QED Analytics Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07815887 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

QED ANALYTICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Zubin Siganporia

Ms Ruby Siganporia

REGISTERED OFFICE:

5 Hayes Way

Park Langley

Beckenham

Kent

BR3 6RJ

REGISTERED NUMBER:

07815887 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,022

2,061

CURRENT ASSETS

Debtors

5

182,632

462,917

Investments

6

6,365,287

4,052,551

Cash at bank

45,088

804,773

6,593,007

5,320,241

CREDITORS

Amounts falling due within one year

7

678,368

415,986

NET CURRENT ASSETS

5,914,639

4,904,255

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,916,661

4,906,316

PROVISIONS FOR LIABILITIES

14,215

-

NET ASSETS

5,902,446

4,906,316

CAPITAL AND RESERVES

Called up share capital

1

Fair value reserve

42,645

-

Retained earnings

5,859,800

4,906,315

SHAREHOLDERS' FUNDS

5,902,446

4,906,316

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

Zubin Siganporia - Director

1.	STATUTORY INFORMATION

QED Analytics 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.

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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit and loss.

Financial instruments

The Company recognises a financial asset or financial liability when it becomes a party to the contractual provisions of the instrument.

Financial assets and financial liabilities are offset, and the net amount presented in the financial statements, only when there is a legally enforceable right to offset the recognised amounts and the Company intends either to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets include trade and other debtors, cash and cash equivalents and certain investments.

Debt instruments are initially recognised at transaction price, including transaction costs, unless the arrangement constitutes a financing transaction. Where an arrangement constitutes a financing transaction, the financial asset is initially measured at the present value of the future receipts, discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost using the effective interest method. Where the effect of discounting is immaterial, short-term debtors are measured at the undiscounted amount of the cash or other consideration expected to be received.

Current asset investments

Current asset investments in ordinary shares and other qualifying equity instruments are accounted for as basic financial instruments in accordance with Section 11 of FRS 102.

Investments that are publicly traded, or whose fair value can otherwise be measured reliably, are initially and subsequently measured at fair value. Transaction costs attributable to investments measured at fair value through profit or loss are recognised as an expense when incurred. Changes in fair value, along with realised gains and losses on disposal, are recognised in profit or loss.

Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Investments are presented as current assets where they are not intended for use on a continuing basis in the Company’s activities.

Dividend income is recognised in profit or loss when the Company’s right to receive payment is established.

Impairment of financial assets

Financial assets measured at cost or amortised cost are assessed at each reporting date for objective evidence of impairment.

Where objective evidence of impairment exists, an impairment loss is recognised in profit or loss. For financial assets measured at amortised cost, the impairment loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the asset’s original effective interest rate.

If an impairment loss subsequently decreases and the decrease can be related objectively to an event occurring after the impairment was recognised, the previously recognised impairment loss is reversed. The reversal is limited so that the resulting carrying amount does not exceed the amount that would have been recognised had no impairment occurred.

Classification of financial liabilities and equity

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.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Where an arrangement constitutes a financing transaction, the financial liability is initially measured at the present value of the future payments, discounted at a market rate of interest for a similar debt instrument.

Basic financial liabilities are subsequently measured at amortised cost using the effective interest method. Where the effect of discounting is immaterial, short-term creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid.

Trade creditors are obligations to pay for goods or services acquired in the ordinary course of business. Creditors are classified as current liabilities where payment is due within one year or less. Otherwise, they are presented as non-current liabilities.

Equity instruments

Equity instruments issued by the Company are recognised at the proceeds received, net of directly attributable transaction costs.

Dividends payable on equity instruments are recognised as liabilities when they are no longer at the discretion of the Company.

Taxation

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

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and as an expense, unless those costs are required to be recognised as part of the cost of stock or fixed asset.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

15,958

Additions

1,581

At 31 March 2026

17,539

DEPRECIATION

At 1 April 2025

13,897

Charge for year

1,620

At 31 March 2026

15,517

NET BOOK VALUE

At 31 March 2026

2,022

At 31 March 2025

2,061

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

-

450,000

Tax

182,632

-

Prepayments

-

12,917

182,632

462,917

Other debtors included a loan of £450,000 advanced to the director in July 2024.

The loan was fully discharged by the director in November 2025.

6.	CURRENT ASSET INVESTMENTS

2026

2025

£

Current asset investments

6,365,287

4,052,551

Current asset investments comprise listed investments, unit trusts and other readily realisable investments. They are initially and subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss within other operating income or other operating expenses, as appropriate.

Fair value is determined by reference to quoted market prices at the reporting date. Dividend and interest income arising from these investments is recognised in profit or loss when the Company’s right to receive the income is established.

The historical cost of investments held at the reporting date was £6,308,427 (2025: £4,052,551).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Tax

-

214,564

VAT

182,380

178,092

Other creditors

769

767

Directors' current accounts

493,620

21,262

Accrued expenses

1,599

1,301

678,368

415,986