Company No: 08162878 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

P D Rogers

REGISTERED OFFICE	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA
	United Kingdom

COMPANY NUMBER

08162878 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Salatin House
	19 Cedar Road
	Sutton
	SM2 5DA

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	5	969		442
		969		442
Current assets
Debtors	6	18,236		14,860
Cash at bank and in hand	7	1,731		10,259
		19,967		25,119
Creditors: amounts falling due within one year	8	( 20,085)		( 26,143)
Net current liabilities		(118)		(1,024)
Total assets less current liabilities		851		(582)
Net assets/(liabilities)		851		( 582)
Capital and reserves
Called-up share capital	9	20		20
Profit and loss account		831		( 602 )
Total shareholder's funds/(deficit)		851		( 582)

For the financial year ending 31 July 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges 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 QVA Consulting Engineers Limited (registered number: 08162878) were approved and authorised for issue by the Director on 29 April 2026. They were signed on its behalf by:

P D Rogers Director

1. Accounting policies

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

General information and basis of accounting

QVA Consulting Engineers Limited (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 Salatin House, 19 Cedar Road, Sutton, SM2 5DA, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT 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
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.

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:

Office equipment	5 years straight line
Computer equipment	3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

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.

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.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

4. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim dividend for the financial year ended 31 July 2025 of £2,050.00 (2024: £3,400.00) per ordinary share	41,000		68,000

5. Tangible assets

	Office equipment		Computer equipment		Total
	£		£		£
Cost
At 01 August 2024	1,910		2,652		4,562
Additions	536		123		659
At 31 July 2025	2,447		2,775		5,222
Accumulated depreciation
At 01 August 2024	1,468		2,652		4,120
Charge for the financial year	130		3		133
At 31 July 2025	1,598		2,655		4,253
Net book value
At 31 July 2025	849		120		969
At 31 July 2024	442		0		442

6. Debtors

	2025		2024
	£		£
Trade debtors	0		6,579
Amounts owed by director	5,892		0
Prepayments and accrued income	12,344		8,281
	18,236		14,860

7. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	1,731		10,259

8. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		2,632
Amounts owed to director	0		8,901
Accruals	2,047		2,433
Taxation and social security	18,038		12,177
	20,085		26,143

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
20 Ordinary shares of £ 1.00 each	20		20