REGISTERED NUMBER: 09322707 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Intqual-Pro Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Searle

M Burton

REGISTERED OFFICE:

2 Appley Court

Haynes

Bedford

Bedfordshire

MK45 3QQ

REGISTERED NUMBER:

09322707 (England and Wales)

ACCOUNTANTS:

D and E Accountancy Ltd

Tax Advisors and Accountants

2nd Floor, 2 Walsworth Road

Hitchin

Hertfordshire

SG4 9SP

FIXED ASSETS

Tangible assets

4

67,445

33,421

Investments

5

140,000

140,000

207,445

173,421

CURRENT ASSETS

Stocks

124,635

53,610

Debtors

6

8,346

42,404

Cash at bank

150,235

200,070

283,216

296,084

CREDITORS

Amounts falling due within one year

7

61,905

40,962

NET CURRENT ASSETS

221,311

255,122

TOTAL ASSETS LESS CURRENT LIABILITIES

428,756

428,543

CREDITORS

Amounts falling due after more than one year

8

11,410

21,549

NET ASSETS

417,346

406,994

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

417,246

406,894

SHAREHOLDERS' FUNDS

417,346

406,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

B Searle - Director

1.	STATUTORY INFORMATION

Intqual-Pro Limited 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

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

23,643

27,000

30,011

80,654

Additions

3,930

52,083

-

56,013

At 30 November 2025

27,573

79,083

30,011

136,667

DEPRECIATION

At 1 December 2024

13,763

6,750

26,720

47,233

Charge for year

2,525

18,378

1,086

21,989

At 30 November 2025

16,288

25,128

27,806

69,222

NET BOOK VALUE

At 30 November 2025

11,285

53,955

2,205

67,445

At 30 November 2024

9,880

20,250

3,291

33,421

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 December 2024

and 30 November 2025

140,000

NET BOOK VALUE

At 30 November 2025

140,000

At 30 November 2024

140,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

8,346

42,404

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

34,377

6,189

Social security and other taxes

10,742

11,944

VAT

4,791

13,490

Other creditors

1,008

1,248

Directors' current accounts

347

241

Accrued expenses

10,640

7,850

61,905

40,962

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans - 1-2 years

11,410

21,549

9.	DEFERRED TAX

£

Balance at 1 December 2024

(36,916

)

Charge to Income Statement during year

34,058

Balance at 30 November 2025

(2,858

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 December 2024

406,894

Profit for the year

519,852

Dividends

(509,500

)

At 30 November 2025

417,246

12.	ULTIMATE CONTROLLING PARTY

The controlling party is B Searle.

13.	DIVIDEND INCOME

Intqual-Pro Ltd retains the majority shareholding in Intelligentia Training Limited from which it receives dividends.

Intelligentia Training Limited is an independently controlled and financed company providing complimentary services in apprenticeship delivery.