ACCOUNTS - Final Accounts

Commitments under operating leases

At 31 July 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 12082474

QOMPLY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

QOMPLY LIMITED

COMPANY INFORMATION

Directors	M. C. Zak
	S. W. Hartley
	P. Green
	D. Peniket


Registered number	12082474


Registered office	68, St Dunstans House
	133-137 Fetter Lane
	London
	EC4A 1BF

QOMPLY LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 7

QOMPLY LIMITED

REGISTERED NUMBER: 12082474

BALANCE SHEET

AS AT 31 JULY 2025

		2025		As restated 2024
Note		£		£

Fixed assets
Tangible assets	4		4,720		3,379
Investments	5		12		-
Current assets
Debtors: amounts falling due after more than one year	6	29,988		-
Debtors: amounts falling due within one year	6	223,238		82,248
Cash at bank and in hand		596,482		534,669
		849,708		616,917
Creditors: amounts falling due within one year	7	(470,895)		(199,107)
Net current assets			378,813		417,810
Net assets			383,545		421,189

Capital and reserves
Allotted, called up and fully paid share capital	113	113
Share premium account	500,167	500,167
Profit and loss account	(116,735)	(79,091)
Equity shareholder's fund	383,545	421,189

Page 1

QOMPLY LIMITED

REGISTERED NUMBER: 12082474

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Directors' Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
28 April 2026

S. W. Hartley

Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

QOMPLY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

Qomply Limited (company number: 12082474), having its registered office and prinicpal place of business at 68, St Dunstans House, 133-137 Fetter Lane, London, EC4A 1BF, is a private company incorporated in England and Wales.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Statement of Cash Flows

The Company has taken advantage of the exemption in Financial Reporting Standard 102, section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company.

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

QOMPLY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.8

Debtors

Short-term debtors are measured at transaction price, less impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short-term creditors are measured at the transaction price.

2.11

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

Page 4

QOMPLY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.12

Taxation

Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Employees

The average monthly number of employees, including directors, during the year was 12 (2024 - 9).

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 August 2024	6,828
	Additions	4,063
	At 31 July 2025	10,891
	Depreciation
	At 1 August 2024	3,449
	Charge for the year	2,722
	At 31 July 2025	6,171
	Net book value
	At 31 July 2025	4,720
	At 31 July 2024	3,379

Page 5

QOMPLY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 August 2024	-
	Additions	12
	At 31 July 2025	12

6.	Debtors
		2025	2024
		£	£

Due after more than one year
Amounts owed by group undertakings	29,988	-

					2025	2024
					£	£

Amounts due within one year
Trade debtors	208,178	55,200
Other debtors	14,960	18,789
Called up share capital not paid	100	100
Prepayments and accrued income	-	8,159
	223,238	82,248

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	113,969	29,755
Other creditors	11,557	1,087
Accruals and deferred income	345,369	168,265
	470,895	199,107

Page 6

QOMPLY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

8.	Pension commitments

In the current year, the Company made contributions into an employee pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents the contributions made by the Company of £5,745 (2024: £3,189). £1,564 (2024: £1,087) was payable to the fund at the Balance Sheet date.

Not later than 1 year

44,880

Page 7