QA Primo Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07278353 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st August 2025

for

QA Primo Limited

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:

07278353 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Investments

4

200,000

CURRENT ASSETS

Cash at bank

1,079

CREDITORS

Amounts falling due within one year

5

2,455

1,730

NET CURRENT LIABILITIES

(1,376

)

(651

)

TOTAL ASSETS LESS CURRENT LIABILITIES

198,624

199,349

CAPITAL AND RESERVES

Called up share capital

7

10,000

Share premium

8

90,000

Retained earnings

8

98,624

99,349

SHAREHOLDERS' FUNDS

198,624

199,349

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 Primo Limited 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Going concern

The financial statements have been prepared on a going concern basis. The director has considered the company’s financial position and is satisfied that it will be able to meet its liabilities as they fall due for 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 NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st September 2024

and 31st August 2025

200,000

NET BOOK VALUE

At 31st August 2025

200,000

At 31st August 2024

200,000

The company's investments at the Balance Sheet date in the share capital of companies include the following:

QA Corporate Limited

Registered office: United Kingdom

Nature of business: providing bespoke space creation solutions

%

Class of shares:

holding

Ordinary

100.00

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Amounts owed to group undertakings

1,635

785

Accrued expenses

820

945

2,455

1,730

6.	SECURED DEBTS

There were no secured liabilities at the year end.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

10,000

Ordinary

£1

10,000

8.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1st September 2024

99,349

90,000

189,349

Deficit for the year

(725

)

(725

)

At 31st August 2025

98,624

90,000

188,624

9.	CONTINGENT LIABILITIES

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

10.	OTHER FINANCIAL COMMITMENTS

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

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £1,635 (2024: £785) to QA Corporate Limited, a subsidiary undertaking. The balance is unsecured, interest-free and repayable on demand.

12.	POST BALANCE SHEET EVENTS

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