Registration number: 09420211

Quay Business Management Consultancy Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Quay Business Management Consultancy Ltd

Company Information

Directors

Mrs Angela Jones Mr Glen Jones

Registered office

2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Accountants

Stone & Co Chartered Accountants 2 Charnwood House Marsh Road Ashton Bristol BS3 2NA

Quay Business Management Consultancy Ltd

(Registration number: 09420211)
Balance Sheet as at 28 February 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	4		15,324	19,202
Current assets
Debtors	5	35,493		16,807
Cash at bank and in hand		310,435		325,526
		345,928		342,333
Creditors: Amounts falling due within one year	6	(27,768)		(64,949)
Net current assets			318,160	277,384
Total assets less current liabilities			333,484	296,586
Provisions for liabilities			(3,831)	(4,800)
Net assets			329,653	291,786
Capital and reserves
Called up share capital		20		20
Retained earnings		329,633		291,766
Shareholders' funds			329,653	291,786

Quay Business Management Consultancy Ltd

(Registration number: 09420211)
Balance Sheet as at 28 February 2026

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 6 July 2026 and signed on its behalf by:
 

.........................................

Mrs Angela Jones
Director

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.

Quay Business Management Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
2 Charnwood House
Marsh Road
Ashton
Bristol
BS3 2NA
United Kingdom

These financial statements were authorised for issue by the Board on 6 July 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 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

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.

Quay Business Management Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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
Plant & Machinery	25% Straight Line
Motor Vehicles	25% Reducing Balance
Equipment	25% 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.

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.

Quay Business Management Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

Quay Business Management Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	2,322	4,839	56,490	63,651
Additions	-	1,165	-	1,165
At 28 February 2026	2,322	6,004	56,490	64,816
Depreciation
At 1 March 2025	2,322	2,766	39,361	44,449
Charge for the year	-	761	4,282	5,043
At 28 February 2026	2,322	3,527	43,643	49,492
Carrying amount
At 28 February 2026	-	2,477	12,847	15,324
At 28 February 2025	-	2,073	17,129	19,202

5

Debtors

Current	2026 £	2025 £
Trade debtors	17,160	15,840
Prepayments	1,526	967
Other debtors	16,807	-
	35,493	16,807

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	26,385	45,649
Accruals and deferred income	1,383	1,050
Other creditors	-	18,250
	27,768	64,949

Quay Business Management Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7	Related party transactions

Loans from the director are interest free and repayable on demand. At the balance sheet date the director owed the company £16,807. This was repaid on 19th June 2026. (2025: the company owed the director £18,250)

Transactions with directors

2026	At 1 March 2025 £	Advances to director £	Repayments by director £	At 28 February 2026 £
Mrs Angela Jones
Director's Loan Account	(18,250)	87,659	(52,602)	16,807

2025	At 1 March 2024 £	Advances to director £	Repayments by director £	At 28 February 2025 £
Mrs Angela Jones
Director's Loan Account	(32,947)	59,577	(44,880)	(18,250)

8	Transition to FRS 102

Balance Sheet at 1 March 2024
 

	As originally reported £	Reclassification £	Remeasurement £	As restated £
Capital and reserves
Total equity	-	-	-	-

Quay Business Management Consultancy Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Balance Sheet at 28 February 2025
 

	As originally reported £	Reclassification £	Remeasurement £	As restated £
Capital and reserves
Total equity	-	-	-	-