Registration number: 10543160

Qualia Commercial Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account and Statement of Retained Earnings	4
Balance Sheet	5
Notes to the Unaudited Financial Statements	6 to 8
iXBRL Detailed Profit and Loss Account	9

Qualia Commercial Ltd

Company Information

Director

Mr S Powell

Registered office

Brookfield Court Selby Road Garforth Leeds LS25 1NB

Accountants

Clever Accounts Limited Brookfield Court Selby Road Leeds LS25 1NB

Qualia Commercial Ltd

Director's Report for the Period from 1 January 2025 to 30 June 2026

The director presents his report and the financial statements for the period from 1 January 2025 to 30 June 2026.

Director of the company

The director who held office during the period was as follows:

Mr S Powell

Principal activity

The principal activity of the company is Management consultancy activities other than financial management.

Small companies provision statement

This report has 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.

Approved by the director on 31 July 2026 and signed on its behalf by:

.........................................
Mr S Powell
Director

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Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Qualia Commercial Ltd
for the Period Ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Qualia Commercial Ltd for the period ended 30 June 2026 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Qualia Commercial Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Qualia Commercial Ltd and state those matters that we have agreed to state to the Board of Directors of Qualia Commercial Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Qualia Commercial Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Qualia Commercial Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Qualia Commercial Ltd. You consider that Qualia Commercial Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Qualia Commercial Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

dl.signhere.1

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

Clever Accounts Limited
Brookfield Court
Selby Road
Leeds
LS25 1NB

31 July 2026

Qualia Commercial Ltd

Profit and Loss Account and Statement of Retained Earnings for the Period from 1 January 2025 to 30 June 2026

	Note	2026 £	2024 £
Turnover		-	-
Administrative expenses		(4,573)	(2,632)
Operating loss		(4,573)	(2,632)
Other interest receivable and similar income		16	-
		16	-
Loss before tax	4	(4,557)	(2,632)
Taxation		-	458
Loss for the financial period		(4,557)	(2,174)
Retained earnings brought forward		96,239	98,414
Dividends paid		(4,142)	-
Retained earnings carried forward		87,540	96,240

Qualia Commercial Ltd

(Registration number: 10543160)
Balance Sheet as at 30 June 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	5	-	889
Current assets
Debtors		-	458
Cash at bank and in hand		87,957	96,939
		87,957	97,397
Creditors: Amounts falling due within one year	6	(407)	(2,036)
Net current assets		87,550	95,361
Net assets		87,550	96,250
Capital and reserves
Called up share capital	7	10	10
Retained earnings		87,540	96,240
Shareholders' funds		87,550	96,250

For the financial period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 31 July 2026
 

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

Mr S Powell
Director

Qualia Commercial Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

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:
Brookfield Court Selby Road
Garforth
Leeds
LS25 1NB
England

These financial statements were authorised for issue by the director on 31 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.

Tax

The tax expense for the period comprises 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.

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.

Qualia Commercial Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

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
Computer equipment	50% straight line basis

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 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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4	Loss before tax

Arrived at after charging/(crediting)

	2026 £	2024 £
Depreciation expense	889	222

Qualia Commercial Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	1,778	1,778
Disposals	(1,778)	(1,778)
At 30 June 2026	-	-
Depreciation
At 1 January 2025	889	889
Charge for the period	889	889
Eliminated on disposal	(1,778)	(1,778)
At 30 June 2026	-	-
Carrying amount
At 30 June 2026	-	-
At 31 December 2024	889	889

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Other creditors	407	2,036

7	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
Ordinary shares of £1 each	10	10	10	10

Qualia Commercial Ltd

iXBRL Detailed Profit and Loss Account for the Period from 1 January 2025 to 30 June 2026

	2026 £	2024 £
Administrative expenses
Audit and accountancy other services	(3,588)	(2,346)
Depreciation of Fixed assets	(889)	(222)
Bank charges	(96)	(64)
Other operating income
Other items
Loss on ordinary activities before finance charges and interest	(4,573)	(2,632)
Non-bank interest and similar income receivable	16	-
Loss on ordinary activities before taxation	(4,557)	(2,632)
Tax on profit or loss on ordinary activities	-	458
Loss for the financial period	(4,557)	(2,174)