Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-312024-05-31No description of principal activitytrue2023-06-0122falsetruefalse 04211634 2023-06-01 2024-05-31 04211634 2022-06-01 2023-05-31 04211634 2024-05-31 04211634 2023-05-31 04211634 c:Director1 2023-06-01 2024-05-31 04211634 d:PlantMachinery 2023-06-01 2024-05-31 04211634 d:PlantMachinery 2024-05-31 04211634 d:PlantMachinery 2023-05-31 04211634 d:MotorVehicles 2023-06-01 2024-05-31 04211634 d:MotorVehicles 2024-05-31 04211634 d:MotorVehicles 2023-05-31 04211634 d:OfficeEquipment 2023-06-01 2024-05-31 04211634 d:OfficeEquipment 2024-05-31 04211634 d:OfficeEquipment 2023-05-31 04211634 d:CurrentFinancialInstruments 2024-05-31 04211634 d:CurrentFinancialInstruments 2023-05-31 04211634 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 04211634 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 04211634 d:ShareCapital 2024-05-31 04211634 d:ShareCapital 2023-05-31 04211634 d:RetainedEarningsAccumulatedLosses 2024-05-31 04211634 d:RetainedEarningsAccumulatedLosses 2023-05-31 04211634 c:OrdinaryShareClass1 2023-06-01 2024-05-31 04211634 c:OrdinaryShareClass1 2024-05-31 04211634 c:OrdinaryShareClass1 2023-05-31 04211634 c:OrdinaryShareClass2 2023-06-01 2024-05-31 04211634 c:OrdinaryShareClass2 2024-05-31 04211634 c:OrdinaryShareClass2 2023-05-31 04211634 c:EntityNoLongerTradingButTradedInPast 2023-06-01 2024-05-31 04211634 c:FRS102 2023-06-01 2024-05-31 04211634 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 04211634 c:FullAccounts 2023-06-01 2024-05-31 04211634 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 04211634 e:PoundSterling 2023-06-01 2024-05-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04211634









G.Q.M. LTD.







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

 
G.Q.M. LTD.
REGISTERED NUMBER: 04211634

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 3 
2,214
2,214

Current assets
  

Debtors: amounts falling due within one year
 4 
83,720
83,720

Creditors: amounts falling due within one year
 5 
(82,284)
(82,284)

Net current assets
  
 
 
1,436
 
 
1,436

Net assets
  
3,650
3,650


Capital and reserves
  

Called up share capital 
 6 
25
25

Profit and loss account
  
3,625
3,625

  
3,650
3,650


For the year ended 31 May 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 February 2025.




P J Ovenden
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
G.Q.M. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.


General information

G.Q.M. Ltd ("the Company") is a private company limited by shares, incorporated in England and Wales. The address of its registered office is 136 Milton Road, Clapham, Bedford, England, MK41 6AR.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

 
2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following annual bases:

Plant and machinery
-
25%
Motor vehicles
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
G.Q.M. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

3.


Tangible fixed assets





Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£



Cost


At 1 June 2023
11,080
26,885
3,142
41,107



At 31 May 2024

11,080
26,885
3,142
41,107



Depreciation


At 1 June 2023
10,501
26,139
2,253
38,893



At 31 May 2024

10,501
26,139
2,253
38,893



Net book value



At 31 May 2024
579
746
889
2,214



At 31 May 2023
579
746
889
2,214


4.


Debtors

2024
2023
£
£


Other debtors
83,470
83,470

Prepayments and accrued income
250
250

83,720
83,720


Page 3

 
G.Q.M. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
12,479
12,479

Bank loans
34,200
34,200

Trade creditors
2,028
2,028

Corporation tax
32,402
32,402

Other creditors
1,175
1,175

82,284
82,284



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



15 (2023 - 15) Ordinary A shares shares of £1.00 each
15
15
10 (2023 - 10) Ordinary B shares shares of £1.00 each
10
10

25

25

All shares rank pari-passu in all respects.


Page 4