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Registered number: 15440154
Quantum Estates Investments Limited
Financial Statements
For the Period 24 January 2024 to 23 July 2025
AM Taxation Limited
Church View Barn
Beech Tree Court
Whitchurch
Buckinghamshire
HP22 4JR
Quantum Estates Investments Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Quantum Estates Investments Limited
Accountant's Report
For the Period 24 January 2024 to 23 July 2025
Accountant's Report
In accordance with the engagement letter dated 07 February 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at period ended 23 July 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

19th September 2025

AM Taxation Limited
Church View Barn
Beech Tree Court
Whitchurch
Buckinghamshire
HP22 4JR
Page 1
Page 2
Quantum Estates Investments Limited
Balance Sheet
As At 23 July 2025
Balance Sheet
Registered number: 15440154

| 23 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 284
Investment Properties | 5 |  | 190,000
|  |  | 190,284
CURRENT ASSETS
Cash at bank and in hand |  | 707 |
|  | 707 |
Creditors: Amounts Falling Due Within One Year | 6 | (11,360 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,653 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 179,631
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (139,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (8,028 )
NET ASSETS |  |  | 32,603
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10
Revaluation reserve |  |  | 41,967
Profit and Loss Account |  |  | (9,374 )
SHAREHOLDERS' FUNDS |  |  | 32,603

Page 2
Page 3
Quantum Estates Investments Limited
Balance Sheet (continued)
As At 23 July 2025
For the period ending 23 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 R Thakrar Director
18th September 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Quantum Estates Investments Limited
Notes to the Financial Statements
For the Period 24 January 2024 to 23 July 2025
Notes to the Financial Statements
1. General Information
Quantum Estates Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15440154 . The registered office is 37 Southfield Road, Princes Risborough, Buckinghamshire, HP27 0JD.
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. Turnover
Turnover is rent receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on a straight line basis

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 4
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Quantum Estates Investments Limited
Notes to the Financial Statements (continued)
For the Period 24 January 2024 to 23 July 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 24 January 2024 | -
Additions | 359
As at 23 July 2025 | 359
Depreciation
As at 24 January 2024 | -
Provided during the period | 75
As at 23 July 2025 | 75
Net Book Value
As at 23 July 2025 | 284
As at 24 January 2024 | -

5. Investment Property

| 23 July 2025
--- | ---
| £
Fair Value
As at 24 January 2024 | -
Additions | 148,033
Revaluations | 41,967
As at 23 July 2025 | 190,000

6. Creditors: Amounts Falling Due Within One Year

| 23 July 2025
--- | ---
| £
Other creditors | 11,360

7. Creditors: Amounts Falling Due After More Than One Year

| 23 July 2025
--- | ---
| £
Mortgage | 139,000

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 23 July 2025
--- | ---
| £
Other timing differences | 8,028

9. Share Capital

| 23 July 2025
--- | ---
| £
Allotted, Called up and fully paid | 10

Page 5