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Registered number: 05273105
Quadtronics Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Top Branch Partners
Martinique House C/O Top Branch Partners
Hampshire Road
Bordon
Hampshire
GU35 0HJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05273105
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,682 18,687
47,682 18,687
CURRENT ASSETS
Stocks 5 58,206 42,753
Debtors 6 354,071 297,308
Cash at bank and in hand 17,056 5,880
429,333 345,941
Creditors: Amounts Falling Due Within One Year 7 (448,887 ) (360,449 )
NET CURRENT ASSETS (LIABILITIES) (19,554 ) (14,508 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,128 4,179
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,537 ) (6,072 )
NET ASSETS/(LIABILITIES) 18,591 (1,893 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 18,491 (1,993 )
SHAREHOLDERS' FUNDS 18,591 (1,893)
Page 1
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For the year ending 31 December 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
Michele Smith
Director
22/09/2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Quadtronics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05273105 . The registered office is Unit A Linsford Business Park, Linsford Lane, Mytchett, Camberley, Surrey, GU16 6DL.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. 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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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2.7. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.8. 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.
2.9. Pensions
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due
2.10. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
2.11. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is not recognised in the period in which the employee’s services are received as it considered immaterial.
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2.12. Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases of £30,375 (2021 : £54,675)
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2021: 10)
7 10
4. Tangible Assets
Intangible Asset Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2022 11,386 13,138 28,106 12,714
Additions - - 36,000 -
Disposals - - (23,589 ) -
Transfers - - - 6,561
As at 31 December 2022 11,386 13,138 40,517 19,275
Depreciation
As at 1 January 2022 8,123 9,314 25,227 9,583
Provided during the period 816 956 9,064 1,328
Disposals - - (20,965 ) -
Transfers - - - 4,102
As at 31 December 2022 8,939 10,270 13,326 15,013
Net Book Value
As at 31 December 2022 2,447 2,868 27,191 4,262
As at 1 January 2022 3,263 3,824 2,879 3,131
Computer Equipment Total
£ £
Cost
As at 1 January 2022 19,275 84,619
Additions 11,501 47,501
Disposals (154 ) (23,743 )
Transfers (6,561 ) -
As at 31 December 2022 24,061 108,377
Depreciation
As at 1 January 2022 13,685 65,932
Provided during the period 3,647 15,811
Disposals (83 ) (21,048 )
Transfers (4,102 ) -
As at 31 December 2022 13,147 60,695
Net Book Value
As at 31 December 2022 10,914 47,682
As at 1 January 2022 5,590 18,687
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5. Stocks
2022 2021
£ £
Stock - finished goods 58,206 42,753
58,206 42,753
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 244,079 167,231
Prepayments and accrued income 600 358
Other debtors 21,619 21,292
Corporation Tax Debtor - 4,015
Directors' loan accounts 86,664 103,303
352,962 296,199
Due after more than one year
Property Deposit 1,109 1,109
1,109 1,109
354,071 297,308
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 268,878 222,158
Bank loans and overdrafts 141,736 6,601
Corporation tax 2,716 4,011
Other taxes and social security 10,083 40,422
VAT 15,205 14,135
Net wages - 21,085
Credit Card Control 1,513 1,371
Pension Control 1,062 6,535
Sundry creditors 5,100 41,241
Accruals and deferred income 2,594 2,890
448,887 360,449
8. Secured Creditors
Of the creditors the following amounts are secured by way of a fixed and floating charge over the assets of the company.  .
2022 2021
£ £
Bank loans and overdrafts 141,735 4,793
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9. Share Capital
2022 2021
Allotted, called up and fully paid £ £
80 Ordinary Shares of £ 1.000 each 80 80
20 Ordinary A shares of £ 1.000 each 20 20
100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Michele Smith (103,302 ) (90,125 ) 106,763 - (86,664 )
The above loan is unsecured, interest is charged at commerical rates and repayable on demand.
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