Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-314false2024-01-01No description of principal activityfalse33falsefalse 08110266 2024-01-01 2024-12-31 08110266 2023-01-01 2023-12-31 08110266 2024-12-31 08110266 2023-12-31 08110266 2023-01-01 08110266 1 2024-01-01 2024-12-31 08110266 1 2023-01-01 2023-12-31 08110266 2 2024-01-01 2024-12-31 08110266 2 2023-01-01 2023-12-31 08110266 3 2024-01-01 2024-12-31 08110266 3 2023-01-01 2023-12-31 08110266 5 2024-01-01 2024-12-31 08110266 5 2023-01-01 2023-12-31 08110266 d:Director1 2024-01-01 2024-12-31 08110266 d:Director2 2024-01-01 2024-12-31 08110266 d:Director3 2024-01-01 2024-12-31 08110266 d:Director3 2024-12-31 08110266 d:Director4 2024-01-01 2024-12-31 08110266 d:Director5 2024-01-01 2024-12-31 08110266 d:Director6 2024-01-01 2024-12-31 08110266 d:Director6 2024-12-31 08110266 d:RegisteredOffice 2024-01-01 2024-12-31 08110266 e:FurnitureFittings 2024-01-01 2024-12-31 08110266 e:FurnitureFittings 2024-12-31 08110266 e:FurnitureFittings 2023-12-31 08110266 e:FurnitureFittings e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08110266 e:ComputerEquipment 2024-01-01 2024-12-31 08110266 e:ComputerEquipment 2024-12-31 08110266 e:ComputerEquipment 2023-12-31 08110266 e:ComputerEquipment e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08110266 e:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 08110266 e:OtherPropertyPlantEquipment 2024-12-31 08110266 e:OtherPropertyPlantEquipment 2023-12-31 08110266 e:OtherPropertyPlantEquipment e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08110266 e:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 08110266 e:CurrentFinancialInstruments 2024-12-31 08110266 e:CurrentFinancialInstruments 2023-12-31 08110266 e:Non-currentFinancialInstruments 2024-12-31 08110266 e:Non-currentFinancialInstruments 2023-12-31 08110266 e:CurrentFinancialInstruments e:WithinOneYear 2024-12-31 08110266 e:CurrentFinancialInstruments e:WithinOneYear 2023-12-31 08110266 e:Non-currentFinancialInstruments e:AfterOneYear 2024-12-31 08110266 e:Non-currentFinancialInstruments e:AfterOneYear 2023-12-31 08110266 e:ReportableOperatingSegment1 2024-01-01 2024-12-31 08110266 e:ReportableOperatingSegment1 2023-01-01 2023-12-31 08110266 e:UKTax 2024-01-01 2024-12-31 08110266 e:UKTax 2023-01-01 2023-12-31 08110266 e:ShareCapital 2024-01-01 2024-12-31 08110266 e:ShareCapital 2024-12-31 08110266 e:ShareCapital 2023-12-31 08110266 e:ShareCapital 2023-01-01 08110266 e:SharePremium 2024-01-01 2024-12-31 08110266 e:SharePremium 2024-12-31 08110266 e:SharePremium 2023-01-01 2023-12-31 08110266 e:SharePremium 2023-12-31 08110266 e:SharePremium 2023-01-01 08110266 e:OtherMiscellaneousReserve 2024-01-01 2024-12-31 08110266 e:OtherMiscellaneousReserve 2024-12-31 08110266 e:OtherMiscellaneousReserve 2023-01-01 2023-12-31 08110266 e:OtherMiscellaneousReserve 2023-12-31 08110266 e:OtherMiscellaneousReserve 2023-01-01 08110266 e:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 08110266 e:RetainedEarningsAccumulatedLosses 2024-12-31 08110266 e:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 08110266 e:RetainedEarningsAccumulatedLosses 2023-12-31 08110266 e:RetainedEarningsAccumulatedLosses 2023-01-01 08110266 e:AcceleratedTaxDepreciationDeferredTax 2024-12-31 08110266 e:AcceleratedTaxDepreciationDeferredTax 2023-12-31 08110266 e:TaxLossesCarry-forwardsDeferredTax 2024-12-31 08110266 e:TaxLossesCarry-forwardsDeferredTax 2023-12-31 08110266 e:OtherDeferredTax 2024-12-31 08110266 e:OtherDeferredTax 2023-12-31 08110266 d:FRS102 2024-01-01 2024-12-31 08110266 d:Audited 2024-01-01 2024-12-31 08110266 d:FullAccounts 2024-01-01 2024-12-31 08110266 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08110266 f:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 08110266









QUIDIE LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
QUIDIE LIMITED
 
 
COMPANY INFORMATION


Directors
Yair Ephrati 
Alastair Gillray Laidlaw 
Morisso Taieb (resigned 8 April 2025)
Yuval Lange 
Yair Mordechai Shahar 
Miriam Godinger (appointed 2 September 2025)




Registered number
08110266



Registered office
Tbhx@ Sunley House
Bedford Park

Croydon

CR0 2AP




Independent auditors
Harris & Trotter LLP
Chartered Accountants

101 New Cavendish Street

1st Floor South

London

United Kingdom

W1W 6XH





 
QUIDIE LIMITED
 

CONTENTS



Page
Strategic Report
1 - 2
Directors' Report
3 - 4
Independent Auditors' Report
5 - 8
Statement of Comprehensive Income
9
Statement of Financial Position
10
Statement of Changes in Equity
11
Statement of Cash Flows
12
Analysis of Net Debt
13
Notes to the Financial Statements
14 - 25


 
QUIDIE LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Overview
 
Quidie Limited, trading as Fernovo, is a Financial Conduct Authority (FCA) authorised and regulated firm operating in the UK high-cost short-term credit (HCSTC) market. The company is committed to delivering responsible lending solutions in a highly regulated sector, with a strategic focus on compliance, innovation, and customer-centric service.

Strategy and Market Position
 
As a significant provider within the HCSTC market, our primary strategic objective is to maintain and grow our position through continuous investment in technology and operational excellence. Our focus is on enhancing the overall customer experience and ensuring that our services are fully aligned with the needs of the HCSTC customer base. These needs typically include rapid access to short-term credit, transparent and understandable loan terms, flexible repayment options, and responsible support throughout the borrowing lifecycle.
 
We continue to align our operations and product design with the principles of the FCA’s Consumer Duty, with a particular focus on ensuring good customer outcomes. This includes fair value, understanding and support, and the delivery of products and services that meet customers’ financial objectives. Our ongoing programme of internal improvements is designed to raise standards across the customer journey and strengthen our governance and oversight functions.
 
Our intention is to bring the highest standard of ethical lending and regulatory compliance to this new market, with a firm commitment to responsible lending, effective customer support, and continuous monitoring to identify and address any risk of consumer harm.

Principal risks and uncertainties
 
The Group operates in a dynamic and highly regulated environment. As such, we are exposed to a range of strategic, operational, financial, conduct and regulatory risks. These are actively monitored through our governance framework and risk management systems. The principal risks include:
 
• Regulatory Risk: As a fully FCA-regulated firm, any changes in regulation—particularly around price caps, product design, affordability assessments, or the application of the Consumer Duty—may impact our operations and business model. We maintain an ongoing regulatory change monitoring process and engage regularly with compliance advisers to manage this risk. Our belief that our high internal business standards match the FCA ones and as such do not see the FCA rules and regulations as a burden but rather as bars we want to meet anyway in our ongoing operations.

• Credit Risk: The risk of customer default is inherent in our lending model. We mitigate this through robust affordability assessments, credit risk scoring, and proactive arrears management strategies.

• Conduct Risk: There is a risk of customer harm arising from product misalignment, unclear communications, or inadequate support. We address this through detailed product governance, ongoing staff training, QA checks, customer journey testing, and outcome monitoring.

• Operational Risk: As a digitally-led lender, we are exposed to risks related to system failure, third-party service providers, and cyber threats. We have in place comprehensive IT security protocols, disaster recovery plans, and supplier due diligence processes.

• Market Risk: Macroeconomic changes, including inflation, interest rate fluctuations, and rising cost of living pressures, may affect customer affordability and demand. We regularly review our credit policies and lending appetite to respond to these trends in a responsible manner.

• Reputational Risk: Given the scrutiny of the HCSTC sector, adverse media attention or customer dissatisfaction may damage trust in the brand. This is managed through a strong customer service ethos,
Page 1

 
QUIDIE LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

transparent communication, and the delivery of consistently fair outcomes.
 
We continue to enhance our risk management framework to ensure all material risks are identified, assessed, monitored and mitigated in accordance with FCA expectations and industry best practice.


This report was approved by the board and signed on its behalf.



___________________________
Yair Ephrati
Director

Date: 23 December 2025

Page 2

 
QUIDIE LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors

The directors who served during the year were:

Yair Ephrati 
Alastair Gillray Laidlaw 
Morisso Taieb (resigned 8 April 2025)
Yuval Lange 
Yair Mordechai Shahar 

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £3,902,020 (2023 - £2,436,863)
No dividends were distributed. 

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Page 3

 
QUIDIE LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Auditors

The auditorsHarris & Trotter LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Yair Ephrati
Director

Date: 23 December 2025

Page 4

 
QUIDIE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF QUIDIE LIMITED
 

Opinion


We have audited the financial statements of Quidie Limited (the 'Company') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Analysis of Net Debt, the Statement of Financial Position, the Statement of Cash Flows, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
QUIDIE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF QUIDIE LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
QUIDIE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF QUIDIE LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The objectives of our audit are to identify and assess the risks of material misstatement of the financial statements due to fraud or error; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud or error; and to respond appropriately to those risks. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

• We obtained an understanding of the legal and regulatory frameworks applicable to the Group and the industry in which it operates. We determined that the following laws and regulations were most significant: FRS 102 and the Companies Act 2006.

• We obtained an understanding of how the Group is complying with those legal and regulatory frameworks by making enquiries of management.

• We challenged assumptions and judgments made by management in its significant accounting estimates.

We did not identify any key audit matters relating to irregularities, including fraud.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Page 7

 
QUIDIE LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF QUIDIE LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' 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 members, as a body, for our audit work, for this report, or for the opinions we have formed.





Stephen Haffner (Senior Statutory Auditor)
  
for and on behalf of
Harris & Trotter LLP
 
Chartered Accountants
  
101 New Cavendish Street
1st Floor South
London
United Kingdom
W1W 6XH

23 December 2025
Page 8

 
QUIDIE LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

  

Turnover
 4 
16,904,418
13,581,883

Cost of sales
  
(4,435,225)
(4,619,321)

Gross profit
  
12,469,193
8,962,562

Administrative expenses
  
(6,387,994)
(4,777,574)

Operating profit
  
6,081,199
4,184,988

Interest payable and similar expenses
 8 
(875,260)
(996,070)

Profit before tax
  
5,205,939
3,188,918

Tax on profit
 9 
(1,303,919)
(752,055)

Profit for the financial year
 9 
3,902,020
2,436,863

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 14 to 25 form part of these financial statements.

Page 9

 
QUIDIE LIMITED
REGISTERED NUMBER: 08110266

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 10 
333,130
193,540

  
333,130
193,540

Current assets
  

Debtors
 11 
11,430,453
10,089,849

Cash at bank and in hand
 12 
2,661,367
2,669,471

  
14,091,820
12,759,320

Creditors: amounts falling due within one year
 13 
(5,901,442)
(3,575,057)

Net current assets
  
 
 
8,190,378
 
 
9,184,263

Total assets less current liabilities
  
8,523,508
9,377,803

Creditors: amounts falling due after more than one year
 14 
-
(4,766,832)

  

Net assets
  
8,523,508
4,610,971


Capital and reserves
  

Called up share capital 
  
88,337
86,142

Share premium account
  
6,790,801
6,792,996

Other reserves
  
1,251,903
1,241,386

Profit and loss account
  
392,467
(3,509,553)

  
8,523,508
4,610,971


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 December 2025.




___________________________
Yair Ephrati
Director

The notes on pages 14 to 25 form part of these financial statements.

Page 10

 
QUIDIE LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Share premium account
Other reserves
Profit and loss account
Total equity

£
£
£
£
£


At 1 January 2023
86,142
6,792,996
1,194,697
(5,946,416)
2,127,419



Profit for the year
-
-
-
2,436,863
2,436,863

Share based payments
-
-
46,689
-
46,689



At 1 January 2024
86,142
6,792,996
1,241,386
(3,509,553)
4,610,971



Profit for the year
-
-
-
3,902,020
3,902,020

Shares issued during the year
2,195
(2,195)
-
-
-

Share based payments
-
-
10,517
-
10,517


At 31 December 2024
88,337
6,790,801
1,251,903
392,467
8,523,508


The notes on pages 14 to 25 form part of these financial statements.

Page 11

 
QUIDIE LIMITED
 

STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
3,902,020
2,436,863

Adjustments for:

Depreciation of tangible assets
90,499
62,053

Bond financail interest
837,077
851,864

Sahreholder loan interest
20,358
126,550

Deferred taxes
616,454
521,056

(Increase) in debtors
(1,963,660)
(2,820,531)

(Increase) in other recievables
(1,886)
(4,115)

Decrease in trade payables
68,379
130,066

Increase/(decrease) in other payables
781,270
(170,295)

Share options expense
10,517
46,489

Net cash generated from operating activities

4,361,028
1,180,000


Cash flows from investing activities

Purchase of tangible fixed assets
(229,088)
(129,529)

Change of deposits
2,500
10,000

Net cash from investing activities

(226,588)
(119,529)

Repayment of shareholder loans
(1,047,000)
900,000

Repayment of convertible bonds
(3,100,000)
-

Net cash used in financing activities
(4,147,000)
900,000

Cash and cash equivalents at beginning of year
2,669,471
709,000

Cash and cash equivalents at the end of year
2,656,911
2,669,471


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
2,656,911
2,669,471

2,656,911
2,669,471


The notes on pages 14 to 25 form part of these financial statements.

Page 12

 
QUIDIE LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2024





At 1 January 2024
Cash flows
Other non-cash changes
At 31 December 2024
£

£

£

£

Cash at bank and in hand

2,669,471

(8,104)

-

2,661,367

Debt due after 1 year

(4,766,832)

2,262,923

2,503,909

-

Debt due within 1 year

(1,350,000)

-

(2,503,909)

(3,853,909)


(3,447,361)
2,254,819
-
(1,192,542)

The notes on pages 14 to 25 form part of these financial statements.

Page 13

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Quidie Limited is a private company limited by shares and incorporated in England & Wales (registered number: 08110266).

The Registered office address is Tbhx@ Sunley house, Bedford Park, Croydon, England, CRO 2AP.

The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Revenue

Revenues are recognised in profit or loss when the revenues can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the Company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Page 14

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Operating leases: the Company as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Share-based payments

Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.

The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme).

Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.

Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

Page 15

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33%
Computer equipment
-
33%
Other fixed assets
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Company's cash management.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Page 16

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.13
Financial instruments (continued)

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial
Page 17

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.13
Financial instruments (continued)

measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Page 18

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the process of applying the significant accounting policies, the Company has made the following judgments which have the most significant effect on the amounts recognised in the financial statements:

Estimates and assumptions:
The preparation of the financial statements requires management to make estimates and assumptions that have an effect on the application of the accounting policies and on the reported amounts of assets, liabilities, revenues and expenses. Changes in accounting estimates are reported in the period of change in estimate.

The key assumptions made in financial statements concerning uncertainties at end of reporting period and critical estimates computed by Company that may result in a material adjustment to carrying amounts of assets and liabilities within next financial year are discussed below:

Provision for expected credit losses ("ECL") of debtors and doubtful debts of contract assets
The Company uses a provision matrix to calculate ECLs and doubtful debts for debtors.
The provision matrix is initially based on the Company’s historical observed default rates. The Company will calibrate the matrix to adjust the historical credit loss and doubtful debts experience with forward-looking information. At every reporting date, the historical observed default rates are updated and changes in the forward-looking estimates are analysed. The assessment of the correlation between historical observed default rates, forecast economic conditions and ECLs and doubtful debts are a significant estimate. The amount of ECLs and doubtful debts are sensitive to changes in circumstances and of forecast economic conditions and other variables.

Complaints provisions and Redress
Calculation of provisions involves management’s best estimate of expected future outflows, the calculation of which evaluates current and historical data, and assumptions and expectations of future outcomes.

Identifying whether a present obligation exists and estimating the probability, timing, nature and quantum of the redress payments that may arise from past events requires judgements to be made on the specific facts and circumstances relating to the individual complaints. Management evaluates on an ongoing basis whether complaints provisions should be recognised, revising previous judgements and estimates as appropriate; however, there is a wide range of possible outcomes.

The key assumptions in these calculations which involve significant, complex management judgement and estimation relate primarily to the projected costs of potential future complaints, where it is considered more likely than not that customer redress will be appropriate. These key assumptions are:

• Future estimated volumes – estimates of future volumes of complaints;
• Uphold rate (%) – the expected average uphold rate applied to future estimated volumes where it is considered more likely than not that customer redress will be appropriate; and
• Average redress (£) – the estimated compensation, inclusive of balance adjustments and cash payments, for future upheld complaints included in the provision.

These assumptions remain subjective due to the uncertainty associated with future complaint volumes and the magnitude of redress which may be required. Complaint volumes may include complaints under review by the Financial Ombudsman Service, complaints received from CMCs or complaints received directly from customers.

The redress exercise has entailed a review Quidie’s Credit, affordability and sustainability checks process to detect cases where the firm has not met the FCA expectations, and to make recommendations for a refund of the interest collected (or a credit of the interest due) where this might be necessary.

 
Page 19

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.Judgments in applying accounting policies (continued)


The Company’s legal advisers have confirmed that issues in respect of affordability are common in the sector and the interpretation of the requirements of the FCA rules under CONC 5.2A and its predecessor CONC 5.2 contain an element of subjectivity as to what is a reasonable and proportionate approach to the assessment of affordability. In instances where the FCA take a different interpretation to a firm with respect to the standards required it is common for there to be a process of agreed refinement of a firm's approach without there being an allegation of regulatory breach made by the FCA or any impact on the underlying enforceability of the loan agreements.

The management has been determined that the redress provision, in line with FRS 102 Section 21, will be measured by calculating a total redress liability and as of December 31, 2024, the management believe that it is more likely than not that the set of compliance checks and safeguard is sufficient to detect and correct as they occur any breach in credit worthiness, affordability and sustainability processes. Accordingly, management believe that no further provision for redress is necessary above from provisions already outlined in Notes 11, 13 & 14.


4.


Turnover

An analysis of turnover by class of business is as follows:


2024
2023
£
£

Turnover
16,904,418
13,581,883

16,904,418
13,581,883


All turnover arose within the United Kingdom.


5.


Auditors' remuneration

2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
17,500
-
Page 20

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

6.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
1,226,617
977,317

Social security costs
98,357
70,772

Cost of defined contribution scheme
5,298
-

1,330,272
1,048,089


The average monthly number of employees, including the directors, during the year was 33 (2023 - 33).


7.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
222,605
249,452

222,605
249,452


The highest paid director received remuneration of £169,904 (2023 - £197,855).


8.


Interest payable and similar expenses

2024
2023
£
£


Other loan interest payable
875,260
996,070

875,260
996,070

Page 21

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
918,463
230,999

Adjustments in respect of previous periods
(230,999)
-


687,464
230,999


Total current tax
687,464
230,999

Deferred tax


Origination and reversal of timing differences
616,455
521,056

Total deferred tax
616,455
521,056


1,303,919
752,055

Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - lower than) the standard rate of corporation tax in the UK of 25% (2023 - 25%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
5,205,939
3,188,918


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 25%)
1,301,735
797,230

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
4,362
11,515

Capital allowances for year in excess of depreciation
(36,647)
(17,497)

Deferred tax
616,455
521,056

Adjustments to tax charge in respect of prior periods
(230,999)
230,999

Other timing differences leading to an increase (decrease) in taxation
(230,811)
(258,614)

Unrelieved tax losses carried forward
(120,176)
(532,634)

Total tax charge for the year
1,303,919
752,055

Page 22

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

10.


Tangible fixed assets


Fixtures and fittings
Computer equipment
Other fixed assets
Total

£
£
£
£



Cost or valuation


At 1 January 2024
18,956
92,612
722,254
833,822


Additions
-
11,115
217,974
229,089



At 31 December 2024

18,956
103,727
940,228
1,062,911



Depreciation


At 1 January 2024
16,563
79,046
544,673
640,282


Charge for the year on owned assets
1,085
9,245
79,169
89,499



At 31 December 2024

17,648
88,291
623,842
729,781



Net book value



At 31 December 2024
1,308
15,436
316,386
333,130



At 31 December 2023
2,393
13,566
177,581
193,540


11.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
1,400
3,615

Deferred tax asset
274,577
891,032

275,977
894,647

Due within one year

Trade debtors
11,132,230
9,169,073

Other debtors
22,246
26,129

11,430,453
10,089,849


Page 23

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Cash and cash equivalents

2024
2023
£
£

Bank current accounts
2,656,911
2,668,525

Bank deposit accounts
4,457
946

2,661,368
2,669,471



13.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
3,853,909
1,350,000

Trade creditors
343,308
274,928

Corporation tax
921,463
230,999

Other taxation and social security
30,858
27,845

Other creditors
597,444
1,617,020

Accruals and deferred income
154,460
74,265

5,901,442
3,575,057



14.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Convertible bonds
-
4,766,832

-
4,766,832


The Creditors balance includes amounts owed in relation to a convertible bond with Value Base Limited. The bonds bear annual interest of 15% daily calculated. As at 31 December 2023, the total bonds payable was £6,116,832 and the par value of each bond is £2.229117. In 2024 the Company advanced its repayments and repaid £3,100,000 and the outstanding bonds as at 31 December 2024 are £3,853,910. These convertible loans were repaid in full post year end.

Page 24

 
QUIDIE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

15.


Deferred taxation




2024


£






At beginning of year
891,032


Charged to profit or loss
(616,455)



At end of year
274,577

The deferred tax asset is made up as follows:

2024
2023
£
£


Accelerated capital allowances
(83,033)
(48,384)

Tax losses carried forward
-
120,175

Interest on convertible bonds
357,610
819,241

274,577
891,032


16.


Share-based payments

The share-based payments relates to share options granted to the Company's CEO. In accordance with the employment agreement, the following packages were granted to the CEO:

1. 226,458 options to purchase 226,458 of the Company shares, at an exercise price of £1.766332 per share.

2. 56,615 options to purchase 56,615 of the Company shares, at an exercise price of £3.532633 per share.

3. 145,488 options to purchase 145,488 of the Company shares, at an exercise price of £1.766332  per share.

4. 36,372 options to purchase 36,372 of the Company shares, at an exercise price of £3.532633 per share.

 
Page 25