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REGISTERED NUMBER: 05221993 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Quality For Qualifications Learning &
Achievement Ltd

Quality For Qualifications Learning &
Achievement Ltd (Registered number: 05221993)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Quality For Qualifications Learning &
Achievement Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr. D. E. W. Ruppenthal
Mrs. M. C. A. Ruppenthal



SECRETARY: Mrs. M. C. A. Ruppenthal



REGISTERED OFFICE: 46 Hathaway Drive
Nuneaton
Warwickshire
CV11 6NU



REGISTERED NUMBER: 05221993 (England and Wales)



ACCOUNTANTS: Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF



BANKERS: Bank of Scotland
South Gyle Crescent
Edinburgh
EH12 9DR

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Quality For Qualifications Learning &
Achievement Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Quality For Qualifications Learning & Achievement Ltd for the year ended 30 September 2024 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Quality For Qualifications Learning & Achievement Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Quality For Qualifications Learning & Achievement Ltd and state those matters that we have agreed to state to the Board of Directors of Quality For Qualifications Learning & Achievement Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Quality For Qualifications Learning & Achievement Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Quality For Qualifications Learning & Achievement 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 loss of Quality For Qualifications Learning & Achievement Ltd. You consider that Quality For Qualifications Learning & Achievement 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 Quality For Qualifications Learning & Achievement 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.






Screatons Ltd
Former Atherstone College
Ratcliffe Road
Atherstone
Warwickshire
CV9 1LF


25 November 2024

Quality For Qualifications Learning &
Achievement Ltd (Registered number: 05221993)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,492 1,990
1,492 1,990

CURRENT ASSETS
Cash at bank 14,587 34,402

CREDITORS
Amounts falling due within one year 6 475 4,112
NET CURRENT ASSETS 14,112 30,290
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,604

32,280

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 7 15,602 32,278
SHAREHOLDERS' FUNDS 15,604 32,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

Quality For Qualifications Learning &
Achievement Ltd (Registered number: 05221993)

Balance Sheet - continued
30 September 2024


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 25 November 2024 and were signed on its behalf by:




Mr. D. E. W. Ruppenthal - Director



Mrs. M. C. A. Ruppenthal - Director


Quality For Qualifications Learning &
Achievement Ltd (Registered number: 05221993)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Quality For Qualifications Learning & Achievement Ltd 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 2004, is being amortised evenly over its estimated useful life of ten 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 - 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.

Quality For Qualifications Learning &
Achievement Ltd (Registered number: 05221993)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 9,000
AMORTISATION
At 1 October 2023
and 30 September 2024 9,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 October 2023
and 30 September 2024 2,722 142 4,951 7,815
DEPRECIATION
At 1 October 2023 2,722 142 2,961 5,825
Charge for year - - 498 498
At 30 September 2024 2,722 142 3,459 6,323
NET BOOK VALUE
At 30 September 2024 - - 1,492 1,492
At 30 September 2023 - - 1,990 1,990

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors - 1
Tax - 3,581
Directors' current accounts 21 76
Accrued expenses 454 454
475 4,112

Quality For Qualifications Learning &
Achievement Ltd (Registered number: 05221993)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. RESERVES
Retained
earnings
£   

At 1 October 2023 32,278
Deficit for the year (3,576 )
Dividends (13,100 )
At 30 September 2024 15,602

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £13,100 (2023 - £6,700) were paid to the directors .

Mr. D. Ruppenthal is a director and a shareholder of the company throughout the current and previous year. Mrs. M. Ruppenthal, his wife, is the company secretary and a shareholder.