REGISTERED NUMBER: 07022200 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Quesh Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

9,245

10,447

CURRENT ASSETS

Stocks

442,220

380,670

Debtors

5

250,709

381,038

Cash at bank

264,030

226,710

956,959

988,418

CREDITORS

Amounts falling due within one year

6

663,270

698,786

NET CURRENT ASSETS

293,689

289,632

TOTAL ASSETS LESS CURRENT LIABILITIES

302,934

300,079

CREDITORS

Amounts falling due after more than one year

7

(185,664

)

(191,402

)

PROVISIONS FOR LIABILITIES

(26,239

)

(26,304

)

NET ASSETS

91,031

82,373

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

90,927

82,269

SHAREHOLDERS' FUNDS

91,031

82,373

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

Mr D M Holt - Director

1.	STATUTORY INFORMATION

Quesh Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07022200

Registered office:

Unit B7

First Business Park

First Avenue

Crewe

Cheshire

CW1 6BG

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

Tangible fixed assets

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

Improvements to property

-

15% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

24,000

320

25,086

7,924

57,330

Additions

-

-

-

670

670

At 31 December 2025

24,000

320

25,086

8,594

58,000

DEPRECIATION

At 1 January 2025

19,273

296

20,766

6,548

46,883

Charge for year

709

4

648

511

1,872

At 31 December 2025

19,982

300

21,414

7,059

48,755

NET BOOK VALUE

At 31 December 2025

4,018

20

3,672

1,535

9,245

At 31 December 2024

4,727

24

4,320

1,376

10,447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

108,096

207,899

Amounts owed by associates

64,724

-

Other debtors

77,889

173,139

250,709

381,038

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,738

11,477

Trade creditors

497,225

462,878

Amounts owed to associates

-

58,305

Taxation and social security

156,010

161,938

Other creditors

4,297

4,188

663,270

698,786

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,738

Other creditors

185,664

185,664

185,664

191,402

8.	FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £11,028 (2024: £19,568) and relate to remaining payments on an operating lease which expires in 2027.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr D M Holt

Balance outstanding at start of year

-

-

Amounts advanced

9,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,000

-