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Registered number: 14075840 QUBE (NORTH) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
QUBE (NORTH) LIMITED REGISTERED NUMBER: 14075840 BALANCE SHEET AS AT 31 MARCH 2025
|  | 31 March |  | 30 April
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 137,069 |  | -
|  |  | 137,069 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | - |  | 1 |
|  | - |  | 1 |
Creditors: amounts falling due within one year | 6 | (92,399) |  | (28,747) |
Net current liabilities |  |  | (92,399) |  | (28,746)
Total assets less current liabilities |  |  | 44,670 |  | (28,746)
Creditors: amounts falling due after more than one year |  |  | (109,194) |  | -
Net liabilities |  |  | (64,524) |  | (28,746)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (64,525) |  | (28,747)
|  |  | (64,524) |  | (28,746)
Page 1
QUBE (NORTH) LIMITED REGISTERED NUMBER: 14075840 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 period 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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 May 2026.
A Hamzianpour
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
QUBE (NORTH) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
Qube (North) Limited is a private company limited by shares incorporated in England and Wales (registration number: 14075840). The registered office address is 86-90 Paul Street, London, EC2A 4NE. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have considered the position of the company at the period end as well as at the date of signature of the financial statements and the support available from the parent company. They are satisified that the company will be able to satisfy it's financial obligations for at least 12 months from the date of signature of the financial statements which have been prepared on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Rendering of services Revenue 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 revenue 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 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred. Page 3
QUBE (NORTH) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 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:
|  |  |  | Other fixed assets | - | Straight line over 5 years
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 profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2024 - 2).
Page 4
QUBE (NORTH) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Other fixed assets
|  | £
| Cost or valuation |
| Additions | 174,451
| At 31 March 2025 | 174,451
| Depreciation |
| Charge for the year | 37,382
| At 31 March 2025 | 37,382
| Net book value |
| At 31 March 2025 | 137,069
| At 30 April 2024 | -
5. | Debtors
|  |  |  |  | 31 March | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 1
|  | - | 1
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 March | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 35,144 | -
| Other creditors | 35,454 | 28,747
| Accruals and deferred income | 21,801 | -
|  | 92,399 | 28,747
Page 5
QUBE (NORTH) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 31 March | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 109,194 | -
|  | 109,194 | -
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 31 March | 30 April
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 35,144 | -
|  | 35,144 | -
| Amounts falling due 1-2 years |  |
| Other loans | 38,164 | -
|  | 38,164 | -
| Amounts falling due 2-5 years |  |
| Other loans | 71,030 | -
|  | 71,030 | -
|  | 144,338 | -
9. | Related party transactions
| The Company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the same group.
10. | Controlling party
The immediate and ultimate controlling party is ABS Media Limited, a company registered in England and Wales. The registered office address is 86-90 Paul Street, London, EC2A 4NE. Page 6