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
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
QUANTOPTICON LTD.
Statement of financial position
as at 28 February 2026
Intangible assets
10,821
5,141
Cash at bank and in hand
24,984
41,498
Creditors: amounts falling due within one year
(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
-
68,688
Net liabilities
(89,533)
(49,171)
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
QUANTOPTICON LTD.
Notes to the Accounts
for the year ended 28 February 2026
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 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
QUANTOPTICON LTD.
Notes to the Accounts
for the year ended 28 February 2026
4
Intangible fixed assets
Other
At 28 February 2026
11,170
At 28 February 2026
10,821
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
At 28 February 2026
9,305
5,467
14,772
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
At 28 February 2026
-
2,418
2,418
Amounts falling due within one year
QUANTOPTICON LTD.
Notes to the Accounts
for the year ended 28 February 2026
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
953
(678)
Loans from directors
208,089
165,843
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).