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REGISTERED NUMBER: 06635160 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

FOR

A Q S GROUP LIMITED

A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Q S GROUP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2022







DIRECTORS: N J Chatburn
S A Murphy





SECRETARY: WNJ Secretaries Limited





REGISTERED OFFICE: Chandler House
7 Ferry Road Office Park
Riversway
Preston
Lancashire
PR2 2YH





REGISTERED NUMBER: 06635160 (England and Wales)






A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)

BALANCE SHEET
30 NOVEMBER 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,038 1,544
Investments 6 9,187 9,187
10,225 10,731

CURRENT ASSETS
Stocks 15,000 15,000
Debtors 7 834,847 1,146,999
Cash at bank 3,031 14,477
852,878 1,176,476
CREDITORS
Amounts falling due within one year 8 821,792 862,870
NET CURRENT ASSETS 31,086 313,606
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,311

324,337

CREDITORS
Amounts falling due after more than one
year

9

77,489

96,875
NET (LIABILITIES)/ASSETS (36,178 ) 227,462

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (36,278 ) 227,362
SHAREHOLDERS' FUNDS (36,178 ) 227,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)

BALANCE SHEET - continued
30 NOVEMBER 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2023 and were signed on its behalf by:





N J Chatburn - Director


A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2022

1. STATUTORY INFORMATION

A Q S Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings -25% on cost
Plant and machinery -25% reducing balance

Investments in associates
Investments in associate undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2022

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2021 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2021
and 30 November 2022 27,620
AMORTISATION
At 1 December 2021
and 30 November 2022 27,620
NET BOOK VALUE
At 30 November 2022 -
At 30 November 2021 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 December 2021
and 30 November 2022 2,603 2,505 5,108
DEPRECIATION
At 1 December 2021 1,373 2,191 3,564
Charge for year 308 198 506
At 30 November 2022 1,681 2,389 4,070
NET BOOK VALUE
At 30 November 2022 922 116 1,038
At 30 November 2021 1,230 314 1,544

A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2022

6. FIXED ASSET INVESTMENTS
Interest
in Other
associate investments Totals
£    £    £   
COST
At 1 December 2021
and 30 November 2022 50 9,137 9,187
NET BOOK VALUE
At 30 November 2022 50 9,137 9,187
At 30 November 2021 50 9,137 9,187

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 309,313 232,343
Other debtors 525,534 914,656
834,847 1,146,999

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 30,000 37,500
Trade creditors 414,049 475,805
Taxation and social security 361,438 333,572
Other creditors 16,305 15,993
821,792 862,870

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2022 2021
£    £   
Bank loans 77,489 96,875

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2022 and 30 November 2021:

2022 2021
£    £   
N J Chatburn
Balance outstanding at start of year 236,363 212,444
Amounts advanced - 23,919
Amounts repaid (195,270 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 41,093 236,363

A Q S GROUP LIMITED (REGISTERED NUMBER: 06635160)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2022

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

S A Murphy
Balance outstanding at start of year - -
Amounts advanced 1,559 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,559 -

11. RELATED PARTY DISCLOSURES

During the year total dividends of £189,604 were paid to the Mr N J Chatburn a director of the company.

During the year the company has traded with a number of parties that are under common control. These are as follows:

Vi-Spa Experience Rooms Limited

The company made purchases From Vi-Spa Experience Rooms Limited to the value of £52,317 (2021:£3,980). As at 30 November 2022 the company owed Vi Spa Experience Rooms Limited £365,942 (2021 : £368,011).

12. ULTIMATE CONTROLLING PARTY

The company is under the control of its shareholder director.