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Registered Number: 13634685
England and Wales

 

 

 

CQ MED SPA LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

CQ MED SPA LTD
Contents Page
For the year ended 30 September 2025
Accountants report
You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
TOB CONSULTANT LIMITED
30 September 2025



....................................................

TOB CONSULTANT LIMITED
St James's House
Suite 18, 5th Floor
Salford
M6 5FW
06 June 2026
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 4 10,000    20,000 
10,000    20,000 
Current assets      
Cash at bank and in hand 3,237    2 
Creditors: amount falling due within one year (19,529)   (2,257)
Net current assets (16,292)   (2,255)
 
Total assets less current liabilities (6,292)   17,745 
Creditors: amount falling due after more than one year (21,580)   (33,352)
Net assets (27,872)   (15,607)
 

Capital and reserves 		     
Called up share capital 1    1 
Profit and loss account (27,873)   (15,608)
Shareholders' funds (27,872)   (15,607)
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 June 2026 and were signed by:


-------------------------------
Abimbola SONDE
Director
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General Information
CQ MED SPA LTD is a private company, limited by shares, registered in England and Wales, registration number 13634685, registration address 128 BROUGHTON STREET, MANCHESTER, M8 8AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
2.

Staff Costs

2025
£		   2024
£
Wages and salaries 44,456    27,725 
Social security costs 1,980    2,257 
46,436    29,982 

3.

Average number of employees

Average number of employees during the year was 4 (2024 : 2).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 October 2024 50,000    50,000 
Additions -    - 
Disposals -    - 
At 30 September 2025 50,000    50,000 
Depreciation
At 01 October 2024 30,000    30,000 
Charge for year 10,000    10,000 
On disposals -    - 
At 30 September 2025 40,000    40,000 
Net book values
Closing balance as at 30 September 2025 10,000    10,000 
Opening balance as at 01 October 2024 20,000    20,000 


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