REGISTERED NUMBER: 11194384 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 31 March 2025

for

QCS Techniques Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S T Middleton

H M R Claydon

M J Bailey

REGISTERED OFFICE:

87 Haltwhistle Road

South Woodham Ferrers

Chelmsford

Essex

CM3 5ZA

REGISTERED NUMBER:

11194384 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Intangible assets

4

183,823

132,950

Tangible assets

5

64,263

85,453

Investments

6

480

-

248,566

218,403

CURRENT ASSETS

Debtors

7

42,570

76,417

Cash at bank

18,153

19,820

60,723

96,237

CREDITORS

Amounts falling due within one year

8

81,686

87,244

NET CURRENT (LIABILITIES)/ASSETS

(20,963

)

8,993

TOTAL ASSETS LESS CURRENT LIABILITIES

227,603

227,396

CREDITORS

Amounts falling due after more than one year

9

(24,199

)

(48,504

)

PROVISIONS FOR LIABILITIES

(62,022

)

(54,601

)

NET ASSETS

141,382

124,291

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

141,282

124,191

SHAREHOLDERS' FUNDS

141,382

124,291

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

S T Middleton - Director

H M R Claydon - Director

M J Bailey - Director

1.	STATUTORY INFORMATION

QCS Techniques 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.

The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the company's forecasts and projections, the members have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery etc

-

25% on reducing balance

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Provision for liabilities

Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Dividends

Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2024

143,656

Additions

69,513

At 31 March 2025

213,169

AMORTISATION

At 1 March 2024

10,706

Charge for period

18,640

At 31 March 2025

29,346

NET BOOK VALUE

At 31 March 2025

183,823

At 29 February 2024

132,950

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 31 March 2025

164,954

DEPRECIATION

At 1 March 2024

79,500

Charge for period

21,191

At 31 March 2025

100,691

NET BOOK VALUE

At 31 March 2025

64,263

At 29 February 2024

85,454

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

Plant and

machinery

etc

£

COST

At 1 March 2024

and 31 March 2025

151,130

DEPRECIATION

At 1 March 2024

75,082

Charge for period

19,012

At 31 March 2025

94,094

NET BOOK VALUE

At 31 March 2025

57,036

At 29 February 2024

76,048

6.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

29.2.24

£

£

Capital introduced

480

-

Fixed Asset Investments (neither listed nor unlisted) represents the company's capital account balance in a Limited Liability Partnership.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

£

£

Trade debtors

12,327

23,185

Other debtors

30,243

53,232

42,570

76,417

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

29.2.24

£

£

Hire purchase contracts

22,402

22,402

Trade creditors

3,045

28,253

Taxation and social security

52,466

3,507

Other creditors

3,773

33,082

81,686

87,244

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

29.2.24

£

£

Hire purchase contracts

24,199

48,504

10.	RELATED PARTY DISCLOSURES