DIVE CLUB QUALITATIVE LTD


Director	ROSE, Jessica May Susan


Registered Address	107 Lennard Road
	Beckenham
	BR3 1QR


Registered Number	12839799 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		-		395,740
			-		395,740
Current assets
Debtors		28,921		-
Cash at bank and on hand		910		1
		29,831		1
Creditors amounts falling due within one year	4	(100,606)		(142,000)
Net current assets (liabilities)			(70,775)		(141,999)
Total assets less current liabilities			(70,775)		253,741
Net assets			(70,775)		253,741
Capital and reserves
Called up share capital			100		100
Profit and loss account			(70,875)		253,641
Shareholders' funds			(70,775)		253,741

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 May 2026, and are signed on its behalf by:

ROSE, Jessica May Susan
Director
Registered Company No. 12839799

DIVE CLUB QUALITATIVE LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

	Investments
	Investments in subsidiaries are measured at cost less any accumulated impairment losses. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

	Financial instruments
	Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities. Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments
	The investment in CSR Qualitative Research Limited has been fully impaired due to post balance sheet voluntary liquidation.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	395,740	395,740
Revaluations	(395,740)	(395,740)
Net book value
At 31 August 25	-	-
At 31 August 24	395,740	395,740

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	-	33,181
Other creditors	99,930	106,504
Accrued liabilities and deferred income	676	2,315
Total	100,606	142,000

5.	Related party transactions
	The company has taken advantage of the exemption in FRS 102 1A C.35 "Related Party Disclosures" from disclosing transactions with other members of the group.