SQD Consulting UK Limited - Filleted accounts

Registered number

11988494

SQD Consulting UK Limited

Filleted Accounts

31 March 2026

SQD Consulting UK Limited
Registered number:		11988494
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	1,451			3,683
Cash at bank and in hand		52,578			209,060
		54,029			212,743

Creditors: amounts falling due within one year	4	(54,837)			(205,323)

Net current (liabilities)/assets			(808)			7,420

Net (liabilities)/assets			(808)			7,420

Capital and reserves
Called up share capital			10			10
Profit and loss account			(818)			7,410

Shareholder's funds			(808)			7,420

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Q Duncan
Director
Approved by the board on 18 May 2026

SQD Consulting UK Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration receivable and is earned from the rendering of services. It 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.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		2


3	Debtors	2026		2025
£			£

	Other debtors and prepayments	1,451		3,683


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Director's loan	53,277		203,277
	Other taxation and social security costs	-		546
	Accruals	1,560		1,500
		54,837		205,323


5	Other information

	SQD Consulting UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Bonhill Street
	London
	EC2A 4DJ