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Registration number: 01018276

Qualkem Limited
Unaudited Financial Statements
for the Year Ended 31 December 2025

Qualkem Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

Qualkem Limited

(Registration number: 01018276)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 32,748 | 50,136
Current assets |  |  |
Stocks |  | 86,024 | 73,875
Debtors | 5 | 130,182 | 62,879
Cash at bank and in hand |  | 144,004 | 91,103
|  | 360,210 | 227,857
Creditors: Amounts falling due within one year | 6 | (178,798) | (128,672)
Net current assets |  | 181,412 | 99,185
Total assets less current liabilities |  | 214,160 | 149,321
Creditors: Amounts falling due after more than one year | 6 | (19,908) | (35,189)
Provisions for liabilities |  | (7,064) | -
Net assets |  | 187,188 | 114,132
Capital and reserves |  |  |
Called up share capital |  | 10,020 | 10,020
Capital redemption reserve |  | 12,000 | 12,000
Retained earnings |  | 165,168 | 92,112
Shareholders' funds |  | 187,188 | 114,132

Qualkem Limited

(Registration number: 01018276)
Balance Sheet as at 31 December 2025

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 and 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 22 July 2026 and signed on its behalf by:

......................................... Mr I Anketell-Clifford Director

Qualkem 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:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

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.

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

Government Grants are recognised using the accrual model. Grants which relate to revenue shall be recognised in other operating income on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate.
Any amounts outstanding at the year end will be included within other debtors.

Qualkem Limited

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

Tax

The tax expense for the period comprises current and deferred tax.

The current 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.
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
Improvements to leasehold property | over the life of the lease
Fixtures, fittings and computer equipment | straight line over 3 years
Plant and machinery | straight line over 4 years

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 15 (2024 - 17).

Qualkem Limited

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

4 | Tangible assets

| Improvements to leasehold property £ | Fixtures, fittings and computer equipment £ | Plant and machinery £ | Total £
Cost or valuation
At 1 January 2025 | 50,255 | 7,281 | 123,927 | 181,463
Additions | - | 1,111 | 550 | 1,661
At 31 December 2025 | 50,255 | 8,392 | 124,477 | 183,124
Depreciation
At 1 January 2025 | 41,273 | 6,795 | 83,260 | 131,328
Charge for the year | 4,491 | 856 | 13,701 | 19,048
At 31 December 2025 | 45,764 | 7,651 | 96,961 | 150,376
Carrying amount
At 31 December 2025 | 4,491 | 741 | 27,516 | 32,748
At 31 December 2024 | 8,982 | 486 | 40,668 | 50,136

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 128,031 | 60,307
Other debtors | 2,151 | 2,572
| 130,182 | 62,879

Qualkem Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans |  | 15,281 | 33,158
Trade creditors |  | 70,878 | 63,358
Taxation and social security |  | 36,126 | 22,078
Other creditors |  | 56,513 | 10,078
|  | 178,798 | 128,672

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Bank loans |  | 19,908 | 35,189