REGISTERED NUMBER: 08649805 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

QUANTUM MARKETING (EUROPE) LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

158,614

183,836

158,614

183,836

Current assets

Debtors

6

3,401,171

3,962,903

Cash at bank and in hand

3,963,591

2,506,171

7,364,762

6,469,074

Creditors

Amounts falling due within one year

7

1,166,032

1,708,209

Net current assets

6,198,730

4,760,865

Total assets less current liabilities

6,357,344

4,944,701

Provisions for liabilities

10

39,654

45,959

Net assets

6,317,690

4,898,742

Capital and reserves

Called up share capital

11

101

101

Retained earnings

6,317,589

4,898,641

Shareholders' funds

6,317,690

4,898,742

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

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

The director acknowledges her 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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 January 2026 and were signed by:

Mrs D A Wheeler - Director

1.	Statutory information

Quantum Marketing (Europe) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08649805. The registered office is 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 101 West Hill Road, Bournemouth, Dorset, BH2 5PQ.

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.

Turnover

Turnover represents amounts receivable in respect of the sale of services net of VAT and is recognised when the service has been performed in accordance with the terms of the contractual arrangement.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, has been fully amortised over its estimated useful life of one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

Over the term of the lease

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

Research and development

Expenditure on research and development projects is written off in the year in which it is incurred.

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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 39 (2024 - 38 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 September 2024

and 31 August 2025

30,000

Amortisation

At 1 September 2024

and 31 August 2025

30,000

Net book value

At 31 August 2025

-

At 31 August 2024

-

5.	Tangible fixed assets

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Cost

At 1 September 2024

25,890

202,909

121,187

349,986

Additions

-

186

24,155

24,341

At 31 August 2025

25,890

203,095

145,342

374,327

Depreciation

At 1 September 2024

25,890

83,506

56,754

166,150

Charge for year

-

29,881

19,682

49,563

At 31 August 2025

25,890

113,387

76,436

215,713

Net book value

At 31 August 2025

-

89,708

68,906

158,614

At 31 August 2024

-

119,403

64,433

183,836

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,625,683

3,052,670

Other debtors

1,491

14,007

Directors' current accounts

500,000

638,332

Tax

168,750

215,437

Prepayments

50,259

18,495

Accrued income

54,988

23,962

3,401,171

3,962,903

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

348,309

410,233

Tax

160,008

534,808

Social security and other taxes

59,238

53,672

VAT

182,029

269,735

Other creditors

779

8,869

Accruals and deferred income

415,669

430,892

1,166,032

1,708,209

8.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

67,500

67,500

Between one and five years

101,250

168,750

168,750

236,250

9.	Secured debts

All monies due or becoming due to HSBC Bank PLC are secured by way of fixed and floating charges over all assets of the company dated 12 May 2014.

10.	Provisions for liabilities

2025

2024

£

£

Deferred tax

39,654

45,959

Deferred

tax

£

Balance at 1 September 2024

45,959

Credit to Income statement during year

(6,305

)

Balance at 31 August 2025

39,654

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

1

Non-voting

£1

1

1

101

101

12.	Director's advances, credits and guarantees

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

2025

2024

£

£

Mrs D A Wheeler

Balance outstanding at start of year

638,332

545,372

Amounts advanced

-

92,960

Amounts repaid

(138,332

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

500,000

638,332

As at the end of the year, the director owed the company £500,000 (2024: £638,332).

The balance at the start of the year was the maximum amount owed at any time during the year.

13.	Ultimate controlling party

The company is controlled by the director Mrs D Wheeler, holding 100% of the issued voting share capital.