Group of Q Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 14788730 (England and Wales)

Unaudited Financial Statements for the Year Ended 25th July 2025

for

Group of Q Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A P Hunt

G J Hunt

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

14788730 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Investments

4

83

-

CURRENT ASSETS

Debtors

5

300

Cash at bank

120,000

-

120,300

300

CREDITORS

Amounts falling due within one year

6

47,252

-

NET CURRENT ASSETS

73,048

300

TOTAL ASSETS LESS CURRENT LIABILITIES

73,131

300

CAPITAL AND RESERVES

Called up share capital

7

300

Retained earnings

72,831

-

SHAREHOLDERS' FUNDS

73,131

300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25th July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 25th July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd April 2026 and were signed on its behalf by:

G J Hunt - Director

1.	STATUTORY INFORMATION

Group of Q Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Preparation of consolidated financial statements

The financial statements contain information about Group of Q Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

83

At 25th July 2025

83

NET BOOK VALUE

At 25th July 2025

83

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Q Works Ltd

Registered office: Woodlands Grange, Woodlands Lane, Bradley Stoke, Bristol, BS32 4JY

Nature of business: Management Consultancy

%

Class of shares:

holding

Ordinary A

100.00

Ordinary C

100.00

The company holds 100% of the Ordinary A and Ordinary C shares, which carry all voting rights and therefore control of the subsidiary.

Q Tex MEP Ltd

Registered office: Woodlands Grange, Woodlands Lane, Bradley Stoke, Bristol, BS32 4JY

Nature of business: Management Consultancy

%

Class of shares:

holding

Ordinary A

66.67

The company holds 80 of the 120 Ordinary A shares (66.67%), which carry the majority of voting rights and therefore control of the subsidiary.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

25.7.25

25.7.24

£

Called up share capital not paid

300

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

25.7.25

25.7.24

£

Trade creditors

821

-

Tax

24,437

-

VAT

19,869

-

Intercompany - Q Works Ltd

1,145

-

Intercompany - Q Tex MEP Ltd

80

-

Accrued expenses

900

-

47,252

-

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

25.7.25

25.7.24

value:

£

200

Ordinary A

£1

200

100

Ordinary C

£1

100

300

8.	RELATED PARTY DISCLOSURES

At the year end, Group Of Q Limited had the following amounts payable to its subsidiaries:

Q Works Limited: £1,145.20

Q Tex MEP Limited: £80

The intercompany balances are unsecured, interest-free and repayable on demand.