| XL CAPITAL VENTURES LTD |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
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Turnover |
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The company holds investments and had no turnover to report during the reporting period. |
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Intangible fixed assets |
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The company had no Intangible fixed assets to report during the reporting period. |
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Tangible fixed assets |
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The company had no Tangible fixed assets to report during the reporting period. |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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Creditors |
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Short term 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. |
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Taxation |
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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. |
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Provisions |
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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. |
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| 2 |
Employees |
2024 |
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2023 |
| Number |
Number |
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Average number of persons employed by the company |
0 |
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0 |
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| 3 |
Investments |
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| Other |
| investments |
| £ |
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Cost |
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At 1 January 2024 |
102,000 |
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At 31 December 2024 |
102,000 |
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Historical cost |
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At 1 January 2024 |
102,000 |
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At 31 December 2024 |
102,000 |
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The investments are £102,000 invested in Teacher Centric Limited. As the investments are in a company which is why the fair value cannot be ascertained without incurring undue costs which is why the book value of investment is reflected on the accounts. |
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| 4 |
Creditors: amounts falling due within one year |
2024 |
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2023 |
| £ |
£ |
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Trade creditors |
239 |
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- |
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Other creditors |
87,405 |
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87,315 |
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87,644 |
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87,315 |
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| 5 |
Related party transactions |
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As at 31 December 2024, the company owed £87,405 to the related party (£87,315 in 2023) |
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| 6 |
Controlling party |
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The ultimate controlling party of the company is Mr Mohammed Tayeb and Mr Omar Tayeb by virtue of their shareholding in the company. |
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| 7 |
Other information |
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XL CAPITAL VENTURES LTD is a private company limited by shares and incorporated in England. Its registered office is: |
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20-22 Wenlock Road |
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London |
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N1 7GU |