IRIS Accounts Production v26.1.10.61 SC608848 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC608848 2024-09-30 SC608848 2025-09-30 SC608848 2024-10-01 2025-09-30 SC608848 2023-09-30 SC608848 2023-10-01 2024-09-30 SC608848 2024-09-30 SC608848 ns15:Scotland 2024-10-01 2025-09-30 SC608848 ns14:PoundSterling 2024-10-01 2025-09-30 SC608848 ns10:Director1 2024-10-01 2025-09-30 SC608848 ns10:Director2 2024-10-01 2025-09-30 SC608848 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC608848 ns10:SmallEntities 2024-10-01 2025-09-30 SC608848 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 SC608848 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC608848 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC608848 ns10:FullAccounts 2024-10-01 2025-09-30 SC608848 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC608848 ns5:CurrentFinancialInstruments 2025-09-30 SC608848 ns5:CurrentFinancialInstruments 2024-09-30 SC608848 ns5:ShareCapital 2025-09-30 SC608848 ns5:ShareCapital 2024-09-30 SC608848 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC608848 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC608848 ns5:ShareCapital 2023-09-30 SC608848 ns5:RetainedEarningsAccumulatedLosses 2023-09-30 SC608848 ns5:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 SC608848 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 SC608848 ns5:ComputerEquipment 2024-10-01 2025-09-30 SC608848 ns5:OwnedAssets 2024-10-01 2025-09-30 SC608848 ns5:OwnedAssets 2023-10-01 2024-09-30 SC608848 ns5:ComputerEquipment 2024-09-30 SC608848 ns5:ComputerEquipment 2025-09-30 SC608848 ns5:ComputerEquipment 2024-09-30 SC608848 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC608848 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30

REGISTERED NUMBER: SC608848 (Scotland)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Quantum Communications Group Limited

Quantum Communications Group Limited (Registered number: SC608848)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Report of the Directors | 2 |

Profit and Loss Account | 3 |

Balance Sheet | 4 |

Statement of Changes in Equity | 6 |

Notes to the Financial Statements | 7 |

Quantum Communications Group Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mrs Flavia Elizabeth Paterson

| Mr Alan Peter Roden

| REGISTERED OFFICE: | Summit House

| 4-5 Mitchell Street

| Edinburgh

| EH6 7BD

| REGISTERED NUMBER: | SC608848 (Scotland)

| ACCOUNTANTS: | Wallace White Accountants

| 2nd Floor

| 22-24 Blythswood Square

| Glasgow

| G2 4BG

Quantum Communications Group Limited (Registered number: SC608848)

Report of the Directors

for the Year Ended 30 September 2025

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a political communications agency.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Mrs Flavia Elizabeth Paterson

Mr Alan Peter Roden

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are 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 directors are required to:

- | select suitable accounting policies and then 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 directors are 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 them to ensure that the financial statements comply with the Companies Act 2006. They are 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.

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

ON BEHALF OF THE BOARD:

Mr Alan Peter Roden - Director

20 April 2026

Quantum Communications Group Limited (Registered number: SC608848)

Profit and Loss Account

for the Year Ended 30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 1,076,488 |  | 880,566 |  |

Cost of sales | 586,213 |  | 466,038 |  |

GROSS PROFIT | 490,275 |  | 414,528 |  |

Administrative expenses | 99,335 |  | 34,207 |  |

OPERATING PROFIT | 4 | 390,940 |  | 380,321 |  |

Interest receivable and similar income | 5,317 |  | 3,690 |  |

396,257 |  | 384,011 |  |

Interest payable and similar expenses | 94 |  | - |  |

PROFIT BEFORE TAXATION | 396,163 |  | 384,011 |  |

Tax on profit | 105,139 |  | 100,360 |  |

PROFIT FOR THE FINANCIAL YEAR | 291,024 |  | 283,651 |  |

Quantum Communications Group Limited (Registered number: SC608848)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 4,386 |  | 3,107 |  |

CURRENT ASSETS

Debtors | 6 | 132,973 |  | 158,486 |  |

Cash and cash equivalents | 464,125 |  | 313,917 |  |

597,098 |  | 472,403 |  |

CREDITORS

Amounts falling due within one year | 7 | 181,529 |  | 173,476 |  |

NET CURRENT ASSETS | 415,569 |  | 298,927 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 419,955 |  | 302,034 |  |

PROVISIONS FOR LIABILITIES | 1,097 |  | - |  |

NET ASSETS | 418,858 |  | 302,034 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 418,856 |  | 302,032 |  |

418,858 |  | 302,034 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Quantum Communications Group Limited (Registered number: SC608848)

Balance Sheet - continued

30 September 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

Mrs Flavia Elizabeth Paterson - Director

Mr Alan Peter Roden - Director

Quantum Communications Group Limited (Registered number: SC608848)

Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 October 2023 | 2 |  | 126,981 |  | 126,983 |  |

Changes in equity

Dividends | - |  | (108,600 | ) | (108,600 | ) |

Total comprehensive income | - |  | 283,651 |  | 283,651 |  |

Balance at 30 September 2024 | 2 |  | 302,032 |  | 302,034 |  |

Changes in equity

Dividends | - |  | (174,200 | ) | (174,200 | ) |

Total comprehensive income | - |  | 291,024 |  | 291,024 |  |

Balance at 30 September 2025 | 2 |  | 418,856 |  | 418,858 |  |

Quantum Communications Group Limited (Registered number: SC608848)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Quantum Communications Group Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 8 ) .

Quantum Communications Group Limited (Registered number: SC608848)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 30.9.25 |  | 30.9.24

£ | £ |

| Depreciation - owned assets | 1,826 |  | 1,035 |  |

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2024 | 4,198 |  |

| Additions | 3,105 |  |

| At 30 September 2025 | 7,303 |  |

| DEPRECIATION

| At 1 October 2024 | 1,091 |  |

| Charge for year | 1,826 |  |

| At 30 September 2025 | 2,917 |  |

| NET BOOK VALUE

| At 30 September 2025 | 4,386 |  |

| At 30 September 2024 | 3,107 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 132,973 |  | 158,486 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade creditors | 68 |  | 463 |  |

| Taxation and social security | 159,851 |  | 149,523 |  |

| Other creditors | 21,610 |  | 23,490 |  |

181,529 |  | 173,476 |  |