Qing Consulting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08287903

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		429,936		467,766
Tangible Assets	5		20,658		16,400

			450,594		484,166
CURRENT ASSETS
Debtors	6	369,577		331,373
Cash at bank and in hand		1,690		457

		371,267		331,830
Creditors: Amounts Falling Due Within One Year	7	(136,161 )		(122,250 )

NET CURRENT ASSETS (LIABILITIES)			235,106		209,580

TOTAL ASSETS LESS CURRENT LIABILITIES			685,700		693,746

Creditors: Amounts Falling Due After More Than One Year	8		(499,556 )		(526,911 )

NET ASSETS			186,144		166,835

CAPITAL AND RESERVES
Called up share capital	9		78		78
Share premium account			231,874		231,874
Profit and Loss Account			(45,808 )		(65,117 )

SHAREHOLDERS' FUNDS			186,144		166,835

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Qing Consulting Limited

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr B Stockton

Director

21 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Qing Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08287903 . The registered office is Unit 1 Henley Farm, Acton Scott, Church Stretton, Shropshire, SY6 6RS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. The cost of the goodwill has been fully amortised to to the profit and loss account.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are relate to the company's website, which is amortised to the profit and loss account over its estimated economic life. The amortisation charge is 7.5% per annum, where the charge in previous years has been 10%. The director does not consider it necessary to adjust any charges in previous years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% and 20% straight line basis
Motor Vehicles	25% straight line basis
Computer Equipment	33% straight line basis

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Qing Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 5)

4. Intangible Assets

	Goodwill	Website	Total
	£	£	£
Cost
As at 1 December 2024	159,500	935,072	1,094,572
Additions	-	33,000	33,000

As at 30 November 2025	159,500	968,072	1,127,572

Amortisation
As at 1 December 2024	159,500	467,306	626,806
Provided during the period	-	70,830	70,830

As at 30 November 2025	159,500	538,136	697,636

Net Book Value
As at 30 November 2025	-	429,936	429,936

As at 1 December 2024	-	467,766	467,766

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 December 2024	39,140	21,641	60,781
Additions	2,862	10,925	13,787
Disposals	(1,840 )	-	(1,840 )

As at 30 November 2025	40,162	32,566	72,728

Depreciation
As at 1 December 2024	31,481	12,900	44,381
Provided during the period	3,436	6,093	9,529
Disposals	(1,840 )	-	(1,840 )

As at 30 November 2025	33,077	18,993	52,070

Net Book Value
As at 30 November 2025	7,085	13,573	20,658

As at 1 December 2024	7,659	8,741	16,400

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	31,784	27,777
Other debtors	337,793	303,596

	369,577	331,373

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Qing Consulting Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,609	698
Trade creditors	1,605	19,586
Bank loans and overdrafts	86,368	61,665
Other creditors	18,753	3,139
Taxation and social security	25,826	37,162

	136,161	122,250

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,714	-
Bank loans	116,390	138,659
Other loans	377,452	388,252

	499,556	526,911

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	78	78

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Later than one year and not later than five years	490	10,094

	490	10,094

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mr Benjamin Stockton	230,287	13,261	-	-	243,548

The above loan is repayable on demand and interest has been charged in line with HMRC's official rates.

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