672679
SQA SKILLS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 April 229,1179,117
At 31 March 239,1179,117
Depreciation and impairment
At 01 April 225,0865,086
Charge for year1,0081,008
At 31 March 236,0946,094
Net book value
At 31 March 233,0233,023
At 31 March 224,0314,031
6.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
7.Debtors

2023

2022

££
Trade debtors / trade receivables3,9601,680
Total3,9601,680
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Taxation and social security-4,566
Other creditors4,459100
Accrued liabilities and deferred income1,2601,201
Total5,7195,867
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)574736
Total574736