Company Registration No. 10047520 (England and Wales)
QUAH & ASSOCIATES CONSULTING SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
QUAH & ASSOCIATES CONSULTING SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
QUAH & ASSOCIATES CONSULTING SERVICES LTD
Company Registration No. 10047520
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
4
268
74
Cash at bank and in hand
-
0
36,297
268
36,371
Creditors: amounts falling due within one year
5
(250)
(5,022)
Net current assets
18
31,349
Capital and reserves
Called up share capital
6
10
10
Profit and loss reserves
8
31,339
Total equity
18
31,349

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 4 March 2026 and are signed on its behalf by:
E Quah
Director
QUAH & ASSOCIATES CONSULTING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Quah & Associates Consulting Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 50 Scott Farm Close, Thames Ditton, KT7 0AN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

The company plans to close after the balance sheet date. The accounts are therefore not prepared on the going concern basis.true

1.3
Reporting period

These accounts show the period from 1 April 2024 to 30 September 2025, the accounts cover a period of 18 months, as the company is in the process of being wound up.

1.4
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.

1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

The tax expense represents the currently payable tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

QUAH & ASSOCIATES CONSULTING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
1,926
Disposals
(1,926)
At 30 September 2025
-
0
Depreciation and impairment
At 1 April 2024
1,926
Eliminated in respect of disposals
(1,926)
At 30 September 2025
-
0
Carrying amount
At 30 September 2025
-
0
At 31 March 2024
-
0
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
268
74
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
250
5,022
250
5,022
QUAH & ASSOCIATES CONSULTING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 4 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10
10
10
10
7
Directors' transactions

At the balance sheet date, included within other debtors, the company was owed £268 by the director, E Quah (2024: £4,422 owed to the director, included within other creditors).

At the balance sheet date, included within other creditors, the company owed £250 to the director, K C Yong (2024: £100 owed to the director).

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