FQ Commercial Investments Limited

FQ Commercial Investments Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Current assets
Stocks	3	2,482,024	1,822,771
Debtors	4	393,699	717,904
Cash at bank and in hand		55,794	49,615
		2,931,517	2,590,290
Creditors: amount falling due within one year	5	(3,126,768)	(2,549,072)
Net current assets		(195,251)	41,218

Total assets less current liabilities		(195,251)	41,218
Net assets		(195,251)	41,218

Capital and reserves
Called up share capital		20	20
Profit and loss account		(195,271)	41,198
Shareholders' funds		(195,251)	41,218

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 29 April 2026 and were signed on its behalf by:

-------------------------------
Andrew Floyd
Director

FQ Commercial Investments Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

FQ Commercial Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 12360015, registration address 1st Floor, NQ Building, 47 Bengal Street, Manchester, M4 6BB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Stocks

	2025 £		2024 £
Stocks	2,482,024		1,822,771
	2,482,024		1,822,771

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	71,108	111,426
Other Debtors	322,591	606,478
	393,699	717,904

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	49,104	38,284
Taxation and Social Security	27,811	24,097
Other Creditors	3,049,853	2,486,691
	3,126,768	2,549,072

6.	Events after Balance sheet date

Director Changes

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Daren Whitaker (Resigned 14 November 2025)

Andrew Floyd (Appointed 13 November 2025)

Andrew Lofthouse (Appointed 13 November 2025)

Registered Number: 12360015
England and Wales
FQ COMMERCIAL INVESTMENTS LIMITED

Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025