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WARMUR ACADEMY LTD

Registered Number
SC800083
(Scotland)

Unaudited Financial Statements for the Period ended
30 June 2024

WARMUR ACADEMY LTD
Company Information
for the period from 22 February 2024 to 30 June 2024

Directors

ALSOP, Joanne
BETTY, Kim Mansell

Company Secretary

BUTCHER, Alexander Francis

Registered Address

3f1 Third Floor
3 Hill Street
Edinburgh
EH2 3JP

Registered Number

SC800083 (Scotland)
WARMUR ACADEMY LTD
Balance Sheet as at
30 June 2024

Notes

2024

£

£

Fixed assets
Intangible assets391,664
Tangible assets41
91,665
Current assets
Debtors3,902
Cash at bank and on hand29,310
33,212
Creditors amounts falling due within one year(152,581)
Net current assets (liabilities)(119,369)
Total assets less current liabilities(27,704)
Net assets(27,704)
Capital and reserves
Called up share capital10
Profit and loss account(27,714)
Shareholders' funds(27,704)
The financial statements were approved and authorised for issue by the Board of Directors on 6 December 2024, and are signed on its behalf by:
ALSOP, Joanne
Director
Registered Company No. SC800083
WARMUR ACADEMY LTD
Notes to the Financial Statements
for the period ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources, with the continued support of it's parent company to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from rendering of services
Revenue 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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

2024
Average number of employees during the year2
3.Intangible assets

Total

£
Cost or valuation
Additions99,997
At 30 June 2499,997
Amortisation and impairment
Charge for year8,333
At 30 June 248,333
Net book value
At 30 June 2491,664
At 21 February 24-
4.Tangible fixed assets

Total

£
Cost or valuation
Additions1
At 30 June 241
Net book value
At 30 June 241
At 21 February 24-
5.Controlling party
The company is under the control of Warmur Technology Limited.