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Company No: 07227878 (England and Wales)

# QUBE AUTOMOTIVE LTD

### Unaudited Financial Statements
For the financial period from 01 April 2025 to 31 December 2025
Pages for filing with the registrar

QUBE AUTOMOTIVE LTD

## Unaudited Financial Statements

For the financial period from 01 April 2025 to 31 December 2025

Contents

QUBE AUTOMOTIVE LTD

## COMPANY INFORMATION

For the financial period from 01 April 2025 to 31 December 2025
QUBE AUTOMOTIVE LTD

## COMPANY INFORMATION (continued)

For the financial period from 01 April 2025 to 31 December 2025

DIRECTORS | D Mowat (Appointed 05 January 2026)
| S O'Donnell
| M W Seymour
| E A Seymour

REGISTERED OFFICE | 10 Hollingworth Court Turkey Mill
| Ashford Road
| Maidstone
| ME14 5PP
| United Kingdom

COMPANY NUMBER | 07227878 (England and Wales)

ACCOUNTANT | S&W Partners (Thames Valley) Limited
| 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB

QUBE AUTOMOTIVE LTD

## BALANCE SHEET

As at 31 December 2025
QUBE AUTOMOTIVE LTD

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 31.03.2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 3,383 |  | 13,532
Tangible assets | 4 | 11,014 |  | 11,169
|  | 14,397 |  | 24,701
Current assets |  |  |  |
Debtors | 5 | 242,544 |  | 258,593
Cash at bank and in hand |  | 660,185 |  | 607,710
|  | 902,729 |  | 866,303
Creditors: amounts falling due within one year | 6 | ( 259,855) |  | ( 283,344)
Net current assets |  | 642,874 |  | 582,959
Total assets less current liabilities |  | 657,271 |  | 607,660
Net assets |  | 657,271 |  | 607,660
Capital and reserves |  |  |  |
Called-up share capital | 7 | 320 |  | 320
Profit and loss account |  | 656,951 |  | 607,340
Total shareholders' funds |  | 657,271 |  | 607,660

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Qube Automotive Ltd (registered number: 07227878) were approved and authorised for issue by the Board of Directors on 02 April 2026. They were signed on its behalf by:

E A Seymour Director |

QUBE AUTOMOTIVE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2025 to 31 December 2025
QUBE AUTOMOTIVE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 April 2025 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Qube Automotive Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 10 Hollingworth Court Turkey Mill, Ashford Road, Maidstone, ME14 5PP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Qube Automotive Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Reporting period length

The comparative period covers a 12 month accounting period from 1 April 2024 to 31 March 2025. The company changed its balance sheet date to 31 December from 31 March which covers a 9-month period from 1 April 2025 to 31 December 2025. Accordingly, the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 4 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 20 % reducing balance
| 4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

##### Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

#### 2. Employees

| Period from 01.04.2025 to 31.12.2025 |  | Year ended 31.03.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 16 |  | 14

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 848,627 |  | 848,627
At 31 December 2025 | 848,627 |  | 848,627
Accumulated amortisation |  |  |
At 01 April 2025 | 835,095 |  | 835,095
Charge for the financial period | 10,149 |  | 10,149
At 31 December 2025 | 845,244 |  | 845,244
Net book value |  |  |
At 31 December 2025 | 3,383 |  | 3,383
At 31 March 2025 | 13,532 |  | 13,532

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 50,685 |  | 50,685
Additions | 3,196 |  | 3,196
Disposals | ( 18,614) |  | ( 18,614)
At 31 December 2025 | 35,267 |  | 35,267
Accumulated depreciation |  |  |
At 01 April 2025 | 39,516 |  | 39,516
Charge for the financial period | 3,012 |  | 3,012
Disposals | ( 18,275) |  | ( 18,275)
At 31 December 2025 | 24,253 |  | 24,253
Net book value |  |  |
At 31 December 2025 | 11,014 |  | 11,014
At 31 March 2025 | 11,169 |  | 11,169

#### 5. Debtors

| 31.12.2025 |  | 31.03.2025
| £ |  | £
Trade debtors | 219,427 |  | 241,562
Other debtors | 23,117 |  | 17,031
| 242,544 |  | 258,593

#### 6. Creditors: amounts falling due within one year

| 31.12.2025 |  | 31.03.2025
| £ |  | £
Trade creditors | 6,474 |  | 3,075
Taxation and social security | 238,432 |  | 177,984
Other creditors | 14,949 |  | 102,285
| 259,855 |  | 283,344

#### 7. Called-up share capital

| 31.12.2025 |  | 31.03.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
240 Ordinary A shares of £ 1.00 each | 240 |  | 240
80 Ordinary B shares of £ 1.00 each | 80 |  | 80
| 320 |  | 320

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 31.12.2025 |  | 31.03.2025
| £ |  | £
within one year | 59,579 |  | 85,168
between one and five years | 60,184 |  | 61,541
Total future minimum lease payments under non-cancellable operating leases | 119,763 |  | 146,709

#### 9. Ultimate controlling party

The immediate parent company of Qube Automotive Ltd is Qubedata (Holdings) Limited whose registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, HP9 1NB.
Subsequent to the year end, on 5 January 2026, the immediate parent undertaking, Qubedata (Holdings) Limited, was sold. Following the sale, the ultimate controlling party is TSS Europe B.V.