Quaternary Investments Limited

Contents
	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 04195002

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	3		2		2

			2		2
CURRENT ASSETS
Stocks	4	140,549		140,549
Debtors	5	603,237		489,277

		743,786		629,826
Creditors: Amounts Falling Due Within One Year	6	(113,588 )		(36,628 )

NET CURRENT ASSETS (LIABILITIES)			630,198		593,198

TOTAL ASSETS LESS CURRENT LIABILITIES			630,200		593,200

NET ASSETS			630,200		593,200

CAPITAL AND RESERVES
Called up share capital	7		1		1
Income Statement			630,199		593,199

SHAREHOLDERS' FUNDS			630,200		593,200

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr V R Feaver

Director

11 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 1 (2024: 1)

3. Investments

	Subsidiaries
	£
Cost
As at 1 July 2024	2

As at 30 June 2025	2

Provision
As at 1 July 2024	-

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	2

As at 1 July 2024	2

Shares in Associated Undertakings

The company owns 67% of the issued ordinary share capital of RGH Contracts Limited a company which is engaged in joinery manufacturing and other construction related work. RGH Contracts Limited has an accounting reference date of 31 March. The aggregate amount of share capital and reserves of RGH Contracts Limited at 31 March 2025 was £112,517 (2024 - £242,267) and the loss after tax for the year ended 31 March 2025 was £41,750 (2024 - £78,003 profit).

4. Stocks

	2025	2024
	£	£
Work in progress	140,549	140,549

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	603,218	489,258
Other debtors	19	19

	603,237	489,277

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Quaternary Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	113,588	36,628

	113,588	36,628

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Loan to a subsidiary company (RGH Contracts Limited)

At the year end 30 June 2025 there was a loan balance of £603,218 (2024 - £489,258) owed to the company by RGH Contracts Limited.

9. General Information

Quaternary Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04195002 . The registered office is 10 Vicarage Road, Sandgate, Kent, CT20 3AA.

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