Qubestor Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03090398

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		94,567		21,657

			94,567		21,657
CURRENT ASSETS
Stocks	5	876		1,126
Debtors	6	348,375		418,307
Cash at bank and in hand		139,298		325,038

		488,549		744,471
Creditors: Amounts Falling Due Within One Year	7	(210,430 )		(271,836 )

NET CURRENT ASSETS (LIABILITIES)			278,119		472,635

TOTAL ASSETS LESS CURRENT LIABILITIES			372,686		494,292

Creditors: Amounts Falling Due After More Than One Year	8		(58,385 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(23,642 )		(5,415 )

NET ASSETS			290,659		488,877

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			290,559		488,777

SHAREHOLDERS' FUNDS			290,659		488,877

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Qubestor Limited

Balance Sheet (continued)

As At 30 September 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ryan Brooks

Director

19th June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Qubestor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03090398 . The registered office is Ingleby Place Pool Furlong, Clent, Stourbridge, DY9 9RE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% on cost
Motor Vehicles	33% on reducing balance
Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Qubestor Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 9)

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2024	14,648	56,278	6,398	16,048	93,372
Additions	-	77,684	-	2,472	80,156

As at 30 September 2025	14,648	133,962	6,398	18,520	173,528

Depreciation
As at 1 October 2024	7,324	43,334	5,100	15,957	71,715
Provided during the period	1,465	4,271	649	861	7,246

As at 30 September 2025	8,789	47,605	5,749	16,818	78,961

Net Book Value
As at 30 September 2025	5,859	86,357	649	1,702	94,567

As at 1 October 2024	7,324	12,944	1,298	91	21,657

5. Stocks

	2025	2024
	£	£
Stock	876	1,126

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	164,674	218,021
Other debtors	183,701	200,286

	348,375	418,307

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Qubestor Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	69,686	2,995
Bank loans and overdrafts	17,603	28,834
Other creditors	48,112	27,293
Taxation and social security	75,029	212,714

	210,430	271,836

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	58,385	-

9. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	-		28,834

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 October 2024	5,415	5,415
Additions	18,227	18,227

Balance at 30 September 2025	23,642	23,642

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	42,418	45,918

	42,418	45,918

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Qubestor Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

13. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mrs Deborah Brooks	92,447	147,876	157,895	-	82,428
Mr Ryan Brooks	92,447	147,876	157,894	-	82,429

The above loan is unsecured, interest free and repayable on demand.

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