| REGISTERED NUMBER: |
| TQS Advisory Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2025 |
| REGISTERED NUMBER: |
| TQS Advisory Limited |
| Unaudited Financial Statements |
| for the Year Ended 31 August 2025 |
| TQS Advisory Limited (Registered number: 09760358) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2025 |
| Page |
| Company information | 1 |
| Chartered accountants' report | 2 |
| Statement of financial position | 3 |
| Notes to the financial statements | 4 |
| TQS Advisory Limited |
| Company Information |
| for the Year Ended 31 August 2025 |
| Director: |
| Registered office: |
| Registered number: |
| Accountants: |
| Monica House |
| St Augustines Road |
| Wisbech |
| Cambridgeshire |
| PE13 3AD |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| TQS Advisory Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Director's report are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of TQS Advisory Limited for the year ended 31 August 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of TQS Advisory Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of TQS Advisory Limited and state those matters that we have agreed to state to the director of TQS Advisory Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TQS Advisory Limited and its director for our work or for this report. |
| It is your duty to ensure that TQS Advisory Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of TQS Advisory Limited. You consider that TQS Advisory Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of TQS Advisory Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Monica House |
| St Augustines Road |
| Wisbech |
| Cambridgeshire |
| PE13 3AD |
| TQS Advisory Limited (Registered number: 09760358) |
| Statement of Financial Position |
| 31 August 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 5 |
| Current assets |
| Debtors | 6 |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current assets |
| Total assets less current liabilities |
| Provisions for liabilities |
| Net assets |
| Capital and reserves |
| Called up share capital |
| Retained earnings |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the director and authorised for issue on |
| TQS Advisory Limited (Registered number: 09760358) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2025 |
| 1. | Statutory information |
| TQS Advisory Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Statement of compliance |
| 3. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Computer equipment | - |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| 4. | Employees and directors |
| The average number of employees during the year was |
| TQS Advisory Limited (Registered number: 09760358) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 5. | Tangible fixed assets |
| Computer |
| equipment |
| £ |
| Cost |
| At 1 September 2024 |
| Additions |
| At 31 August 2025 |
| Depreciation |
| At 1 September 2024 |
| Charge for year |
| At 31 August 2025 |
| Net book value |
| At 31 August 2025 |
| At 31 August 2024 |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other Debtors | 73,083 | 58,086 |
| Directors' loan accounts | 216,542 | 172,106 |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| VAT | 73,870 | 51,781 |
| Accrued expenses |
| TQS Advisory Limited (Registered number: 09760358) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 8. | Directors' advances, credits and guarantees |
| The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |