Quilaana Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Quilaana Ltd for the year ended year which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the director of Quilaana Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Quilaana Ltd and state those matters that we have agreed to state to the director of Quilaana Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Quilaana Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Quilaana Ltd . You consider that Quilaana Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Quilaana Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

23rd October 2026

Quest Accounting Services Limited

Suite 106, The Pinnacle

170 Midsummer Boulevard

Milton Keynes

MK9 1BP

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Quilaana Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 05988594

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		805,199		803,767

			805,199		803,767
CURRENT ASSETS
Debtors	5	86,212		94,715
Cash at bank and in hand		73,216		78,653

		159,428		173,368
Creditors: Amounts Falling Due Within One Year	6	(153,343 )		(122,193 )

NET CURRENT ASSETS (LIABILITIES)			6,085		51,175

TOTAL ASSETS LESS CURRENT LIABILITIES			811,284		854,942

Creditors: Amounts Falling Due After More Than One Year	7		(12,616 )		(70,253 )

NET ASSETS			798,668		784,689

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve			545,000		545,000
Profit and Loss Account			253,568		239,589

SHAREHOLDERS' FUNDS			798,668		784,689

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Quilaana Ltd

Balance Sheet (continued)

As At 30 November 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Satwant Chahal

Director

23rd October 2026

The notes on pages 4 to 5 form part of these financial statements.

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Quilaana Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Quilaana Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05988594 . The registered office is Woodthorne Care Home, 12 Thompson Street, Willenhall, WV13 1SY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not Being Depreciated
Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2024: 25)

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Quilaana Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	800,000	43,206	32,989	1,702	877,897
Additions	-	4,356	-	289	4,645

As at 30 November 2025	800,000	47,562	32,989	1,991	882,542

Depreciation
As at 1 December 2024	-	39,439	32,989	1,702	74,130
Provided during the period	-	3,141	-	72	3,213

As at 30 November 2025	-	42,580	32,989	1,774	77,343

Net Book Value
As at 30 November 2025	800,000	4,982	-	217	805,199

As at 1 December 2024	800,000	3,767	-	-	803,767

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	86,172	94,675
Pension scheme prepayments	40	40

	86,212	94,715

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	14,885	12,606
Other taxes and social security	20,021	37,183
Other creditors	67,785	6,230
Accruals and deferred income	30,824	23,651
Director's loan account	19,828	42,523

	153,343	122,193

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	3,889
Other creditors (1)	12,616	18,210
Other creditors (2)	-	48,154

	12,616	70,253

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