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Quarmby Group Limited Registered number: 10138282 Information for filing with The Registrar For the year ended 30 June 2025
QUARMBY GROUP LIMITED REGISTERED NUMBER: 10138282 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Fixed asset investments | 4 |  | 3,351,607 |  | 1,010,321
|  |  | 3,351,607 |  | 1,010,321
Current assets |  |  |  |  |
Debtors due after more than one year |  | 307,443 |  | 1,172,917 |
Debtors: amounts falling due within one year | 5 | 255,030 |  | 580,968 |
Cash at bank and in hand | 6 | 17,155 |  | 1,149,973 |
|  | 579,628 |  | 2,903,858 |
Creditors: amounts falling due within one year | 7 | (71,578) |  | (1,131,979) |
Net current assets |  |  | 508,050 |  | 1,771,879
Total assets less current liabilities |  |  | 3,859,657 |  | 2,782,200
Net assets |  |  | 3,859,657 |  | 2,782,200
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10 |  | 10
Capital contribution reserve |  |  | 1,020,493 |  | -
Profit and loss account |  |  | 2,839,154 |  | 2,782,190
|  |  | 3,859,657 |  | 2,782,200
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QUARMBY GROUP LIMITED REGISTERED NUMBER: 10138282 BALANCE SHEET (CONTINUED) AS AT 30 JUNE 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 year 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 profit and loss account 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 by:
Christopher Andrew Quarmby
Director
Date: 20 May 2026
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QUARMBY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Quarmby Group Limited is a private limited company registered in England. Its registered office address is 20 Rivermead, East Molesey, England, KT8 9AZ, United Kingdom. The Company's registered number is 10138282. The principal activities of the Company during the year continued to be that of an investment company. A summary of the Company's accounting policies, which have been consistently applied, are set out below: 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 will pay liabilities as they fall due and fulfil negative reserves through the continued support of cash injections as required. On the basis of the above, the shareholders consider the Company to be a going concern for the foreseeable future. On that basis, the financial statements have been prepared on a going concern basis.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
QUARMBY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 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 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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 year was 2 (2024 - 3).
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QUARMBY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies | Listed investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 July 2024 | 1 | 1,010,320 | 1,010,321
| Additions | - | 4,809,175 | 4,809,175
| Disposals | - | (2,565,387) | (2,565,387)
| Revaluations | - | 97,498 | 97,498
| At 30 June 2025 | 1 | 3,351,606 | 3,351,607
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 307,443 | 1,172,917
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 250,000 | 580,421
| Prepayments and accrued income | 5,030 | 547
|  | 255,030 | 580,968
| Included within the above other debtor balance is an amount of £250,000 owing to a sister company. This balance is interest free and is repayable on demand.
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 17,155 | 1,149,973
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QUARMBY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 60,070 | 1,127,530
| Accruals and deferred income | 11,508 | 4,449
|  | 71,578 | 1,131,979
8. | Reserves
Capital contribution reserve The capital contribution reserve represents non-distributable capital contributions received from group undertakings. Profit & loss account This reserve represents the cumulative profits and losses of the Company.
9. | Pension commitments
Durning the year, the Company paid into the Directors pension account. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund amounting to £60,000 (2024 - £Nil).
10. | Related party transactions
| During the year, the Company entered into a group reorganisation transaction with its subsidiary undertaking, Velvet Group Limited. As part of this reorganisation, the Company received assets with a book value totalling £1,020,493 from its subsidiary undertaking. The consideration for the transfer was satisfied by the issue of loan notes by the subsidiary undertaking to the Company, which were subsequently waived. The transaction was undertaken as part of a group restructuring and no gain or loss arose on the transfer. As at 30 June 2025 Quarmby Group Limited owed C Quarmby £38,474 (was owed 2024 - £469,362). This amount is interest free and has no fixed repayment terms. As at 30 June 2025 Quarmby Group Limited owed Velvet Group Limited £21,496 (2024 - £621,893). This amount is interest free and payable on demand. As at 30 June 2025 Quarmby Group Limited was owed by Marhall Three Limited, a company linked through common ownership £250,000 (2024 - £200,000). This amount is interest free and payable on demand.
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QUARMBY GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
11. | Controlling party
The ultimate controlling party of Quarmby Group Limited is C Quarmby and J Quarmby through the ownership of 50% of the all shares each.
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