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2020-12-01 2021-11-30 05988594 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 05988594 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 05988594 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 05988594 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 05988594 dpl-frs:Item8 2020-12-01 2021-11-30 05988594 dpl-frs:Item8 2020-11-30 05988594 dpl-frs:Item8 2021-11-30 05988594 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 05988594 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 05988594 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 05988594 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 05988594 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 05988594 dpl-frs:Item9 2020-12-01 2021-11-30 05988594 dpl-frs:Item9 2020-11-30 05988594 dpl-frs:Item9 2021-11-30 05988594 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 05988594 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 05988594 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 05988594 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Registered number: 05988594
Quilaana Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Quilaana Ltd for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the director of Quilaana Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Quilaana Ltd and state those matters that we have agreed to state to the director of Quilaana Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Quilaana Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Quilaana Ltd . You consider that Quilaana Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Quilaana Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Signed
27th February 2023
Suite 110, The Pinnacle
170 Midsummer Boulevard
Milton Keynes
MK9 1FD
Page 1
Page 2
Balance Sheet
Registered number: 05988594
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 810,972 817,332
810,972 817,332
CURRENT ASSETS
Debtors 4 42,972 12,614
Cash at bank and in hand 32,299 16,287
75,271 28,901
Creditors: Amounts Falling Due Within One Year 5 (233,699 ) (184,161 )
NET CURRENT ASSETS (LIABILITIES) (158,428 ) (155,260 )
TOTAL ASSETS LESS CURRENT LIABILITIES 652,544 662,072
Creditors: Amounts Falling Due After More Than One Year 6 (24,428 ) (34,428 )
NET ASSETS 628,116 627,644
CAPITAL AND RESERVES
Called up share capital 7 100 100
Revaluation reserve 8 545,000 545,000
Profit and Loss Account 83,016 82,544
SHAREHOLDERS' FUNDS 628,116 627,644
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For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Satwant Chahal
Director
27th February 2023
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not Being Depreciated
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Straight Line
1.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2021: 20)
20 20
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3. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2021 800,000 34,999 31,334 1,702 868,035
Additions - 2,726 - - 2,726
As at 30 November 2022 800,000 37,725 31,334 1,702 870,761
Depreciation
As at 1 December 2021 - 34,562 15,570 571 50,703
Provided during the period - 681 7,834 571 9,086
As at 30 November 2022 - 35,243 23,404 1,142 59,789
Net Book Value
As at 30 November 2022 800,000 2,482 7,930 560 810,972
As at 1 December 2021 800,000 437 15,764 1,131 817,332
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 42,932 12,574
Pension scheme prepayments 40 40
42,972 12,614
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Bank loans and overdrafts 10,648 10,648
Other taxes and social security 197,686 155,958
Other creditors 8,878 3,890
Accruals and deferred income 16,487 13,665
233,699 184,161
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 24,428 34,428
24,428 34,428
7. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
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8. Reserves
Revaluation Reserve
£
As at 1 December 2021 545,000
As at 30 November 2022 545,000
9. General Information
Quilaana Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05988594 . The registered office is Woodthorne Care Home, 12 Thompson Street, Willenhall, WV13 1SY.
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