REGISTERED NUMBER: 07738983 (England and Wales)

Q INTELLIGENT SECURITY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 31 AUGUST 2024 TO 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTOR:

C S Rouse

REGISTERED OFFICE:

c/o Cox Costello & Horne

7 St John's Road

Harrow

HA1 2EY

REGISTERED NUMBER:

07738983 (England and Wales)

ACCOUNTANTS:

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

FIXED ASSETS

Tangible assets

4

10,510

6,329

Investment property

5

250,000

250,000

260,510

256,329

CURRENT ASSETS

Debtors

6

108,089

164,993

Cash at bank

3,077

205

111,166

165,198

CREDITORS

Amounts falling due within one year

7

293,770

295,277

NET CURRENT LIABILITIES

(182,604

)

(130,079

)

TOTAL ASSETS LESS CURRENT LIABILITIES

77,906

126,250

CREDITORS

Amounts falling due after more than one year

8

(23,149

)

(29,068

)

PROVISIONS FOR LIABILITIES

(2,628

)

(1,582

)

NET ASSETS

52,129

95,600

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

52,029

95,500

52,129

95,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

C S Rouse - Director

1.	STATUTORY INFORMATION

Q Intelligent Security 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:

Computer equipment- 33% Reducing balance

Investment property

Investment property consist of residential property held for long-term rental yields or for capital appreciation or both, and not held for the social benefit or for use in the business. Investment property is measured at cost, including related transaction costs, on initial recognition and subsequently at fair value as at the year end, with changes in fair value recognised in profit and loss. Subsequent expenditure is capitalised to the asset's carrying value only when it is probable that future economic benefits associated with the expenditure will flow to the company. All other repairs and maintenance costs are expensed when incurred. Fair value is determined by either independent professional third party valuers or company officers, such as the directors. Depreciation is not provided in respect of the investment property. Fair value of investment property reflects, among other things, rental income from current leases and other assumptions market participants would make when pricing the property under current market conditions.

Rental income from operating leases is recognised on a straight-line basis over the lease term. When the company provides incentives to its tenants, the cost of incentives is recognised over the lease term, on a straight-line basis, as a reduction of rental income.

Financial instruments

a) Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

b) Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

c) Cash at bank

Cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment. Cash and bank balances are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

-

the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

-

any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs

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.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 August 2024

15,669

Additions

7,836

At 31 August 2025

23,505

DEPRECIATION

At 31 August 2024

9,340

Charge for period

3,655

At 31 August 2025

12,995

NET BOOK VALUE

At 31 August 2025

10,510

At 30 August 2024

6,329

Carrying values included above held under finance contracts:

30.08.25

30.8.24

£

Computer equipment

1,827

1,323

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 August 2024

and 31 August 2025

250,000

NET BOOK VALUE

At 31 August 2025

250,000

At 30 August 2024

250,000

Investment property has been valued internally by the director, using market values of properties of similar nature and similar location of the property. Based on these valuations a gain of £nil was recognised in the year. The assumptions used in valuing the property are supported by market evidence, and the director is confident the value of the investment property is accurately reflected above.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

30.8.24

£

£

Trade debtors

16,238

15,225

Amounts owed by group undertakings

91,851

23,865

Other debtors

-

125,903

108,089

164,993

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

30.8.24

£

£

Bank loan

6,210

5,419

Hire purchase contracts

-

1,063

Trade creditors

10,334

17,508

Amounts owed to group undertakings

-

71,125

Taxation and social security

160,287

193,306

Other creditors

116,939

6,856

293,770

295,277

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

30.8.24

£

£

Bank loan

23,081

28,702

Hire purchase contracts

-

366

Other creditors

68

-

23,149

29,068

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

30.8.24

£

£

Hire purchase contracts

-

1,429

Other creditors

1,253

-

1,253

1,429

Other creditors are secured over certain tangible fixed assets.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 August 2025 and 30 August 2024:

31.8.25

30.8.24

£

£

C S Rouse

Balance outstanding at start of period

100,439

102,844

Amounts advanced

232,512

127,595

Amounts repaid

(332,951

)

(130,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

100,439

11.	TRANSACTIONS WITH RELATED PARTIES

Included in debtors, amounts owed by group undertakings is £91,851 (2024: £23,865) owed from Q7 Consultants Limited. This company is owned by the director. Included in creditors, amounts owed to group undertakings is £Nil (2024: £71,125) owed to Q7 Consultants Limited. This company is owned by the director. Management charges of £50,000 (2024: £42,067) were paid to Q7 Consultants Limited during the year.

At the reporting date, the company owed the director £106,393.

Outstanding amounts are unsecured, bear no interest, have no fixed terms of repayment and are considered payable on demand.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Q Intelligent Security Ltd for the period ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Q Intelligent Security Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Q Intelligent Security Ltd and state those matters that we have agreed to state to the director of Q Intelligent Security Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Q Intelligent Security Ltd and its director for our work or for this report.

It is your duty to ensure that Q Intelligent Security Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Q Intelligent Security Ltd. You consider that Q Intelligent Security Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Q Intelligent Security Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

26 August 2026