2 false false false false false false false false false false true false false false false false false No description of principal activity 2024-11-01 Sage Accounts Production Advanced 2024 - FRS102_2024 3,875 924 4,799 1,920 577 2,497 2,302 1,955 xbrli:pure xbrli:shares iso4217:GBP 11638209 2024-11-01 2025-10-31 11638209 2025-10-31 11638209 2024-10-31 11638209 2023-11-01 2024-10-31 11638209 2024-10-31 11638209 2023-10-31 11638209 core:FurnitureFittings 2024-11-01 2025-10-31 11638209 bus:Director1 2024-11-01 2025-10-31 11638209 core:FurnitureFittings 2024-10-31 11638209 core:FurnitureFittings 2025-10-31 11638209 core:WithinOneYear 2025-10-31 11638209 core:WithinOneYear 2024-10-31 11638209 core:ShareCapital 2025-10-31 11638209 core:ShareCapital 2024-10-31 11638209 core:RetainedEarningsAccumulatedLosses 2025-10-31 11638209 core:RetainedEarningsAccumulatedLosses 2024-10-31 11638209 core:FurnitureFittings 2024-10-31 11638209 bus:SmallEntities 2024-11-01 2025-10-31 11638209 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 11638209 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11638209 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11638209 bus:FullAccounts 2024-11-01 2025-10-31
COMPANY REGISTRATION NUMBER: 11638209

Poulton Quality Solutions Limited

Filleted Unaudited Financial Statements

31 October 2025

Poulton Quality Solutions Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 2,302 | 1,955

Current assets

Debtors | 6 | 28,940 | 47,727
Cash at bank and in hand | 76,484 | 52,297
| --------- | ---------
| 105,424 | 100,024

Creditors: amounts falling due within one year | 7 | 21,217 | 32,016
| --------- | ---------
Net current assets | 84,207 | 68,008
| -------- | --------
Total assets less current liabilities | 86,509 | 69,963

Provisions | 576 | 489
| -------- | --------
Net assets | 85,933 | 69,474
| -------- | --------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 85,833 | 69,374
| -------- | --------
Shareholders funds | 85,933 | 69,474
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Poulton Quality Solutions Limited

Statement of Financial Position (continued)

31 October 2025
These financial statements were approved by the board of directors and authorised for issue on 9 May 2026 , and are signed on behalf of the board by:

Mr M Poulton |
Director |

Company registration number: 11638209

Poulton Quality Solutions Limited

Notes to the Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Sunbank, Station Road, Dunmow, CM6 1XH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from services rendered is recognised when the services are completed in accordance with individual contracts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% reducing balance

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 November 2024 | 3,875
Additions | 924
| -------
At 31 October 2025 | 4,799
| -------
Depreciation |
At 1 November 2024 | 1,920
Charge for the year | 577
| -------
At 31 October 2025 | 2,497
| -------
Carrying amount |
At 31 October 2025 | 2,302
| -------
At 31 October 2024 | 1,955
| -------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 28,140 | 47,145
Other debtors | 800 | 582
| -------- | --------
| 28,940 | 47,727
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 18,810 | 18,330
Social security and other taxes | 68 | 11,224
Wages Control | – | 1,031
Other creditors | 2,339 | 1,431
| -------- | --------
| 21,217 | 32,016
| -------- | --------

8. Related party transactions
The company was under the control of its Director/Shareholder for the period under review.