Company No: 11900678 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

S K Henderson

REGISTERED OFFICE	22 Chancery Lane
	C/O Dixon Wilson
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

11900678 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	3,176		4,070
Investments	4	3,951,811		2,708,564
		3,954,987		2,712,634
Current assets
Debtors	5	71,971		35,693
Cash at bank and in hand		274,255		60,607
		346,226		96,300
Creditors: amounts falling due within one year	6	( 324,151)		( 146,944)
Net current assets/(liabilities)		22,075		(50,644)
Total assets less current liabilities		3,977,062		2,661,990
Provision for liabilities		( 202,288)		( 124,106)
Net assets		3,774,774		2,537,884
Capital and reserves
Called-up share capital		10		10
Profit and loss account		3,774,764		2,537,874
Total shareholder's funds		3,774,774		2,537,884

For the financial year ending 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:

• The member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of 5th Quadrant Ltd (registered number: 11900678) were approved and authorised for issue by the Director on 10 June 2026. They were signed on its behalf by:

S K Henderson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

5th Quadrant Ltd (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, C/O Dixon Wilson, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover represents amounts chargeable in respect of the sale of services to customers. Income is recognised in the period in which services are provided.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	2		2

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 October 2024	6,448		6,448
Additions	999		999
Disposals	( 1,099)		( 1,099)
At 30 September 2025	6,348		6,348
Accumulated depreciation
At 01 October 2024	2,378		2,378
Charge for the financial year	1,012		1,012
Disposals	( 218)		( 218)
At 30 September 2025	3,172		3,172
Net book value
At 30 September 2025	3,176		3,176
At 30 September 2024	4,070		4,070

4. Fixed asset investments

	Listed investments		Other investments		Total
	£		£		£
Cost or valuation before impairment
At 01 October 2024	2,569,843		138,721		2,708,564
Additions	1,035,914		0		1,035,914
Disposals	( 113,383)		0		( 113,383)
Movement in fair value	320,716		0		320,716
At 30 September 2025	3,813,090		138,721		3,951,811
Carrying value at 30 September 2025	3,813,090		138,721		3,951,811
Carrying value at 30 September 2024	2,569,843		138,721		2,708,564

5. Debtors

	2025		2024
	£		£
Trade debtors	0		516
Other debtors	71,971		35,177
	71,971		35,693

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	320,376		136,284
Other creditors	3,775		10,660
	324,151		146,944