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2021-03-31 04614260 dpl-frs:Item4 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 04614260 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 04614260 dpl-frs:Item5 2021-04-01 2022-03-31 04614260 dpl-frs:Item5 2021-03-31 04614260 dpl-frs:Item5 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 04614260 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 04614260 dpl-frs:Item6 2021-04-01 2022-03-31 04614260 dpl-frs:Item6 2021-03-31 04614260 dpl-frs:Item6 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 04614260 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 04614260 dpl-frs:Item7 2021-04-01 2022-03-31 04614260 dpl-frs:Item7 2021-03-31 04614260 dpl-frs:Item7 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04614260 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04614260 dpl-frs:Item8 2021-04-01 2022-03-31 04614260 dpl-frs:Item8 2021-03-31 04614260 dpl-frs:Item8 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 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04614260 dpl-frs:Item11 2021-03-31 04614260 dpl-frs:Item11 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 04614260 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04614260 dpl-frs:Item12 2021-04-01 2022-03-31 04614260 dpl-frs:Item12 2021-03-31 04614260 dpl-frs:Item12 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04614260 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04614260 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04614260 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04614260 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04614260 1 2021-04-01 2022-03-31 04614260 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04614260
Quantum Electronics (UK) Limited
Financial Statements
For The Year Ended 31 March 2023
Charles & Co.
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04614260
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,957 7,233
5,957 7,233
CURRENT ASSETS
Stocks 5 142,120 178,222
Debtors 6 - 6,800
Cash at bank and in hand 2,925 2,964
145,045 187,986
Creditors: Amounts Falling Due Within One Year 7 (170,790 ) (206,822 )
NET CURRENT ASSETS (LIABILITIES) (25,745 ) (18,836 )
TOTAL ASSETS LESS CURRENT LIABILITIES (19,788 ) (11,603 )
Creditors: Amounts Falling Due After More Than One Year 8 (24,423 ) (23,770 )
NET LIABILITIES (44,211 ) (35,373 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (44,213 ) (35,375 )
SHAREHOLDERS' FUNDS (44,211) (35,373)
Page 1
Page 2
For the year ending 31 March 2023 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
Mrs Lenna Katsouris
Director
23/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Quantum Electronics (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04614260 . The registered office is 3 Princes Drive, Colwyn Bay, LL29 8LA.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.

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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was  2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 15,083 30,302 45,385
As at 31 March 2023 15,083 30,302 45,385
Depreciation
As at 1 April 2022 7,850 30,302 38,152
Provided during the period 1,276 - 1,276
As at 31 March 2023 9,126 30,302 39,428
Net Book Value
As at 31 March 2023 5,957 - 5,957
As at 1 April 2022 7,233 - 7,233
5. Stocks
2023 2022
£ £
Finished goods 142,120 178,222
142,120 178,222
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 6,800
- 6,800
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,894 49,945
Bank loans and overdrafts 8,846 22,159
VAT 342 491
Accruals and deferred income 600 600
Directors' loan accounts 158,108 133,627
170,790 206,822
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,423 23,770
24,423 23,770
Page 4
Page 5
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 5