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REGISTERED NUMBER: 04001926 (England and Wales)















CQS (CERTIFIED QUALITY SYSTEMS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CQS (CERTIFIED QUALITY SYSTEMS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: J V R Beaumont
Mrs A T Beaumont





REGISTERED OFFICE: Britannia House
Britannia Way
Enigma Park
Malvern
Worcestershire
WR14 1GZ





REGISTERED NUMBER: 04001926 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 164,900 167,786
164,900 167,786

CURRENT ASSETS
Stocks 2,608 2,954
Debtors 6 909,844 945,980
Cash at bank and in hand 880,715 777,505
1,793,167 1,726,439
CREDITORS
Amounts falling due within one year 7 470,785 455,690
NET CURRENT ASSETS 1,322,382 1,270,749
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,487,282

1,438,535

PROVISIONS FOR LIABILITIES 8 2,710 3,120
NET ASSETS 1,484,572 1,435,415

CAPITAL AND RESERVES
Called up share capital 42,000 42,000
Retained earnings 1,442,572 1,393,415
SHAREHOLDERS' FUNDS 1,484,572 1,435,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 Statement of Income and Retained Earnings has not been delivered.

CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

BALANCE SHEET - continued
30 SEPTEMBER 2024



The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





J V R Beaumont - Director


CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

CQS (Certified Quality Systems) 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 represents net invoiced services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Intangible fixed assets
Intangible assets relate to the cost of a license purchased in the year 2003. The asset will be amortised once the company is operating under the license over a period of 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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 Statement of Income and Retained Earnings, 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.


CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

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.

Employee benefit trusts (ebts)
Trusts have been established for the benefit of Company employees and certain of their dependants. Monies held in these trusts are held by independent trustees and managed at their discretion.

Where the company retains future economic benefit from, and has de facto control of the assets and liabilities of the trust, they are accounted for as assets and liabilities of the company until the earlier of the date that an allocation of trust funds to employees in respect of past services is declared and the date that assets of the trust vest in identified individuals.

Where monies held in a trust are determined by the company on the basis of employees’ past services to the business and the company can obtain no future economic benefit from those monies, such monies, whether in the trust or accrued for by the company are charged to the profit and loss account in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 23 ) .

4. INTANGIBLE FIXED ASSETS
Patents
and
licences
£   
COST
At 1 October 2023
and 30 September 2024 2,500
AMORTISATION
At 1 October 2023
and 30 September 2024 2,500
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. TANGIBLE FIXED ASSETS
Improvements Fixtures
Freehold to and
property property fittings
£    £    £   
COST
At 1 October 2023 139,574 131,104 57,515
Additions - - -
Disposals - - -
At 30 September 2024 139,574 131,104 57,515
DEPRECIATION
At 1 October 2023 - 118,491 51,757
Charge for year - 1,892 873
Eliminated on disposal - - -
At 30 September 2024 - 120,383 52,630
NET BOOK VALUE
At 30 September 2024 139,574 10,721 4,885
At 30 September 2023 139,574 12,613 5,758

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2023 3,542 185,045 516,780
Additions 2,995 4,343 7,338
Disposals (3,542 ) (5,319 ) (8,861 )
At 30 September 2024 2,995 184,069 515,257
DEPRECIATION
At 1 October 2023 1,549 177,197 348,994
Charge for year 749 4,281 7,795
Eliminated on disposal (1,549 ) (4,883 ) (6,432 )
At 30 September 2024 749 176,595 350,357
NET BOOK VALUE
At 30 September 2024 2,246 7,474 164,900
At 30 September 2023 1,993 7,848 167,786

CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 128,554 136,245
Amounts owed by group undertakings 650,000 650,000
Other debtors 67,957 124,226
Tax 8,099 8,099
Prepayments and accrued income 55,234 27,410
909,844 945,980

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 25,806 29,030
Amounts owed to group undertakings 259,149 259,149
Taxation 30,207 -
Social security and other taxes 12,503 17,162
Value added tax 75,977 72,185
Other creditors 6,324 25,535
Directors' current accounts 51,342 43,686
Accrued expenses 9,477 8,943
470,785 455,690

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,710 3,120

Deferred
tax
£   
Balance at 1 October 2023 3,120
Credit to Statement of Income and Retained Earnings during year (410 )
Movement in year
Balance at 30 September 2024 2,710

9. RELATED PARTY DISCLOSURES

The company is under the control of Mr JVR Beaumont, the director.

At 30 September 2024 Mr JVR Beaumont was owed £47,342 (2023: £43,686) by the company.

At 30 September 2024 the company was owed £Nil (2023: £50,,000) from Niche Travel Limited, a company which Mr JVR Beaumont is 100% shareholder and director.

During the year the company did not receive any management fees from CQS Audits Limited, a company which is under common control.

CQS (CERTIFIED QUALITY SYSTEMS) LIMITED (REGISTERED NUMBER: 04001926)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


10. CONTROLLING PARTY

The company is controlled by the director Mr JVR Beaumont.