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Company Registration No. 03611474 (England and Wales)
Quality Brands Ltd Unaudited accounts for the year ended 31 December 2025
Quality Brands Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Quality Brands Ltd Company Information for the year ended 31 December 2025
Director
David Richard Rapkins
Company Number
03611474 (England and Wales)
Registered Office
Low Wood Brockhill Road Malvern Worcestershire WR14 4DL England
Accountants
Pixham Accounting & Bookkeeping Services Ltd Low Wood Brockhill Road Malvern Worcestershire WR14 4DL
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Quality Brands Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
1,296
647
Current assets
Debtors
6
280
-
Cash at bank and in hand
20,844
29,980
21,124
29,980
Creditors: amounts falling due within one year
7
(6,161)
(12,040)
Net current assets
14,963
17,940
Total assets less current liabilities
16,259
18,587
Creditors: amounts falling due after more than one year
8
(4,547)
(5,660)
Net assets
11,712
12,927
Capital and reserves
Called up share capital
5,000
5,000
Profit and loss account
6,712
7,927
Shareholders' funds
11,712
12,927
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 February 2026 and were signed on its behalf by
David Richard Rapkins Director Company Registration No. 03611474
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Quality Brands Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Quality Brands Ltd is a private company, limited by shares, registered in England and Wales, registration number 03611474. The registered office is Low Wood, Brockhill Road, Malvern, Worcestershire, WR14 4DL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Computer equipment
50% on cost
Intangible fixed assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Patents and licences are being amortised evenly over their estimated useful life of nil years.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025
5,000
At 31 December 2025
5,000
Amortisation
At 1 January 2025
5,000
At 31 December 2025
5,000
Net book value
At 31 December 2025
-
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Quality Brands Ltd Notes to the Accounts for the year ended 31 December 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
-
-
666
666
Additions
624
570
666
1,860
Disposals
-
-
(666)
(666)
At 31 December 2025
624
570
666
1,860
Depreciation
At 1 January 2025
-
-
19
19
Charge for the year
443
47
296
786
On disposals
-
-
(241)
(241)
At 31 December 2025
443
47
74
564
Net book value
At 31 December 2025
181
523
592
1,296
At 31 December 2024
-
-
647
647
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
280
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
3,302
Taxes and social security
1,219
927
Loans from directors
4,542
7,211
Accruals
400
600
6,161
12,040
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
4,547
5,660
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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