REGISTERED NUMBER: 02636392 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

QA Corporate Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr P W Scroggs

REGISTERED OFFICE:

Tff 6 Cambridge Park Tff

6 Cambridge Park

Redland

Bristol

BS6 6XN

REGISTERED NUMBER:

02636392 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

9,470

14,245

CURRENT ASSETS

Debtors

5

455,680

391,666

Cash at bank

649,594

570,236

1,105,274

961,902

CREDITORS

Amounts falling due within one year

6

245,659

181,749

NET CURRENT ASSETS

859,615

780,153

TOTAL ASSETS LESS CURRENT LIABILITIES

869,085

794,398

PROVISIONS FOR LIABILITIES

1,676

2,861

NET ASSETS

867,409

791,537

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

867,407

791,535

SHAREHOLDERS' FUNDS

867,409

791,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th May 2026 and were signed by:

Mr P W Scroggs - Director

1.	STATUTORY INFORMATION

QA Corporate Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling (£), which is the functional currency of the company.

Turnover

Turnover represents amounts receivable for bespoke space creation solutions supplied to customers, net of discounts, rebates, VAT and other sales taxes.

Revenue is recognised in accordance with the transfer of control of goods and services to customers. For contracts involving design, manufacture and installation services, revenue is recognised over time where performance obligations are satisfied progressively, based on the stage of completion of the contract.

Where contracts do not meet the criteria for over time recognition, revenue is recognised at the point in time when the significant risks and rewards of ownership have transferred to the customer, typically on completion and delivery of the project.

All turnover is derived from customers based in the United Kingdom.

Tangible fixed assets

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

Plant and machinery

-

25% on cost and 20% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

33.33% on cost, 25% on cost and 20% on cost

Financial instruments

The company applies Section 11 "Basic Financial Instruments". Financial assets and liabilities are recognised at transaction price and subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position and are satisfied that it will be able to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st September 2024

4,024

31,307

17,945

53,276

Additions

-

-

650

650

Disposals

-

-

(3,434

)

(3,434

)

At 31st August 2025

4,024

31,307

15,161

50,492

DEPRECIATION

At 1st September 2024

3,370

18,706

16,955

39,031

Charge for year

654

3,131

750

4,535

Eliminated on disposal

-

-

(2,544

)

(2,544

)

At 31st August 2025

4,024

21,837

15,161

41,022

NET BOOK VALUE

At 31st August 2025

-

9,470

-

9,470

At 31st August 2024

654

12,601

990

14,245

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

343,567

377,838

Amounts owed by group undertakings

1,635

785

Accrued income

103,676

-

Prepayments

6,802

13,043

455,680

391,666

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

171,314

132,442

Tax

22,076

24,240

Social security and other taxes

4,681

7,895

VAT

4,231

7,164

Other creditors

1,718

738

Directors' current accounts

769

488

Deferred income

-

593

Accrued expenses

40,870

8,189

245,659

181,749

7.	SECURED DEBTS

There were no secured debts at the year end.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1st September 2024

791,535

Profit for the year

75,872

At 31st August 2025

867,407

10.	CONTINGENT LIABILITIES

The company had no contingent liabilities at the balance sheet date.

11.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company had no capital or other financial commitments.

12.	RELATED PARTY DISCLOSURES

During the year, the company entered into the following transactions with related parties:

Director’s loan account: At the year end, the company owed £769 to the director (2024: £488). The balance is unsecured, interest-free and repayable on demand.

Amounts owed by group undertakings: At the year end, £1,635 (2024: £785) was due from QA Primo Ltd, the company’s parent undertaking. The balance is unsecured, interest-free and repayable on demand.

13.	POST BALANCE SHEET EVENTS

There have been no material events after the balance sheet date requiring disclosure or adjustment to the financial statements.