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REGISTERED NUMBER: 06791545 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

QDM LIMITED

| QDM LIMITED (REGISTERED NUMBER: 06791545) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 7 |

| QDM LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2025

| DIRECTOR: | Ms C Quinn

| REGISTERED OFFICE: | Avebury House

| St Peter Street

| Winchester

| Hampshire

| SO23 8BN

| REGISTERED NUMBER: | 06791545 (England and Wales)

| ACCOUNTANTS: | Rothmans LLP

| Avebury House

| St Peter Street

| Winchester

| Hampshire

| SO23 8BN

| QDM LIMITED (REGISTERED NUMBER: 06791545) |

BALANCE SHEET

31 JANUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,655 |  | 1,453 |  |

CURRENT ASSETS

Debtors | 5 | 1,565 |  | 1,702 |  |

Cash at bank and in hand | 20,431 |  | 15,166 |  |

21,996 |  | 16,868 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,602 |  | 3,794 |  |

NET CURRENT ASSETS | 17,394 |  | 13,074 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,049 |  | 14,527 |  |

PROVISIONS FOR LIABILITIES | 505 |  | 276 |  |

NET ASSETS | 19,544 |  | 14,251 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 19,444 |  | 14,151 |  |

19,544 |  | 14,251 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| QDM LIMITED (REGISTERED NUMBER: 06791545) |

BALANCE SHEET - continued

31 JANUARY 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2025 and were signed by:

Ms C Quinn - Director

| QDM LIMITED (REGISTERED NUMBER: 06791545) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

1. | STATUTORY INFORMATION

| QDM 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 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 rendering of services.

| 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 basis:

| Fixtures and Fittings etc - 25% straight line

| 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 the Income Statement.

| Financial instruments

| Short term debtors and creditors are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| QDM LIMITED (REGISTERED NUMBER: 06791545) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 February 2024 | 4,494 |  |

| Additions | 2,147 |  |

| Disposals | (1,124 | ) |

| At 31 January 2025 | 5,517 |  |

| DEPRECIATION

| At 1 February 2024 | 3,041 |  |

| Charge for year | 945 |  |

| Eliminated on disposal | (1,124 | ) |

| At 31 January 2025 | 2,862 |  |

| NET BOOK VALUE

| At 31 January 2025 | 2,655 |  |

| At 31 January 2024 | 1,453 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 360 |  | 830 |  |

| Other debtors | 1,205 |  | 872 |  |

1,565 |  | 1,702 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 1,131 |  | 956 |  |

| Other creditors | 3,471 |  | 2,838 |  |

4,602 |  | 3,794 |  |

| QDM LIMITED (REGISTERED NUMBER: 06791545) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2025

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | - |  | 2,275 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 | 2024 |

£ | £ |

| Ms C Quinn

| Balance outstanding at start of year | (1,249 | ) | (252 | ) |

| Amounts advanced | 96 |  | 1,060 |  |

| Amounts repaid | (682 | ) | (2,057 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (1,835 | ) | (1,249 | ) |

| Loans to the company are interest free and repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

QDM LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of QDM Limited for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of QDM Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of QDM Limited and state those matters that we have agreed to state to the director of QDM Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than QDM Limited and its director for our work or for this report.

It is your duty to ensure that QDM Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of QDM Limited. You consider that QDM Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of QDM Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Avebury House

St Peter Street

Winchester

Hampshire

SO23 8BN

15 September 2025