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Registered number: 04570524
QA (Telford) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04570524
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,100,000 1,100,000
Investments 5 980,000 980,000
2,080,000 2,080,000
CURRENT ASSETS
Debtors 6 120,000 141,141
Cash at bank and in hand 197,165 63,733
317,165 204,874
Creditors: Amounts Falling Due Within One Year 7 (1,244,292 ) (914,846 )
NET CURRENT ASSETS (LIABILITIES) (927,127 ) (709,972 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,152,873 1,370,028
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,949 ) (18,778 )
NET ASSETS 1,134,924 1,351,250
CAPITAL AND RESERVES
Called up share capital 8 135 135
Share premium account 69,559 69,559
Capital redemption reserve 900 900
Fair Value Reserve 10 176,518 175,689
Profit and Loss Account 887,812 1,104,967
SHAREHOLDERS' FUNDS 1,134,924 1,351,250
Page 1
Page 2
For the year ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr David Teece
Director
19 July 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertaking comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 398 of the Companies Act 2006 not to prepare group accounts.
1.2. 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 rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised as the company becomes entitled to the consideration received.

Investment income
Investment income represents dividends received from unquoted investments and is recognised when the shareholder's right to receive payment is established.
1.3. Investment Properties
Investment property is revalued at fair value as at the reporting date. In accordance with Section 16 of FRS 102, gains and losses on the fair value of investment property are taken directly to the profit and loss account.
1.4. 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.
1.5. Investments
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.
2. Average Number of Employees
Average number of employees, including directors, employed under PAYE during the year was: NIL (2021: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 April 2021 1,100,000
As at 31 March 2022 1,100,000
Net Book Value
As at 31 March 2022 1,100,000
As at 1 April 2021 1,100,000
The analysis of the cost or valuation of the above assets is as follows:
Investment Properties
£
As at 31 March 2022
At cost 905,533
At valuation 194,467
1,100,000
As at 1 April 2021
At cost 905,533
At valuation 194,467
1,100,000
The directors have considered the valuation of the investment properties and in their opinion the revalued amount shown is in line with the open market value.

If the revalued investment properties were sold at their current market valuation of £1,100,000, a corporation tax liability of £18,778 would arise.
5. Investments
Unlisted
£
Cost
As at 1 April 2021 980,000
As at 31 March 2022 980,000
Provision
As at 1 April 2021 -
As at 31 March 2022 -
Net Book Value
As at 31 March 2022 980,000
As at 1 April 2021 980,000
The company holds 20% or more of the share capital of the following companies:

QA (Ironbridge) Limited (a company incorporated in England & Wales)
Ordinary shares held comprising 100% of the issued share capital. The subsidiary's nature of business is that of the manufacture of kitchen and bathroom fixtures.
Page 4
Page 5
6. Debtors
2022 2021
£ £
Due within one year
Prepayments and accrued income - 1,141
Other debtors - 120,000
Directors' loan accounts 120,000 20,000
120,000 141,141
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 601
Taxation and social security 48,963 22,861
Accruals and deferred income 129,600 1,000
Directors' loan accounts 933 933
Amounts owed to subsidiaries 1,064,796 889,451
1,244,292 914,846
8. Share Capital
2022 2021
Allotted, Called up and fully paid 135 135
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2021 Amounts advanced Amounts repaid Amounts written off As at 31 March 2022
£ £ £ £ £
Mr Andrew Ellis - 60,000 - - 60,000
Mr Craig Tarr - 60,000 - - 60,000
Mr David Teece 20,000 - 20,000 - -
The above loan to David Teece was repaid in full on 27 April 2021.

Included within debtors are overdrawn directors' loan accounts in relation to Andrew Ellis and Craig Tarr, interest has been charged at 2%, these were repaid within 9 months of the year end and there were no other conditions attached.
10. Reserves
Fair Value Reserve
£
As at 1 April 2021 175,689
Transfer to profit and loss 829
As at 31 March 2022 176,518
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11. Related Party Transactions
Included within Other debtors is a balance of £NIL (2021: £120,000) owed by a company in which two of the directors share a controlling interest. No interest has been charged on the outstanding balance and there were no conditions attached.

Included within Amounts owed to subsidiaries is a balance of £1,064,796 (2021: £889,451) owed to the subsidiary company disclosed within note 5. No interest has been charged on the outstanding balance and there were no conditions attached.
12. General Information
QA (Telford) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04570524 . The registered office is Unit 2, Heslop, Halesfield, Telford, Shropshire, TF7 4QX.

The financial statements are presented in pound sterling (£) and rounded to the nearest whole £.
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