Company registration number 06097472 (England and Wales)
QUALIFICATION CHECK LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
QUALIFICATION CHECK LIMITED
COMPANY INFORMATION
Directors
E Hall
S Hall
M Porter
N Lenton
(Appointed 16 April 2025)
Secretary
S Hall
Company number
06097472
Registered office
Churchill House
137-139 Brent Street
London
NW4 4DJ
Auditor
Lambert Chapman LLP
3 Warners Mill
Silks Way
Braintree
Essex
CM7 3GB
Business address
3 - 7 Temple Chambers
Temple
London
EC4Y 0DA
QUALIFICATION CHECK LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 8
QUALIFICATION CHECK LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
4
629,056
489,178
Tangible assets
5
19,631
14,229
Investments
6
19,313
19,313
668,000
522,720
Current assets
Debtors
7
441,561
491,552
Cash at bank and in hand
2,229,043
1,687,466
2,670,604
2,179,018
Creditors: amounts falling due within one year
8
(1,415,068)
(1,138,051)
Net current assets
1,255,536
1,040,967
Total assets less current liabilities
1,923,536
1,563,687
Creditors: amounts falling due after more than one year
9
-
0
(1,663)
Net assets
1,923,536
1,562,024
Capital and reserves
Called up share capital
10
20
20
Share premium account
11
325,865
325,865
Profit and loss reserves
1,597,651
1,236,139
Total equity
1,923,536
1,562,024

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 July 2026 and are signed on its behalf by:
E Hall
Director
Company registration number 06097472 (England and Wales)
QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Qualification Check Limited is a private company limited by shares incorporated in England and Wales. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 398 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for identification check services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Where customers are invoiced in advance for a yearly contracted number of checks, income is recognised on a straight line basis over the life of the contracts. For all other checks, turnover is recognised at the point the checks are completed.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised in respect of wages and subcontractors for building and enhancing the Qualification Check software platform. T he technical, commercial and financial feasibility can be demonstrated and it is amortised over its useful life of 5 years as an intangible asset..

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
5 years stright line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.10
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all material timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. There is no material deferred tax at the balance sheet date.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year include the capitalisation of time spent on development feature updates to the core intangible asset being the Qualification Check software platform. The carrying value at the period end amounts to £629,056 (2025: £489,178).

QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
14
12

The company benefits from the services of employees at its subsidiary in India and subcontractors and associates both in the UK and elsewhere around the world. The number of people providing services to the company, including UK employees, employees in India, subcontractors and associates, was 81 by the end of the 2026 financial year (2025: 40)

4
Intangible fixed assets
Other
£
Cost
At 1 April 2025
1,044,057
Additions
382,291
At 31 March 2026
1,426,348
Amortisation and impairment
At 1 April 2025
554,879
Amortisation charged for the year
242,413
At 31 March 2026
797,292
Carrying amount
At 31 March 2026
629,056
At 31 March 2025
489,178
QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
28,673
Additions
13,325
Disposals
(11,851)
At 31 March 2026
30,147
Depreciation and impairment
At 1 April 2025
14,444
Depreciation charged in the year
7,923
Eliminated in respect of disposals
(11,851)
At 31 March 2026
10,516
Carrying amount
At 31 March 2026
19,631
At 31 March 2025
14,229
6
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
19,313
19,313
The company owns 99.9% of the ordinary share capital of Eminence Qualification Check Private Limited, a company registered in India.
7
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
323,847
418,652
Other debtors
117,714
72,900
441,561
491,552
QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
8
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loan
1,760
10,462
Trade creditors
54,145
83,955
Corporation tax
396,368
326,955
Other taxation and social security
101,293
76,917
Other creditors
861,502
639,762
1,415,068
1,138,051
9
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loan
-
0
1,663
10
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of 0.01p each
197,970
197,970
20
20
11
Share premium account
2026
2025
£
£
At the beginning of the year
325,865
300,000
Other movements
-
0
25,865
At the end of the year
325,865
325,865
12
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

QUALIFICATION CHECK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12
Audit report information
(Continued)
- 8 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2026 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Sean Wiegand FCA
Statutory Auditor:
Lambert Chapman LLP
Date of audit report:
15 July 2026
13
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
121,238
17,640
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