Acorah Software Products - Accounts Production 18.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 02623983 Mellany Newby David Stevens true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02623983 2024-08-31 02623983 2025-08-31 02623983 2024-09-01 2025-08-31 02623983 frs-core:CurrentFinancialInstruments 2025-08-31 02623983 frs-core:Non-currentFinancialInstruments 2025-08-31 02623983 frs-core:MotorVehicles 2025-08-31 02623983 frs-core:MotorVehicles 2024-09-01 2025-08-31 02623983 frs-core:MotorVehicles 2024-08-31 02623983 frs-core:PlantMachinery 2025-08-31 02623983 frs-core:PlantMachinery 2024-09-01 2025-08-31 02623983 frs-core:PlantMachinery 2024-08-31 02623983 frs-core:WithinOneYear 2025-08-31 02623983 frs-core:SharePremium 2025-08-31 02623983 frs-core:ShareCapital 2025-08-31 02623983 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 02623983 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02623983 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 02623983 frs-bus:SmallEntities 2024-09-01 2025-08-31 02623983 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 02623983 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 02623983 1 2024-09-01 2025-08-31 02623983 frs-bus:Director1 2024-09-01 2025-08-31 02623983 frs-bus:Director2 2024-09-01 2025-08-31 02623983 frs-core:CurrentFinancialInstruments 1 2025-08-31 02623983 frs-core:Non-currentFinancialInstruments 1 2025-08-31 02623983 frs-countries:EnglandWales 2024-09-01 2025-08-31 02623983 2023-08-31 02623983 2024-08-31 02623983 2023-09-01 2024-08-31 02623983 frs-core:CurrentFinancialInstruments 2024-08-31 02623983 frs-core:Non-currentFinancialInstruments 2024-08-31 02623983 frs-core:BetweenOneFiveYears 2024-08-31 02623983 frs-core:WithinOneYear 2024-08-31 02623983 frs-core:SharePremium 2024-08-31 02623983 frs-core:ShareCapital 2024-08-31 02623983 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 02623983 frs-core:CurrentFinancialInstruments 1 2024-08-31 02623983 frs-core:Non-currentFinancialInstruments 1 2024-08-31
Registered number: 02623983
Quadrant Communications Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Starfish Accounting Ltd
ICAEW
3rd Floor
25-29 Queen Street
Maidenhead
Berkshire
SL6 1NB
Quadrant Communications Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Quadrant Communications Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 02623983

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 66,417 |  | 79,945
|  |  | 66,417 |  | 79,945
CURRENT ASSETS
Debtors | 5 | 74,782 |  | 51,583 |
Cash at bank and in hand |  | 189,195 |  | 208,100 |
|  | 263,977 |  | 259,683 |
Creditors: Amounts Falling Due Within One Year | 6 | (242,643 ) |  | (188,535 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 21,334 |  | 71,148
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 87,751 |  | 151,093
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (29,925 ) |  | (36,272 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (16,498 ) |  | (19,986 )
NET ASSETS |  |  | 41,328 |  | 94,835
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Share premium account |  |  | 84 |  | 84
Profit and Loss Account |  |  | 41,242 |  | 94,749
SHAREHOLDERS' FUNDS |  |  | 41,328 |  | 94,835

Page 1
Page 2
Quadrant Communications Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 directors acknowledge their 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 Profit and Loss Account.
On behalf of the board

Mellany Newby Director
22/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Quadrant Communications Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Quadrant Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02623983 . The registered office is 54 High Street, Eton, Berkshire, SL4 6BL.
2. Accounting Policies
2.1. 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance

2.4. Leasing and Hire Purchase Contracts
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
Page 4
Quadrant Communications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.9. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 129,955 | 105,407 | 235,362
Additions | 8,186 | - | 8,186
Disposals | (1,412 ) | - | (1,412 )
As at 31 August 2025 | 136,729 | 105,407 | 242,136
Depreciation
As at 1 September 2024 | 112,011 | 43,406 | 155,417
Provided during the period | 5,956 | 15,500 | 21,456
Disposals | (1,154 ) | - | (1,154 )
As at 31 August 2025 | 116,813 | 58,906 | 175,719
Net Book Value
As at 31 August 2025 | 19,916 | 46,501 | 66,417
As at 1 September 2024 | 17,944 | 62,001 | 79,945

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 60,532 |  | 38,374
Prepayments and accrued income | 8,316 |  | -
Other debtors | 5,934 |  | 13,209
| 74,782 |  | 51,583

Page 4
Page 5
Quadrant Communications Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,390 |  | 11,272
Other taxes and social security | 83,144 |  | 71,544
Other creditors | 11,835 |  | 26,295
Obligations under finance lease and hire purchase contracts | 6,347 |  | 30,587
Accruals and deferred income | 124,927 |  | 48,837
| 242,643 |  | 188,535

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Obligations under finance lease and hire purchase contracts in more than one year | 29,925 |  | 36,272

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 16,498 |  | 19,986

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 6,183 |  | 18,550
Later than one year and not later than five years | - |  | 6,183
| 6,183 |  | 24,733

11. Ultimate Controlling Party
The company is controlled by the directors, Mellany Newby and David Stevens.
Page 5