Cavillion Ltd - Filleted accounts

Registered number

15375563

Cavillion Ltd

Unaudited Filleted Accounts

31 December 2025

Cavillion Ltd
Registered number:		15375563
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,291			2,114

Current assets
Debtors	4	19,928			15,328
Cash at bank and in hand		102,806			19,843
		122,734			35,171

Creditors: amounts falling due within one year	5	(7,344)			(1,890)

Net current assets			115,390			33,281

Total assets less current liabilities			120,681			35,395

Creditors: amounts falling due after more than one year	6		(38,934)			(25,162)

Provisions for liabilities			(1,005)			-


Net assets			80,742			10,233

Capital and reserves
Called up share capital			50,100			100
Profit and loss account			30,642			10,133

Shareholder's funds			80,742			10,233

The director is 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 director acknowledges her 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 not been delivered to the Registrar of Companies.




N Z Jugon
Director
Approved by the board on 29 June 2026

Cavillion Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	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).

	Turnover
	Turnover represents fees receivable for education and training programmes provided during the year, stated net of discounts and any value added tax. Tuition and course fees are recognised as turnover over the period during which the related teaching is delivered, on a straight line basis over the duration of each course or academic term. Fees received or invoiced in advance of teaching are held on the balance sheet as deferred income and released to turnover as the tuition is provided. Where teaching has been delivered but not yet invoiced, the amount is recognised as accrued income.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings & equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		3


3	Tangible fixed assets
					Fixtures, fittings & equipment
£
	Cost
	At 1 January 2025				2,643
	Additions				4,500
	At 31 December 2025				7,143

	Depreciation
	At 1 January 2025				529
	Charge for the year				1,323
	At 31 December 2025				1,852

	Net book value
	At 31 December 2025				5,291
	At 31 December 2024				2,114


4	Debtors		2025		2024
£				£

	Trade debtors		14,600		10,000
	Other debtors		5,328		5,328
			19,928		15,328


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		4,321		1,890
	Other creditors		3,023		-
			7,344		1,890


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Other creditors		38,934		25,162


7	Controlling party

	The controlling party is the company director, N Z Jugon.


8	Other information

	Cavillion Ltd is a private company limited by shares and incorporated in England. Its registered office is:

	3-15 Whitechapel Road
	London
	E1 1DU