XCL Limited 03484486 false 2024-01-01 2025-04-30 2025-04-30 The principal activity of the company is consultancy services Digita Accounts Production Advanced 6.30.9574.0 true 03484486 2024-01-01 2025-04-30 03484486 2025-04-30 03484486 core:RetainedEarningsAccumulatedLosses 2025-04-30 03484486 core:ShareCapital 2025-04-30 03484486 core:CurrentFinancialInstruments 2025-04-30 03484486 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 03484486 core:Non-currentFinancialInstruments 2025-04-30 03484486 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 03484486 core:FurnitureFittingsToolsEquipment 2025-04-30 03484486 core:MotorVehicles 2025-04-30 03484486 bus:SmallEntities 2024-01-01 2025-04-30 03484486 bus:AuditExemptWithAccountantsReport 2024-01-01 2025-04-30 03484486 bus:FullAccounts 2024-01-01 2025-04-30 03484486 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2025-04-30 03484486 bus:RegisteredOffice 2024-01-01 2025-04-30 03484486 bus:Director2 2024-01-01 2025-04-30 03484486 bus:PrivateLimitedCompanyLtd 2024-01-01 2025-04-30 03484486 core:FurnitureFittings 2024-01-01 2025-04-30 03484486 core:FurnitureFittingsToolsEquipment 2024-01-01 2025-04-30 03484486 core:MotorCars 2024-01-01 2025-04-30 03484486 core:MotorVehicles 2024-01-01 2025-04-30 03484486 countries:AllCountries 2024-01-01 2025-04-30 03484486 2023-12-31 03484486 core:FurnitureFittingsToolsEquipment 2023-12-31 03484486 core:MotorVehicles 2023-12-31 03484486 2023-01-01 2023-12-31 03484486 2023-12-31 03484486 core:RetainedEarningsAccumulatedLosses 2023-12-31 03484486 core:ShareCapital 2023-12-31 03484486 core:CurrentFinancialInstruments 2023-12-31 03484486 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 03484486 core:Non-currentFinancialInstruments 2023-12-31 03484486 core:Non-currentFinancialInstruments core:AfterOneYear 2023-12-31 03484486 core:FurnitureFittingsToolsEquipment 2023-12-31 03484486 core:MotorVehicles 2023-12-31 iso4217:GBP xbrli:pure

Registration number: 03484486

XCL Limited
Unaudited Financial Statements
for the Period from 1 January 2024 to 30 April 2025

XCL Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

XCL Limited

(Registration number: 03484486)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 32,551 | 28,083
Current assets |  |  |
Debtors | 5 | 19,146 | 12,621
Cash at bank and in hand |  | 57,378 | 67,201
|  | 76,524 | 79,822
Creditors: Amounts falling due within one year | 6 | (86,647) | (74,908)
Net current (liabilities)/assets |  | (10,123) | 4,914
Total assets less current liabilities |  | 22,428 | 32,997
Creditors: Amounts falling due after more than one year | 6 | (756) | (12,721)
Provisions for liabilities |  | (5,935) | (4,818)
Net assets |  | 15,737 | 15,458
Capital and reserves |  |  |
Called up share capital |  | 3,000 | 3,000
Retained earnings |  | 12,737 | 12,458
Shareholders' funds |  | 15,737 | 15,458

XCL Limited

(Registration number: 03484486)
Balance Sheet as at 30 April 2025

For the financial period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 September 2025 and signed on its behalf by:

......................................... Mrs S L Woodvine Director

XCL Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

XCL Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 April 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.
Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and computer equipment | 15% reducing balance / straight line over 3 years
Motor vehicles | 20% reducing balance

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 5 (2023 - 5).

XCL Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 April 2025

4 | Tangible assets

| Fixtures, fittings and computer equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2024 | 51,097 | 10,247 | 61,344
Additions | 16,123 | - | 16,123
At 30 April 2025 | 67,220 | 10,247 | 77,467
Depreciation
At 1 January 2024 | 27,211 | 6,050 | 33,261
Charge for the period | 10,536 | 1,119 | 11,655
At 30 April 2025 | 37,747 | 7,169 | 44,916
Carrying amount
At 30 April 2025 | 29,473 | 3,078 | 32,551
At 31 December 2023 | 23,886 | 4,197 | 28,083

5 | Debtors

Current | 2025 £ | 2023 £
Trade debtors | 15,000 | 9,000
Other debtors | 4,146 | 3,621
| 19,146 | 12,621

XCL Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2024 to 30 April 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2023 £
Due within one year |  |  |
Loans and borrowings | 7 | 1,134 | 6,698
Trade creditors |  | 99 | 808
Taxation and social security |  | 6,871 | 8,471
Other creditors |  | 78,543 | 58,931
|  | 86,647 | 74,908

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2023 £
Due after one year |  |  |
Loans and borrowings | 7 | 756 | 12,721

7 | Loans and borrowings

| 2025 £ | 2023 £
Current loans and borrowings
Bank loan | - | 6,698
Other borrowings | 1,134 | -
| 1,134 | 6,698

| 2025 £ | 2023 £
Non-current loans and borrowings
Bank loan | - | 12,721
Other borrowings | 756 | -
| 756 | 12,721