Qplus Marketing Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06580173

QPLUS MARKETING LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

29 April 2025

QPLUS MARKETING LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 29th APRIL 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

QPLUS MARKETING LIMITED

STATEMENT OF FINANCIAL POSITION

29 April 2025

	2025		2024
Note	£	£	£	£

CURRENT ASSETS

Debtors	5	189,661	107,054
Cash at bank and in hand		13	1
		----------	----------
		189,674	107,055

CREDITORS: amounts falling due within one year	6	143,025		95,264
		----------		----------
NET CURRENT ASSETS			46,649		11,791
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			46,649		11,791

PROVISIONS

Taxation including deferred tax	–	( 1,958)
	---------	---------
NET ASSETS	46,649	13,749
	---------	---------

CAPITAL AND RESERVES

Called up share capital	8	100	100
Profit and loss account		46,549	13,649
		---------	---------
SHAREHOLDERS FUNDS		46,649	13,749
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 29th April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

QPLUS MARKETING LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

29 April 2025

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

S. Nguoghia Koutsop
Director

Company registration number: 06580173

QPLUS MARKETING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 29th APRIL 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 26 Windsor Road, Sunbury-on-Thames, England, TW16 7RA.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on the going concern basis. The director considers that this basis is appropriate following due consideration of the present financial position, the expected prospects of the company during the twelve months from the date of approval of these financial statements and the continued support of the company's director, bankers and other lending agents during this time.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. DEBTORS

	2025	2024
	£	£
Director's loan account	142,218	80,456
S455 tax recoverable	47,443	26,598
	----------	----------
	189,661	107,054
	----------	----------

6. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank overdraft	7,689	12,405
Accruals	1,198	677
Corporation tax	114,810	82,182
Social security and other taxes	19,328	–
	----------	---------
	143,025	95,264
	----------	---------

7. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	–	( 1,958)
	----	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Unused tax losses	–	( 1,958)
	----	-------

8. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
S. Nguoghia Koutsop	80,456	115,475	( 53,713)	142,218
	---------	----------	---------	----------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
S. Nguoghia Koutsop	93,497	38,091	( 51,132)	80,456
	---------	---------	---------	---------

10. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed under FRS102 Section 1A small entities.