Company registration number 04061301 (England and Wales)
CCL ACADEMY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
CCL ACADEMY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
CCL ACADEMY LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,433
5,918
Current assets
Debtors
4
140,903
126,256
Cash at bank and in hand
57,094
49,405
197,997
175,661
Creditors: amounts falling due within one year
5
(196,712)
(247,516)
Net current assets/(liabilities)
1,285
(71,855)
Total assets less current liabilities
6,718
(65,937)
Creditors: amounts falling due after more than one year
6
(4,926)
(14,624)
Net assets/(liabilities)
1,792
(80,561)
Capital and reserves
Called up share capital
7
103
100
Profit and loss reserves
1,689
(80,661)
Total equity
1,792
(80,561)
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
CCL ACADEMY LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 9 June 2025 and are signed on its behalf by:
Mr T Lindeyer
Director
Company registration number 04061301 (England and Wales)
CCL ACADEMY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information
CCL Academy Limited is a private company limited by shares incorporated in England and Wales. The registered office is North House, 198 High Street, Tonbridge, Kent, TN9 1BE.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Revenue comprises sales of services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computer equipment
Straight line over 3 years
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.4
Financial instruments
The company only has financial instruments which ae classified as basic financial instruments.
Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.
1.5
Foreign exchange
Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.
1.6
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
CCL ACADEMY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
13
12
3
Tangible fixed assets
Computer equipment
£
Cost
At 1 April 2024
16,866
Additions
2,985
At 31 March 2025
19,851
Depreciation and impairment
At 1 April 2024
10,948
Depreciation charged in the year
3,470
At 31 March 2025
14,418
Carrying amount
At 31 March 2025
5,433
At 31 March 2024
5,918
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
94,348
102,537
Other debtors
46,555
23,719
140,903
126,256
CCL ACADEMY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
as restated
£
£
Bank loans
10,106
10,382
Trade creditors
26,856
7,459
Taxation and social security
63,121
56,709
Other creditors
96,629
172,966
196,712
247,516
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
4,926
14,624
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
9,500 (2024: 190) Ordinary shares of 1p (2024:50p) each
95
95
763 (2024: 10) Ordinary B shares of 1p (2024: 50p) each
8
5
103
100
8
Prior period adjustment
During the preparation of the financial statements, a management fee was charged to a related company in relation to work completed by CCL Academy Limited on behalf of the other company. The management charge in relation to earlier periods totals £125,000. As a result, equity brought forward at 1 April 2023 has increased by £65,000, with an equal reduction in other creditors. The loss in the year ended 31 March 2024 reduced by £60,000 and equity brought forward at 1 April 2024 has increased by £125,000, with an equal reduction in other creditors.