General Information
Qualcaas Ltd is a private company, limited by shares, registered in England and Wales, registration number 11938386, registration address 2 Lyndale Drive, Wrenthorpe, Wakefield, West Yorkshire, WF2 0JZ.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
|
| 2. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
| 3. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 01 May 2024 |
12,000 |
|
12,000 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 30 April 2025 |
12,000 |
|
12,000 |
| Amortisation |
| At 01 May 2024 |
12,000 |
|
12,000 |
| Charge for year |
- |
|
- |
| On disposals |
- |
|
- |
| At 30 April 2025 |
12,000 |
|
12,000 |
| Net book values |
| At 30 April 2025 |
- |
|
- |
| At 30 April 2024 |
- |
|
- |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 May 2024 |
61,707 |
|
2,403 |
|
2,843 |
|
66,953 |
| Additions |
107,670 |
|
- |
|
1,951 |
|
109,621 |
| Disposals |
(59,457) |
|
- |
|
- |
|
(59,457) |
| At 30 April 2025 |
109,920 |
|
2,403 |
|
4,794 |
|
117,117 |
| Depreciation |
| At 01 May 2024 |
61,707 |
|
2,358 |
|
2,217 |
|
66,282 |
| Charge for year |
26,917 |
|
45 |
|
959 |
|
27,921 |
| On disposals |
(59,456) |
|
- |
|
- |
|
(59,456) |
| At 30 April 2025 |
29,168 |
|
2,403 |
|
3,176 |
|
34,747 |
| Net book values |
| Closing balance as at 30 April 2025 |
80,752 |
|
- |
|
1,618 |
|
82,370 |
| Opening balance as at 01 May 2024 |
- |
|
45 |
|
626 |
|
671 |
|
| 5. |
Investments
| Cost |
Other investments other than loans |
|
Total |
| |
£ |
|
£ |
| At 01 May 2024 |
31,142 |
|
31,142 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| Revaluations |
(242) |
|
(242) |
| At 30 April 2025 |
30,900 |
|
30,900 |
|
| 6. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
26,707 |
|
19,194 |
| Other Debtors |
493 |
|
493 |
|
27,200 |
|
19,687 |
|
| 7. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Bank Loans & Overdrafts |
6,605 |
|
6,734 |
| Taxation and Social Security |
11,645 |
|
41,405 |
| Obligations under HP/Financial Leases |
15,786 |
|
0 |
| Other Creditors |
1,230 |
|
1,514 |
|
35,266 |
|
49,653 |
|
| 8. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Bank Loans & Overdrafts |
299 |
|
4,550 |
| Obligations under HP/Financial Leases |
18,957 |
|
0 |
|
19,256 |
|
4,550 |
|
| 9. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
15,650 |
|
128 |
|
15,650 |
|
128 |
|
| 10. |
Share Capital
Allotted, called up and fully paid
|
2025
£ |
|
2024
£ |
|
95
Ordinary shares of £1.00 each |
95 |
|
95 |
|
5
Ordinary Class A shares of £1.00 each |
5 |
|
5 |
|
100 |
|
100 |
All shares have equal rights on voting, dividend and capital distribution.
|
| 11. |
Revaluation Reserves
|
2025
£ |
|
2024
£ |
| Transfer to Profit and Loss Account |
0 |
|
(1,142) |
|
0 |
|
(1,142) |
|
| 12. |
Fair Value Reserves
|
2025
£ |
|
2024
£ |
| Fair Value Reserve |
(242) |
|
1,142 |
| Fair Value Reserve b/fwd |
1,142 |
|
0 |
|
900 |
|
1,142 |
|
| 13. |
Control
The company was under the control of the director in the current and previous period.
|
| 14. |
Directors Loan
At 30th April 2025, the directors loan account of £30 (2024 £164) is unsecured, repayable on demand and interest free. During the period the director incurred the following transactions:
|
|
Balance B/F
£ |
|
Advances
£ |
|
Credits
£ |
|
Balance C/F
£ |
| Directors Loan |
|
(164) |
|
62,553 |
|
(62,420) |
|
(30) |
|
2
|