Acorah Software Products - Accounts Production 16.4.675 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10439979 Mr Ian Charles Thomson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10439979 2024-03-31 10439979 2025-03-31 10439979 2024-04-01 2025-03-31 10439979 frs-core:CurrentFinancialInstruments 2025-03-31 10439979 frs-core:CapitalRedemptionReserve 2025-03-31 10439979 frs-core:ShareCapital 2025-03-31 10439979 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10439979 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10439979 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10439979 frs-bus:SmallEntities 2024-04-01 2025-03-31 10439979 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10439979 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10439979 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 10439979 frs-bus:OrdinaryShareClass3 2025-03-31 10439979 frs-bus:OrdinaryShareClass5 2024-04-01 2025-03-31 10439979 frs-bus:OrdinaryShareClass5 2025-03-31 10439979 frs-core:UnlistedNon-exchangeTraded 2025-03-31 10439979 frs-core:UnlistedNon-exchangeTraded 2024-03-31 10439979 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 10439979 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 10439979 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 10439979 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10439979 frs-bus:Director1 2024-04-01 2025-03-31 10439979 frs-countries:EnglandWales 2024-04-01 2025-03-31 10439979 2023-03-31 10439979 2024-03-31 10439979 2023-04-01 2024-03-31 10439979 frs-core:CurrentFinancialInstruments 2024-03-31 10439979 frs-core:CapitalRedemptionReserve 2024-03-31 10439979 frs-core:ShareCapital 2024-03-31 10439979 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10439979 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 10439979 frs-bus:OrdinaryShareClass5 2023-04-01 2024-03-31
Registered number: 10439979
Q&T Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hanley & Co
Top Floor Unit M4
Middle of the Mill
Staveley Mill Yard, Staveley
Cumbria
LA8 9LR
Q&T Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Q&T Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10439979

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 316,595 |  | 316,595
|  |  | 316,595 |  | 316,595
CURRENT ASSETS
Debtors | 5 | 33 |  | 20 |
Cash at bank and in hand |  | 1,796 |  | 1,796 |
|  | 1,829 |  | 1,816 |
Creditors: Amounts Falling Due Within One Year | 6 | (320,548 ) |  | (319,730 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (318,719 ) |  | (317,914 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,124 ) |  | (1,319 )
NET LIABILITIES |  |  | (2,124 ) |  | (1,319 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 9 |  | 9
Capital redemption reserve |  |  | 11 |  | 11
Profit and Loss Account |  |  | (2,144 ) |  | (1,339 )
SHAREHOLDERS' FUNDS |  |  | (2,124) |  | (1,319)

Page 1
Page 2
Q&T Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 2025 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 director acknowledges his 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 Ian Charles Thomson Director
12/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Q&T Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Q&T Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10439979 . The registered office is Office 10, The Watermark, 9-15 Ribbleton Lane, Preston, PR1 5EZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
After the year end the subsidiary Pacific European Timber Agency Ltd, being the shares held in Investments with a liability due to the subsidiary at the year end, went into liquidation with any distributions from yet to be confirmed.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 316,595
As at 31 March 2025 | 316,595
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 316,595
As at 1 April 2024 | 316,595

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Corporation tax recoverable assets | 24 |  | -
Called up share capital not paid | 9 |  | 20
| 33 |  | 20

Page 3
Page 4
Q&T Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 473 |  | 495
Amounts owed to subsidiaries | 320,075 |  | 319,235
| 320,548 |  | 319,730

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up but not fully paid | £ |  | £
810 Ordinary B shares of £ 0.01 each | 8 |  | 8
90 Ordinary D shares of £ 0.01 each | 1 |  | 1
| 9 |  | 9

8. Related Party Transactions
Entities over which the entity has contol, joint control or significant influenceSubsidiaryAt the year end £320,074 (2024 - £319,235) was due to the subsidiary company, Pacific European Timber Agency Ltd.

Entities over which the entity has contol, joint control or significant influence

Subsidiary

At the year end £320,074 (2024 - £319,235) was due to the subsidiary company, Pacific European Timber Agency Ltd.

Page 4