Registration number: 04278179

Quantum Mouldings Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Quantum Mouldings Limited

Company Information

Directors

Mr M A Young Mr H J Wooldridge Mr D M Wooldridge Mr P G Wooldridge Mrs Gillian Lorna Wooldridge Mrs Gillian Wooldridge

Company secretary

Mr P G Wooldridge

Registered office

Whitehouse Road Kidderminster DY10 1HT

Accountants

CLG Accountants & Business Advisors Hagley Road Business Hub 8 Hagley Road Stourbridge West Midlands DY8 1PS

Quantum Mouldings Limited

(Registration number: 04278179)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	266,599	168,056
Current assets
Stocks	5	351,068	280,424
Debtors	6	380,392	394,618
Cash at bank and in hand		485,859	751,632
		1,217,319	1,426,674
Creditors: Amounts falling due within one year	7	(294,457)	(405,534)
Net current assets		922,862	1,021,140
Total assets less current liabilities		1,189,461	1,189,196
Provisions for liabilities		(36,970)	(36,970)
Net assets		1,152,491	1,152,226
Capital and reserves
Called up share capital	8	1,220	1,220
Share premium reserve		349,780	349,780
Retained earnings		801,491	801,226
Shareholders' funds		1,152,491	1,152,226

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 Profit and Loss Account.

Approved and authorised by the Board on 18 June 2026 and signed on its behalf by:
 

Quantum Mouldings Limited

(Registration number: 04278179)
Balance Sheet as at 31 December 2025

......................................... Mr P G Wooldridge Company secretary and director

Quantum Mouldings 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:
Whitehouse Road
Kidderminster
DY10 1HT

These financial statements were authorised for issue by the Board on 18 June 2026.

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 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

Going concern

The financial statements have been prepared on a going concern basis with the Directors having given due consideration to the impact of Brexit. They are of the opinion that neither the Company's ability to trade nor the value of its assets will be significantly impaired.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/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.

Government grants

Capital grants received are offset against the specific asset to which they relate in the year in which the relevant expenditure is incurred.

Quantum Mouldings Limited

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

Tax

The tax expense for the period comprises 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.

Tangible assets

Tangible assets are stated in the balance sheet 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
Fixtures, fittings & equipment	25% p.a. reducing balance
Motor vehicles	25% p.a reducing balance
Plant and Machinery	25% p.a reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Quantum Mouldings Limited

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

Quantum Mouldings Limited

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

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 51 (2024 - 51).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	67,617	61,732	833,060	962,409
Additions	-	51,415	135,995	187,410
At 31 December 2025	67,617	113,147	969,055	1,149,819
Depreciation
At 1 January 2025	62,837	57,979	673,537	794,353
Charge for the year	1,195	13,793	73,879	88,867
At 31 December 2025	64,032	71,772	747,416	883,220
Carrying amount
At 31 December 2025	3,585	41,375	221,639	266,599
At 31 December 2024	4,780	3,753	159,523	168,056

5

Stocks

	2025 £	2024 £
Other inventories	351,068	280,424

6

Debtors

	2025 £	2024 £
Trade debtors	310,227	354,242
Prepayments	67,856	40,376
Other debtors	2,309	-
	380,392	394,618

Quantum Mouldings Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	139,544	144,687
Social security and other taxes	128,946	175,687
Outstanding defined contribution pension costs	2,362	1,773
Other payables	100	62,665
Accruals	23,505	20,722
	294,457	405,534

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1,000	1,000	1,000	1,000
Ordinary A of £1 each	220	220	220	220
	1,220	1,220	1,220	1,220

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The Company has a Mortgage Debenture in favour of National Westminster Bank, dated November, 2007, which is a fixed and floating charge over all assets of the undertaking.