REGISTERED NUMBER: 10777777 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

QUINN CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Quinn

REGISTERED OFFICE:

Charter House

161 Newhall Street

Birmingham

West Midlands

B3 1SW

REGISTERED NUMBER:

10777777 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

161 Newhall Street

Birmingham

B3 1SW

CURRENT ASSETS

Investments

4

8,113,807

8,095,465

Cash at bank

91,947

382,556

8,205,754

8,478,021

CREDITORS

Amounts falling due within one year

5

1,093,297

1,766,514

NET CURRENT ASSETS

7,112,457

6,711,507

TOTAL ASSETS LESS CURRENT LIABILITIES

7,112,457

6,711,507

PROVISIONS FOR LIABILITIES

934,881

854,977

NET ASSETS

6,177,576

5,856,530

CAPITAL AND RESERVES

Called up share capital

14,002

14,002

Share premium

3,430,000

3,430,000

Fair value reserve

6

2,692,940

2,453,229

Retained earnings

40,634

(40,701

)

6,177,576

5,856,530

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 December 2025 and were signed by:

M Quinn - Director

1.	STATUTORY INFORMATION

Quinn Capital 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.

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.

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.

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.

Investments

All listed investments are shown at fair value, being the market value at the balance sheet date. Gains and losses in fair value during the year are taken to the profit and loss account in the year of valuation.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss.

For financial assets carried at amortised costs, the amount of an impairment is the difference between the asset's carrying amount and the present value of estimated future cash flows, discounted at the financial asset's original effective interest rate.

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at the reporting date.

Where indicators exist for the decrease in impairment loss, and the decrease can be related objectively to an event occuring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment been recognised.

3.	EMPLOYEES AND DIRECTORS

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

4.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

8,113,807

8,095,465

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

1,093,297

1,766,514

6.

RESERVES

Fair

value

reserve

£

At 1 June 2024

2,453,229

Revaluation

319,614

Deferred tax on fair value

(79,903

)

At 31 May 2025

2,692,940