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frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 05874751
Quartic Training Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Polar Accounting Solutions Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05874751
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 97,679 128,823
Tangible Assets 5 10,241 -
107,920 128,823
CURRENT ASSETS
Debtors 6 24,498 42,937
Cash at bank and in hand 25,121 45,642
49,619 88,579
Creditors: Amounts Falling Due Within One Year 7 (31,074 ) (37,479 )
NET CURRENT ASSETS (LIABILITIES) 18,545 51,100
TOTAL ASSETS LESS CURRENT LIABILITIES 126,465 179,923
NET ASSETS 126,465 179,923
CAPITAL AND RESERVES
Called up share capital 8 27,500 27,500
Other reserves 252 252
Profit and Loss Account 98,713 152,171
SHAREHOLDERS' FUNDS 126,465 179,923
Page 1
Page 2
For the year ending 30 June 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
Mr Nicholas Blain
Director
16/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Quartic Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05874751 . The registered office is 25 Grove Avenue, London, N3 1QS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting
Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the
Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure
requirements of section 1A of FRS 102 have been applied other than where additional disclosure is
required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
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 recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets comprise study materials used to provide educational services. Such assets are defined as having finite useful lives and the costs are amortised on a straight line basis over their estimated useful lives of 5 years. Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Study materials - 5 years straight line
2.5. 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 3 years
Computer Equipment 3 years
Page 3
Page 4
2.6. 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 assets
Basic financial assets, including trade and other receivable and, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset?s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled; or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party; or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other payables, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

2.7. Employee Benefits
Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Pensions
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

Share based payments
The company provides share-based payment arrangements to certain employees.

Equity-settled arrangements are measured at fair value (excluding the effect of non-market based vesting conditions) at the date of the grant. The fair value is expensed on a straight-line basis over the vesting period. The amount recognised as an expense is adjusted to reflect the actual number of shares or options that will vest.

3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 5 (2022: 5)
5 5
Page 4
Page 5
4. Intangible Assets
Other
£
Cost
As at 1 July 2022 266,883
Additions 24,702
Disposals (61,994 )
As at 30 June 2023 229,591
Amortisation
As at 1 July 2022 138,060
Provided during the period 55,846
Disposals (61,994 )
As at 30 June 2023 131,912
Net Book Value
As at 30 June 2023 97,679
As at 1 July 2022 128,823
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 - - -
Additions 8,320 2,583 10,903
As at 30 June 2023 8,320 2,583 10,903
Depreciation
As at 1 July 2022 - - -
Provided during the period - 662 662
As at 30 June 2023 - 662 662
Net Book Value
As at 30 June 2023 8,320 1,921 10,241
As at 1 July 2022 - - -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 624 1,558
Prepayments and accrued income 23,874 41,379
24,498 42,937
Page 5
Page 6
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 2,488 2,471
Other taxes and social security 4,882 5,158
VAT 2,370 6,285
Accruals and deferred income 21,334 23,565
31,074 37,479
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 27,500 27,500
9. Share Based Payments
The company operates one share-based payment scheme for its employees, the EMI share option plan. 
Certain employees participate in this key-employee share option scheme which provides additional remuneration for those employees who are key to the operations of the group. The options are granted with an exercise price equalling the nominal value of the shares, are exercisable annually after two years from the date of grant and expire ten years after the date of grant. Employees are not entitled to dividends until the shares are exercised. Vesting of the options is subject to continued employment within the group and meeting agreed revenue targets (non-market performance conditions). On exercise of the options by the employees, the company will issues shares.
The number of share options granted during the year was nil (2021: nil). The number of options outstanding at 30 June was 3,055 (2022: 3,055), with a weighted average option price of £1.00. The share options exercisable at 30 June 2023 was nil (2022: nil).
The group is unable to directly measure the fair value of employee services received. Instead the fair value of the share options granted during the year is determined using the Black-Scholes model. The model is internationally recognised as being appropriate to value employee share schemes similar to the EMI share option plan. 
The total charge for the year was £nil (30 June 2022: £(252)).
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