Quriosity Edge Ltd 12178476 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is Management consultancy activities other Digita Accounts Production Advanced 6.30.9574.0 true 12178476 2025-01-01 2025-12-31 12178476 2025-12-31 12178476 core:RetainedEarningsAccumulatedLosses 2025-12-31 12178476 core:ShareCapital 2025-12-31 12178476 core:CurrentFinancialInstruments 2025-12-31 12178476 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12178476 core:FurnitureFittings 2025-12-31 12178476 core:OfficeEquipment 2025-12-31 12178476 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-12-31 12178476 bus:SmallEntities 2025-01-01 2025-12-31 12178476 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12178476 bus:FilletedAccounts 2025-01-01 2025-12-31 12178476 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12178476 bus:RegisteredOffice 2025-01-01 2025-12-31 12178476 bus:Director1 2025-01-01 2025-12-31 12178476 bus:Director2 2025-01-01 2025-12-31 12178476 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12178476 bus:Agent1 2025-01-01 2025-12-31 12178476 core:ComputerEquipment 2025-01-01 2025-12-31 12178476 core:FurnitureFittings 2025-01-01 2025-12-31 12178476 core:OfficeEquipment 2025-01-01 2025-12-31 12178476 core:KeyManagementPersonnel 2025-01-01 2025-12-31 12178476 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2025-01-01 2025-12-31 12178476 countries:EnglandWales 2025-01-01 2025-12-31 12178476 2024-12-31 12178476 core:FurnitureFittings 2024-12-31 12178476 core:OfficeEquipment 2024-12-31 12178476 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-12-31 12178476 2024-01-01 2024-12-31 12178476 2024-12-31 12178476 core:RetainedEarningsAccumulatedLosses 2024-12-31 12178476 core:ShareCapital 2024-12-31 12178476 core:CurrentFinancialInstruments 2024-12-31 12178476 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12178476 core:FurnitureFittings 2024-12-31 12178476 core:OfficeEquipment 2024-12-31 12178476 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-12-31 12178476 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-01-01 2024-12-31 12178476 2023-12-31 12178476 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-12-31 iso4217:GBP xbrli:pure

Quriosity Edge Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Quriosity Edge Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Quriosity Edge Ltd

Company Information

Directors | L C Tewes F A B Tewes

Registered Office | Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Registered Number | 12178476

Accountants | Verinder Powell Associates Limited Suite 5 Corum 2 Corum Office Park Crown Way Warmley Bristol BS30 8FJ

Quriosity Edge Ltd

(Registration number: 12178476)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 4,947 | 3,709
Current assets |  |  |
Debtors | 5 | - | 9,054
Cash at bank and in hand |  | 46,927 | 63,518
|  | 46,927 | 72,572
Creditors: Amounts falling due within one year | 6 | (13,740) | (18,604)
Net current assets |  | 33,187 | 53,968
Total assets less current liabilities |  | 38,134 | 57,677
Provisions for liabilities |  | (940) | (1,284)
Net assets |  | 37,194 | 56,393
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 37,094 | 56,293
Shareholders' funds |  | 37,194 | 56,393

Quriosity Edge Ltd

(Registration number: 12178476)
Balance Sheet as at 31 December 2025

For the financial year ending 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

......................................... L C Tewes Director

Quriosity Edge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5 Corum 2
Corum Office Park
Crown Way
Warmley
Bristol
BS30 8FJ

These financial statements were authorised for issue by the Board on 22 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime). There have been no material departures from the Financial Reporting Standard 102 1A.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in Pounds Sterling (£), and are rounded to the nearest pound.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. 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.

Quriosity Edge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% on cost
Computer equipment | 33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Quriosity Edge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company operates a define contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. Once the contributions have been paid, the company has no further payment obligations.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Quriosity Edge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Fixtures and fittings £ | Computer equipment £ | Total £
Cost or valuation
At 1 January 2025 | 5,151 | 7,525 | 12,676
Additions | - | 3,724 | 3,724
Disposals | - | (141) | (141)
At 31 December 2025 | 5,151 | 11,108 | 16,259
Depreciation
At 1 January 2025 | 3,913 | 5,054 | 8,967
Charge for the year | 661 | 1,705 | 2,366
Eliminated on disposal | - | (21) | (21)
At 31 December 2025 | 4,574 | 6,738 | 11,312
Carrying amount
At 31 December 2025 | 577 | 4,370 | 4,947
At 31 December 2024 | 1,238 | 2,471 | 3,709

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | - | 9,054
| - | 9,054

6 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Amounts owed to related parties | 7 | 3,149 | 1,694
Taxation and social security |  | 8,441 | 14,378
Accruals |  | 2,150 | 2,532
|  | 13,740 | 18,604

Quriosity Edge Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Related party transactions

Loans from related parties

2025 | Key management £ | Total £
At start of period | 1,694 | 1,694
Advanced | 8,290 | 8,290
Repaid | (6,835) | (6,835)
At end of period | 3,149 | 3,149

2024 | Key management £ | Total £
At start of period | 6,450 | 6,450
Advanced | 4,988 | 4,988
Repaid | (9,744) | (9,744)
At end of period | 1,694 | 1,694

Terms of loans from related parties

Loans from key management are interest free and repayable on demand.