REGISTERED NUMBER: 07396079 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

QHP (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S C Cook

REGISTERED OFFICE:

30 Thickthorn Close

Kenilworth

Warwickshire

CV8 2AF

REGISTERED NUMBER:

07396079 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

BANKERS:

Lloyds TSB

30 High Street

Coventry

West Midlands

CV1 5LX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

9,340

12,453

9,340

12,453

CURRENT ASSETS

Debtors

6

7,994

8,177

Cash at bank

33,064

16,847

41,058

25,024

CREDITORS

Amounts falling due within one year

7

35,089

34,145

NET CURRENT ASSETS/(LIABILITIES)

5,969

(9,121

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,309

3,332

PROVISIONS FOR LIABILITIES

2,063

2,366

NET ASSETS

13,246

966

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

13,046

766

13,246

966

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 June 2026 and were signed by:

S C Cook - Director

1.	STATUTORY INFORMATION

Qhp (Uk) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

10,000

AMORTISATION

At 1 November 2024

and 31 October 2025

10,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

45,058

2,637

47,695

DEPRECIATION

At 1 November 2024

32,605

2,637

35,242

Charge for year

3,113

-

3,113

At 31 October 2025

35,718

2,637

38,355

NET BOOK VALUE

At 31 October 2025

9,340

-

9,340

At 31 October 2024

12,453

-

12,453

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

981

1,638

Other debtors

7,013

656

Directors' current accounts

-

5,883

7,994

8,177

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

10,400

Corporation tax

18,795

3,476

VAT

10,625

9,049

Other creditors

72

72

Directors' current accounts

411

-

Deferred income

-

9,198

Accrued expenses

5,186

1,950

35,089

34,145

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

S C Cook

Balance outstanding at start of year

5,883

(155

)

Amounts advanced

49,200

39,200

Amounts repaid

(55,495

)

(33,162

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(412

)

5,883