REGISTERED NUMBER: 13954830 (England and Wales)

QUAN CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D M Gibbard-Jones

SECRETARY:

H J Holdaway

REGISTERED OFFICE:

18 Fawcett Street

Kensington

LONDON

SW10 9JD

REGISTERED NUMBER:

13954830 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

2,522

913

Investments

5

271,348

1,027,955

Investment property

6

897,292

-

1,171,162

1,028,868

CURRENT ASSETS

Debtors

7

45,182

145,938

Cash at bank

75,271

193,189

120,453

339,127

CREDITORS

Amounts falling due within one year

8

(44,651

)

(47,049

)

NET CURRENT ASSETS

75,802

292,078

TOTAL ASSETS LESS CURRENT LIABILITIES

1,246,964

1,320,946

PROVISIONS FOR LIABILITIES

(610

)

(12,050

)

NET ASSETS

1,246,354

1,308,896

CAPITAL AND RESERVES

Called up share capital

9

10

10

Revaluation reserve

-

13,971

Retained earnings

1,246,344

1,294,915

SHAREHOLDERS' FUNDS

1,246,354

1,308,896

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 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 December 2025 and were signed by:

D M Gibbard-Jones - Director

1.	STATUTORY INFORMATION

Quan Consulting Ltd 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 company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 as modified by the revaluation of certain assets.

There have been no material departures from Financial Standard 102 1A.

Turnover

Turnover represents rental income receivable during the year.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at rates calculated to write off fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer equipment 33% on cost

Investment property

The investment property is included at the fair value. Gains are recognised in the profit and loss statement. Deferred tax is provided on these gains at the rate expected to apply when the asset is sold.

Taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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

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.

Investments

Investments are included at fair value. Gains are recognised in the profit and loss statement. Deferred tax is

provided on these gains at the rate expected to apply when the asset is sold. Listed investments are valued at the current bid price at the balance sheet date.

Financial instruments

Basic financial instruments are recognised at amortised cost.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2024

1,361

Additions

2,854

At 31 March 2025

4,215

DEPRECIATION

At 1 April 2024

448

Charge for year

1,245

At 31 March 2025

1,693

NET BOOK VALUE

At 31 March 2025

2,522

At 31 March 2024

913

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

271,348

1,027,955

Additional information is as follows:

Listed

investments

£

COST OR VALUATION

At 1 April 2024

1,007,955

Additions

1,140,118

Disposals

(1,843,501

)

Revaluations

(33,224

)

At 31 March 2025

271,348

NET BOOK VALUE

At 31 March 2025

271,348

At 31 March 2024

1,007,955

Cost or valuation at 31 March 2025 is represented by:

Listed

investments

£

Valuation in 2025

271,348

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Paintings

20,000

20,000

Disposals

(20,000

)

-

-

20,000

6.	INVESTMENT PROPERTY

Total

£

COST

Additions

897,292

At 31 March 2025

897,292

NET BOOK VALUE

At 31 March 2025

897,292

The investment property was acquired during the period and the director considers that the fair value is equivalent to the cost at the period-end date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

135,114

Other debtors

1,234

-

Social security and other tax

1,675

-

Amounts due from related

parties

38,417

-

Director's current account

-

4,551

Prepayments and accrued income

3,856

6,273

45,182

145,938

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,976

8,938

Corporation tax

-

14,436

Social security and other taxes

-

1,144

VAT

-

19,758

Other creditors

-

257

Director's current account

22,759

-

Accruals and deferred income

18,916

2,516

44,651

47,049

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£0.10

10

10

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

D M Gibbard-Jones

Balance outstanding at start of year

4,551

13,874

Amounts advanced

57,355

109,498

Amounts repaid

(61,906

)

(118,821

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

4,551