REGISTERED NUMBER: 05079754 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Quantum Electrical And Design Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

24,263

38,181

CURRENT ASSETS

Stocks

2,250

2,000

Debtors

5

127,656

337,241

Cash at bank

142,129

116,036

272,035

455,277

CREDITORS

Amounts falling due within one year

6

121,065

278,944

NET CURRENT ASSETS

150,970

176,333

TOTAL ASSETS LESS CURRENT LIABILITIES

175,233

214,514

CREDITORS

Amounts falling due after more than one year

7

(30,513

)

(39,510

)

PROVISIONS FOR LIABILITIES

(3,829

)

(7,166

)

NET ASSETS

140,891

167,838

CAPITAL AND RESERVES

Called up share capital

90

90

Capital redemption reserve

30

30

Retained earnings

140,771

167,718

SHAREHOLDERS' FUNDS

140,891

167,838

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by:

Mr I J Reade - Director

Mr J G Mcgrath - Director

1.	STATUTORY INFORMATION

Quantum Electrical And Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05079754

Registered office:

Unit 3 Ford Green Business Park

Ford Green

Stoke On Trent

Staffordshire

ST6 1NG

The presentation currency of the financial statements is the Pound Sterling (£).

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, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 Profit and Loss Account, 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

106,372

15,102

121,474

DEPRECIATION

At 1 April 2024

72,377

10,916

83,293

Charge for year

11,718

2,200

13,918

At 31 March 2025

84,095

13,116

97,211

NET BOOK VALUE

At 31 March 2025

22,277

1,986

24,263

At 31 March 2024

33,995

4,186

38,181

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

27,276

DEPRECIATION

At 1 April 2024

6,819

Charge for year

6,819

At 31 March 2025

13,638

NET BOOK VALUE

At 31 March 2025

13,638

At 31 March 2024

20,457

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

51,301

336,682

Amounts owed by group undertakings

65,000

-

Other debtors

11,355

559

127,656

337,241

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,102

5,102

Hire purchase contracts

4,800

4,800

Trade creditors

39,786

142,594

Taxation and social security

61,652

115,943

Other creditors

9,725

10,505

121,065

278,944

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

21,684

26,786

Hire purchase contracts

8,829

12,724

30,513

39,510

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,276

6,378

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

13,629

17,524

The hire purchase liabilities are secured on the assets they are related to.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Qcompanies Limited.