T.Q.O.E Limited iXBRL

T.Q.O.E Limited

DIRECTOR'S REPORT AND UNAUDITED FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

T.Q.O.E LIMITED

DIRECTOR AND OTHER INFORMATION


Director	Miss Nasireen Chaudhary


Company Registration Number	09010138


Registered Office	Berkeley House, Amery Street
	Alton
	Hampshire
	GU34 1HN
	United Kingdom


Accountants	Styles & Associates Limited
	BERKELEY HOUSE
	AMERY STREET
	GU341HN
	United Kingdom

T.Q.O.E LIMITED

DIRECTOR'S REPORT

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

The director presents her report and the unaudited financial statements for the financial year ended 31 August 2025.

Principal Activity

The principal activity of the company in the year under review was that of a holding company.

Director

The director who served during the financial year is as follows:

Miss Nasireen Chaudhary

There were no changes in shareholdings between 31 August 2025 and the date of signing the financial statements.

In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.

Statement of Director's Responsibilities

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

select suitable accounting policies and apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Miss Nasireen Chaudhary

Director

18 March 2026

T.Q.O.E LIMITED

Company Registration Number: 09010138

BALANCE SHEET

as at 31 August 2025

		2025	2024
	Notes	£	£

Fixed Assets

Investments

95,150

30,200

─────────

Current Assets

Debtors

360

34,819

Cash and cash equivalents

30,021

32,857

─────────

30,381

67,676

─────────

Creditors: amounts falling due within one year

(113,126)

(49,014)

─────────

Net Current (Liabilities)/Assets

(82,745)

18,662

─────────

Total Assets less Current Liabilities

12,405

48,862

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

12,305

48,762

─────────

Equity attributable to owners of the company

12,405

48,862

═════════

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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 18 March 2026



________________________________
Miss Nasireen Chaudhary
Director

T.Q.O.E LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

GENERAL INFORMATION

T.Q.O.E Limited is a private company, limited by shares, registered in England and Wales. The company's registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

SIGNIFICANT ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision only affects that period or in the period of revision of the revision and future periods if the revision affects both current and future periods.

EMPLOYEES

The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).


5.	INVESTMENTS
		Group and	Total
		participating
		interests/
		joint ventures
	Investments	£	£
	Cost
	At 1 September 2024	30,200	30,200
	Additions	65,000	65,000
	Disposals	(50)	(50)
		─────────	─────────
	At 31 August 2025	95,150	95,150
		─────────	─────────
	Net book value
	At 31 August 2025	95,150	95,150
		═════════	═════════
	At 31 August 2024	30,200	30,200
		═════════	═════════


6.	DEBTORS	2025	2024
		£	£

	Amounts owed by group undertakings	-	34,819
	Other debtors	360	-
		─────────	─────────
		360	34,819
		═════════	═════════


7.	CREDITORS	2025	2024
	Amounts falling due within one year	£	£

	Amounts owed to group undertakings	100,406	34,501
	Taxation	9,755	13,659
	Director's current account	2,871	494
	Accruals	94	360
		─────────	─────────
		113,126	49,014
		═════════	═════════


8.	SHARE CAPITAL

	Allotted, issued and fully paid:

		2025	2024
		£	£

	100 Ordinary Shares	100	100
		═════════	═════════

DIRECTORS ADVANCES, CREDITS AND GUARANTEES

At the year end, the company owed the director £2,871 (2024: £494).