Quercus Defence Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09400460

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		58,805		46,380
Investments	5		9,616		9,616

			68,421		55,996
CURRENT ASSETS
Stocks	6	6,488		4,071
Debtors	7	10,144		7,013
Cash at bank and in hand		192		3,290

		16,824		14,374
Creditors: Amounts Falling Due Within One Year	8	(9,684 )		(8,454 )

NET CURRENT ASSETS (LIABILITIES)			7,140		5,920

TOTAL ASSETS LESS CURRENT LIABILITIES			75,561		61,916

NET ASSETS			75,561		61,916

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			75,560		61,915

SHAREHOLDERS' FUNDS			75,561		61,916

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Quercus Defence Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Timothy Vaughan

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Quercus Defence Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09400460 . The registered office is Fairwinds, Townsend, Pitton, SP5 1DH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	25%
Motor Vehicles	25%

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Quercus Defence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 February 2025	32,177	18,487	20,523	71,187
Additions	-	1,172	25,000	26,172
Disposals	-	-	(20,523 )	(20,523 )

As at 31 January 2026	32,177	19,659	25,000	76,836

Depreciation
As at 1 February 2025	-	9,155	15,652	24,807
Provided during the period	-	2,626	6,250	8,876
Disposals	-	-	(15,652 )	(15,652 )

As at 31 January 2026	-	11,781	6,250	18,031

Net Book Value
As at 31 January 2026	32,177	7,878	18,750	58,805

As at 1 February 2025	32,177	9,332	4,871	46,380

5. Investments

	Other
	£
Cost or Valuation
As at 1 February 2025	9,616

As at 31 January 2026	9,616

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	9,616

As at 1 February 2025	9,616

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Quercus Defence Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Stocks

	2026	2025
	£	£
Closing Stock.	6,488	4,071

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,464	3,996
Prepayments and accrued income	-	337
Other debtors	2,680	2,680

	10,144	7,013

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	1,490	1,311
VAT	1,594	6,978
Directors' loan accounts	6,600	165

	9,684	8,454

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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