Company registration number 04415171 (England and Wales)
QUATTRO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
QUATTRO LIMITED
Company Information
Directors
Mrs J Clarke
Mr N Clarke
Secretary
Mrs J Clarke
Company number
04415171
Registered office
The Alscot Estate
Atherstone Hill
Atherstone on Stour
Stratford Upon Avon
Warwickshire
CV37 8NF
Accountants
Burgis & Bullock
23-25 Waterloo Place
Leamington Spa
Warwickshire
CV32 5LA
QUATTRO LIMITED
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 6
QUATTRO LIMITED
Balance Sheet
As at 30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
235,033
174,428
Current assets
Debtors
5
228,022
225,487
Cash at bank and in hand
893,001
1,066,453
1,121,023
1,291,940
Creditors: amounts falling due within one year
6
(231,625)
(327,468)
Net current assets
889,398
964,472
Total assets less current liabilities
1,124,431
1,138,900
Provisions for liabilities
(42,041)
(25,832)
Net assets
1,082,390
1,113,068
Capital and reserves
Called up share capital
12
12
Profit and loss reserves
1,082,378
1,113,056
Total equity
1,082,390
1,113,068

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 5 August 2026 and are signed on its behalf by:
Mrs J Clarke
Mr N Clarke
Director
Director
Company registration number 04415171 (England and Wales)
QUATTRO LIMITED
Notes To The Financial Statements
For the year ended 30 April 2026
- 2 -
1
Accounting policies
Company information

Quattro Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Alscot Estate, Atherstone Hill, Atherstone on Stour, Stratford Upon Avon, Warwickshire, CV37 8NF.

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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of consultancy, onboarding, implementation and technical support is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to staff rates and directly attributable IT costs, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

Revenue from commissions of software sales are recognised by reference to the period in which the commissions relate and when the company is legally entitled to it, irrelevant of the date the commission payment is received.

1.3
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:

Freehold land and buildings
5% Straight line
Fixtures and fittings
25% Reducing balance
Computers
25% Reducing balance
Motor vehicles
25% Reducing balance

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.

QUATTRO LIMITED
Notes To The Financial Statements (Continued)
For the year ended 30 April 2026
1
Accounting policies
(continued)
- 3 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

1.5
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.

1.6
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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

QUATTRO LIMITED
Notes To The Financial Statements (Continued)
For the year ended 30 April 2026
1
Accounting policies
(continued)
- 4 -
1.8
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 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.

1.9
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.

1.10
Retirement benefits

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

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

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.

QUATTRO LIMITED
Notes To The Financial Statements (Continued)
For the year ended 30 April 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
5
5
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2025
88,705
177,094
265,799
Additions
-
0
116,568
116,568
Disposals
-
0
(56,757)
(56,757)
At 30 April 2026
88,705
236,905
325,610
Depreciation and impairment
At 1 May 2025
13,689
77,686
91,375
Depreciation charged in the year
4,433
27,581
32,014
Eliminated in respect of disposals
-
0
(32,812)
(32,812)
At 30 April 2026
18,122
72,455
90,577
Carrying amount
At 30 April 2026
70,583
164,450
235,033
At 30 April 2025
75,018
99,410
174,428
Last year c/fwd cost
88,705
177,095
Differs from this year b/fwd by
-
(1)
Last year c/fwd depreciation
13,687
77,685
Differs from this year b/fwd by
2
1
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
115,758
75,908
Other debtors
112,264
149,579
228,022
225,487
QUATTRO LIMITED
Notes To The Financial Statements (Continued)
For the year ended 30 April 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
6,850
1,315
Corporation tax
146,326
188,631
Other taxation and social security
38,140
41,602
Other creditors
40,309
95,920
231,625
327,468

7
Events after the reporting date

After the reporting period dividends were declared amounting to £5,000 (2025 - £42,000).

8
Directors' transactions

Dividends totalling £521,000 (2025 - £250,000) were paid in the year in respect of shares held by the company's directors.

Advances or credits have been granted by the company to its directors as follows:

Loans
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Director loan
-
2,211
2,466
(2,960)
1,717
Director loan
-
2,211
2,466
(2,960)
1,717
4,422
4,932
(5,920)
3,434

Director loans are interest free and are repayable on demand.

2026-04-30 2025-05-01 false false false 06 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N Clarke Mr N Clarke Mrs J Clarke 04415171 2025-05-01 2026-04-30 04415171 bus:CompanySecretaryDirector1 2025-05-01 2026-04-30 04415171 bus:Director1 2025-05-01 2026-04-30 04415171 bus:CompanySecretary1 2025-05-01 2026-04-30 04415171 bus:Director2 2025-05-01 2026-04-30 04415171 bus:RegisteredOffice 2025-05-01 2026-04-30 04415171 2026-04-30 04415171 2025-04-30 04415171 core:LandBuildings 2026-04-30 04415171 core:OtherPropertyPlantEquipment 2026-04-30 04415171 core:LandBuildings 2025-04-30 04415171 core:OtherPropertyPlantEquipment 2025-04-30 04415171 core:CurrentFinancialInstruments core:WithinOneYear 2026-04-30 04415171 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 04415171 core:CurrentFinancialInstruments 2026-04-30 04415171 core:CurrentFinancialInstruments 2025-04-30 04415171 core:ShareCapital 2026-04-30 04415171 core:ShareCapital 2025-04-30 04415171 core:RetainedEarningsAccumulatedLosses 2026-04-30 04415171 core:RetainedEarningsAccumulatedLosses 2025-04-30 04415171 core:LandBuildings core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 04415171 core:FurnitureFittings 2025-05-01 2026-04-30 04415171 core:ComputerEquipment 2025-05-01 2026-04-30 04415171 core:MotorVehicles 2025-05-01 2026-04-30 04415171 2024-05-01 2025-04-30 04415171 core:LandBuildings 2025-04-30 04415171 core:OtherPropertyPlantEquipment 2025-04-30 04415171 2025-04-30 04415171 core:LandBuildings 2025-05-01 2026-04-30 04415171 core:OtherPropertyPlantEquipment 2025-05-01 2026-04-30 04415171 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04415171 bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04415171 bus:FRS102 2025-05-01 2026-04-30 04415171 bus:AuditExemptWithAccountantsReport 2025-05-01 2026-04-30 04415171 bus:FullAccounts 2025-05-01 2026-04-30 xbrli:pure xbrli:shares iso4217:GBP