Registration number: 12135335

April Quest Limited

Statement of Income and Retained Earnings for the Year Ended 31 December 2025

	Note	2025 £	2024 £
Turnover		1,878,844	2,710,549
Cost of sales		(1,066,507)	(1,832,077)
Gross profit		812,337	878,472
Administrative expenses		(460,198)	(490,503)
Operating profit		352,139	387,969
Other interest receivable and similar income		4,561	2,076
Interest payable and similar charges		(211)	(453)
		4,350	1,623
Profit before tax		356,489	389,592
Taxation		(89,278)	(98,951)
Profit for the financial year		267,211	290,641
Retained earnings brought forward		310,803	189,406
Dividends paid		(178,089)	(169,244)
Retained earnings carried forward		399,925	310,803

April Quest Limited

(Registration number: 12135335)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	7,974	9,335
Current assets
Debtors	5	148,292	397,346
Cash at bank and in hand		387,383	107,226
		535,675	504,572
Creditors: Amounts falling due within one year	6	(140,730)	(195,802)
Net current assets		394,945	308,770
Total assets less current liabilities		402,919	318,105
Creditors: Amounts falling due after more than one year	6	-	(3,968)
Provisions for liabilities		(1,994)	(2,334)
Net assets		400,925	311,803
Capital and reserves
Called up share capital		1,000	1,000
Profit and loss account		399,925	310,803
Shareholders' funds		400,925	311,803

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 9 June 2026 and signed on its behalf by:
 

......................................... Mr R J Jenks Director

April Quest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Camberley House, 1 Portesbery Road, Camberley, Surrey, GU15 3SZ.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

April Quest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Fixtures and fittings	25% reducing balance
Office equipment	25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

April Quest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 10).

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	903	7,038	14,319	22,260
Additions	-	-	1,231	1,231
At 31 December 2025	903	7,038	15,550	23,491
Depreciation
At 1 January 2025	662	4,167	8,096	12,925
Charge for the year	61	717	1,814	2,592
At 31 December 2025	723	4,884	9,910	15,517
Carrying amount
At 31 December 2025	180	2,154	5,640	7,974
At 31 December 2024	241	2,871	6,223	9,335

April Quest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5

Debtors

	2025 £	2024 £
Trade debtors	82,106	136,912
Other debtors	3,979	178,245
Prepayments	24,443	31,619
Accrued income	37,764	50,570
	148,292	397,346

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Bank loans and overdrafts	7	-	9,357
Trade creditors		22,618	25,417
Taxation and social security		112,774	153,065
Other creditors		5,338	7,963
		140,730	195,802

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Loans and borrowings	7	-	3,968

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	3,968

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	9,357

April Quest Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	12,431	-
Later than one year and not later than five years	21,754	-
	34,185	-

The amount of non-cancellable operating lease payments recognised as an expense during the year was £3,108 (2024 - £Nil).