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Registration number: 03613866

CQA International Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2024

CQA International Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

CQA International Limited

Company Information

Directors | Darren Bland Peter Stevens Andrew David Hall

Company secretary | Peter Stevens

Registered office | The Keele Centre Three Mile Lane Keele Newcastle u Lyme Staffordshire ST5 5HH

Accountants | Mill House Accountancy Limited Chartered Accountants Unit 2, The Keele Centre Three Mile Lane Keele Newcastle-under-Lyme Staffordshire ST5 5HH

CQA International Limited

(Registration number: 03613866)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 5 | 27,980 | 36,705
Investments | 6 | 1,000 | 1,000
|  | 28,980 | 37,705
Current assets |  |  |
Stocks | 7 | 6,141 | 7,685
Debtors | 8 | 394,267 | 349,556
Cash at bank and in hand |  | 529,536 | 276,045
|  | 929,944 | 633,286
Creditors: Amounts falling due within one year | 9 | (394,442) | (241,741)
Net current assets |  | 535,502 | 391,545
Total assets less current liabilities |  | 564,482 | 429,250
Creditors: Amounts falling due after more than one year | 9 | (9,407) | (15,171)
Provisions for liabilities |  | (1,862) | (2,916)
Net assets |  | 553,213 | 411,163
Capital and reserves |  |  |
Called up share capital | 10 | 27 | 27
Capital redemption reserve |  | 3 | 3
Retained earnings |  | 553,183 | 411,133
Shareholders' funds |  | 553,213 | 411,163

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 September 2025 and signed on its behalf by:

CQA International Limited

(Registration number: 03613866)
Balance Sheet as at 31 December 2024

......................................... Darren Bland Director

CQA International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Keele Centre
Three Mile Lane
Keele
Newcastle u Lyme
Staffordshire
ST5 5HH
England

These financial statements were authorised for issue by the Board on 1 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

CQA International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

CQA International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2023 - 8).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2024 £ | 2023 £
Depreciation expense | 9,111 | 12,237

CQA International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2024 | 25,542 | 136,656 | 162,198
Additions | 708 | - | 708
Disposals | (13,442) | - | (13,442)
At 31 December 2024 | 12,808 | 136,656 | 149,464
Depreciation
At 1 January 2024 | 23,872 | 101,621 | 125,493
Charge for the year | 352 | 8,759 | 9,111
Eliminated on disposal | (13,120) | - | (13,120)
At 31 December 2024 | 11,104 | 110,380 | 121,484
Carrying amount
At 31 December 2024 | 1,704 | 26,276 | 27,980
At 31 December 2023 | 1,670 | 35,035 | 36,705

6 | Investments

| 2024 £ | 2023 £
Investments in subsidiaries | 1,000 | 1,000

Subsidiaries | £
Cost or valuation
At 1 January 2024 | 1,000
Provision
Carrying amount
At 31 December 2024 | 1,000
At 31 December 2023 | 1,000

7 | Stocks

| 2024 £ | 2023 £
Work in progress | 6,141 | 7,685

CQA International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

8 | Debtors

Current | Note | 2024 £ | 2023 £
Trade debtors |  | 357,638 | 327,957
Amounts owed by related parties | 13 | 8,282 | -
Prepayments |  | 6,946 | 13,056
Other debtors |  | 21,401 | 8,543
|  | 394,267 | 349,556

9 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings | 11 | 5,767 | 5,390
Trade creditors |  | 51,135 | 12,767
Taxation and social security |  | 143,382 | 77,386
Accruals and deferred income |  | 179,408 | 134,821
Other creditors |  | 14,750 | 11,377
|  | 394,442 | 241,741

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £5,767 ( 2023- £5,390).

Creditors: amounts falling due after more than one year

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings | 11 | 9,407 | 15,171

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £9,407 (2023- £15,171).

10 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary of £1 each | 27 | 27 | 27 | 27

CQA International Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

11 | Loans and borrowings

| 2024 £ | 2023 £
Non-current loans and borrowings
Hire purchase contracts | 9,407 | 15,171

| 2024 £ | 2023 £
Current loans and borrowings
HP and finance lease liability 1 (under 1yr) | 5,767 | 5,390

12 | Dividends

|  | 2024 |  | 2023
|  | £ |  | £
Interim dividend of £4,188.00 (2023 - £4,188.00) per ordinary share |  | 113,076 |  | 113,076

13 | Related party transactions

All transactions with Directors are conducted on an arms length commercial basis and therefore do not require disclosure.