| Aquila Care Academy Limited |
| Registered number: |
13840430 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
2 |
|
1,750 |
|
|
15,308 |
| Cash at bank and in hand |
|
|
290,057 |
|
|
259,764 |
|
|
|
291,807 |
|
|
275,072 |
|
| Creditors: amounts falling due within one year |
3 |
|
(14,869) |
|
|
(53,527) |
|
| Net current assets |
|
|
|
276,938 |
|
|
221,545 |
|
| Net assets |
|
|
|
276,938 |
|
|
221,545 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
276,838 |
|
|
221,445 |
|
| Shareholder's funds |
|
|
|
276,938 |
|
|
221,545 |
|
|
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has been delivered to the Registrar of Companies. |
|
|
|
|
| Mr P K Manaktala |
| Director |
| Approved by the board on 1 September 2025 |
|
| Aquila Care Academy Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets. |
|
|
Turnover |
|
Turnover represents income for services provided in the period, recognised according to the period of services provided. |
|
|
|
Debtors |
|
Debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of employees |
10 |
|
0 |
|
| 2 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
1,750 |
|
15,308 |
|
|
|
|
|
|
|
|
|
|
|
|
| 3 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Share Investment from Blue Mountain Homes Ltd. |
- |
|
- |
|
Corporation tax |
14,869 |
|
51,843 |
|
Other creditors - Pension |
- |
|
1,684 |
|
|
|
|
|
|
14,869 |
|
53,527 |
|
|
|
|
|
|
14,869 |
|
|
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Investment from parent company |
|
|
The company is owed wholly by Blue Mountain Homes Ltd. |
|
|
|
| 4 |
Controlling party |
|
|
The company is controlled by Blue Mountain Homes Ltd. |
|
|
| 5 |
Other information |
|
|
Aquila Care Academy Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Units 20-21 Pullman Business Court |
|
Mallard Way |
|
Pride Park |
|
Derby |
|
De24 8GX |