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Company Registration No. 10594007 (England and Wales)
QUANTOPTICON LTD. Annual Report And Unaudited Accounts for the year ended 28 February 2026
QUANTOPTICON LTD. Annual Report And Unaudited Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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QUANTOPTICON LTD. Company Information for the year ended 28 February 2026
Directors
Dr Gabriela Slavtcheva-Koleva Dr Mirella Vladislavova Koleva
Company Number
10594007 (England and Wales)
Registered Office
13 BROOMFIELD GUILDFORD SURREY GU2 8LQ UNITED KINGDOM
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QUANTOPTICON LTD. Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
10,821
5,141
Tangible assets
5
2,418
-
13,239
5,141
Current assets
Debtors
6
86,802
1,163
Cash at bank and in hand
24,984
41,498
111,786
42,661
Creditors: amounts falling due within one year
7
(214,558)
(165,661)
Net current liabilities
(102,772)
(123,000)
Total assets less current liabilities
(89,533)
(117,859)
Creditors: amounts falling due after more than one year
8
-
68,688
Net liabilities
(89,533)
(49,171)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(89,633)
(49,271)
Shareholders' funds
(89,533)
(49,171)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by
Dr Gabriela Slavtcheva-Koleva Director Company Registration No. 10594007
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QUANTOPTICON LTD. Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
QUANTOPTICON LTD. is a private company, limited by shares, registered in England and Wales, registration number 10594007. The registered office is 13 BROOMFIELD, GUILDFORD, SURREY, GU2 8LQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 28 February 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 March 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of assets, less their estimated residual value, over their expected useful lives on the following basis: Computer equipment: 25% per annum at Written-Down Value Method.
Intangible fixed assets
Intangible assets (Patents) are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisation is provided to write off the cost of intangible assets over their estimated useful lives on a straight-line basis as follows: Intangible assets:20 years straight line
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QUANTOPTICON LTD. Notes to the Accounts for the year ended 28 February 2026
4
Intangible fixed assets
Other
£
Cost
At 1 March 2025
5,246
Additions
5,924
At 28 February 2026
11,170
Amortisation
At 1 March 2025
105
Charge for the year
244
At 28 February 2026
349
Net book value
At 28 February 2026
10,821
At 28 February 2025
5,141
Intangible assets are initially recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Amortisation is provided to write off the cost of intangible assets over their estimated useful lives on a straight-line basis as follows: Intangible assets: 20 years straight line
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 March 2025
9,305
2,755
12,060
Additions
-
2,712
2,712
At 28 February 2026
9,305
5,467
14,772
Depreciation
At 1 March 2025
9,305
2,755
12,060
Charge for the year
-
294
294
At 28 February 2026
9,305
3,049
12,354
Net book value
At 28 February 2026
-
2,418
2,418
6
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
3,818
1,163
Other debtors
82,984
-
86,802
1,163
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QUANTOPTICON LTD. Notes to the Accounts for the year ended 28 February 2026
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
348
496
Taxes and social security
953
(678)
Other creditors
473
-
Loans from directors
208,089
165,843
Accruals
4,695
-
214,558
165,661
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
-
(68,688)
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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