Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 14025512 Mr J P Newcombe Mrs A J Newcombe Mrs A J Newcombe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14025512 2024-12-31 14025512 2025-12-31 14025512 2025-01-01 2025-12-31 14025512 frs-core:MotorVehicles 2025-01-01 2025-12-31 14025512 frs-core:ShareCapital 2025-12-31 14025512 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 14025512 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 14025512 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 14025512 frs-bus:SmallEntities 2025-01-01 2025-12-31 14025512 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 14025512 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 14025512 frs-core:CostValuation 2024-12-31 14025512 frs-core:CostValuation 2025-12-31 14025512 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 14025512 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 14025512 frs-bus:Director1 2025-01-01 2025-12-31 14025512 frs-bus:Director2 2025-01-01 2025-12-31 14025512 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 14025512 frs-countries:EnglandWales 2025-01-01 2025-12-31 14025512 2023-12-31 14025512 2024-12-31 14025512 2024-01-01 2024-12-31 14025512 frs-core:CurrentFinancialInstruments 2024-12-31 14025512 frs-core:ShareCapital 2024-12-31 14025512 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 14025512
Quantum Construction & Maintenance Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Quantum Construction & Maintenance Holdings Limited
Contents
Contents

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

Page 1
Quantum Construction & Maintenance Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14025512

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets |  |  | 880 |  | -
Investment Properties | 4 |  | 280,795 |  | 130,764
Investments | 5 |  | 1,010 |  | 1,010
|  |  | 282,685 |  | 131,774
CURRENT ASSETS
Debtors | 6 | 55,129 |  | 150,000 |
Cash at bank and in hand |  | 61,648 |  | 6,943 |
|  | 116,777 |  | 156,943 |
Creditors: Amounts Falling Due Within One Year | 7 | (75,835 ) |  | (3,853 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 40,942 |  | 153,090
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 323,627 |  | 284,864
NET ASSETS |  |  | 323,627 |  | 284,864
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,010 |  | 1,010
Profit and Loss Account |  |  | 322,617 |  | 283,854
SHAREHOLDERS' FUNDS |  |  | 323,627 |  | 284,864

Page 1
Page 2
Quantum Construction & Maintenance Holdings Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

Mr J P Newcombe Director | Mrs A J Newcombe Director
10 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Quantum Construction & Maintenance Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Quantum Construction & Maintenance Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14025512 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Motor Vehicles | 25% reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Group accounts not prepared
Group accounts have not been prepared as the group is small and is applying small group exemptions under section 399 of the Companies Act 2006.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 130,764
Additions | 150,031
As at 31 December 2025 | 280,795

Page 3
Page 4
Quantum Construction & Maintenance Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 1,010
As at 31 December 2025 | 1,010
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 1,010
As at 1 January 2025 | 1,010

Details of undertakings
Details of the investments (including principle place of business of unicorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held 2024 2023
Subsidiary undertakings |  |  |
Quantum Construction & Maintenance Limited | Unit 7 Huxley Close Plymouth PL7 4JN England | Ordinary shares | 100% 100%

Subsidiary undertakings
Quantum Construction & Maintenance Limited
The principle activity of Quantum Construction & Maintenance Limited is construction and maintenance of commercial buildings.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 54,033 |  | 150,000
Other debtors | 1,096 |  | -
| 55,129 |  | 150,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | - |  | 1,212
Other creditors | 75,835 |  | 2,641
| 75,835 |  | 3,853

Page 4
Page 5
Quantum Construction & Maintenance Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,010 |  | 1,010

Page 5