REGISTERED NUMBER: 08053169 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Quod Electrical Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

E A McGovern

REGISTERED OFFICE:

Suite 4

25 Bankside

Kidlington

Oxford

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

08053169 (England and Wales)

ACCOUNTANTS:

Chapman Robinson and Moore Limited

30 Bankside Court

Stationfields

Kidlington

Oxford

OX5 1JE

FIXED ASSETS

Tangible assets

4

85,029

65,849

CURRENT ASSETS

Debtors

5

122,351

24,657

Cash at bank

463,735

251,639

586,086

276,296

CREDITORS

Amounts falling due within one year

6

(568,601

)

(255,191

)

NET CURRENT ASSETS

17,485

21,105

TOTAL ASSETS LESS CURRENT LIABILITIES

102,514

86,954

CREDITORS

Amounts falling due after more than one year

7

(14,042

)

(11,294

)

NET ASSETS

88,472

75,660

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

88,470

75,658

88,472

75,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

E A McGovern - Director

1.	STATUTORY INFORMATION

Quod Electrical Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 June 2025

7,761

86,399

94,160

Additions

-

44,778

44,778

At 31 May 2026

7,761

131,177

138,938

DEPRECIATION

At 1 June 2025

4,582

23,729

28,311

Charge for year

636

24,962

25,598

At 31 May 2026

5,218

48,691

53,909

NET BOOK VALUE

At 31 May 2026

2,543

82,486

85,029

At 31 May 2025

3,179

62,670

65,849

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Trade debtors

48,140

23,442

Other debtors

74,211

1,215

122,351

24,657

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Bank loans and overdrafts

-

10,428

Hire purchase contracts

16,944

7,127

Trade creditors

289,914

107,163

Taxation and social security

26,785

11,797

Other creditors

234,958

118,676

568,601

255,191

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/26

31/5/25

£

£

Hire purchase contracts

14,042

11,294