Queue-Safe Limited - Filleted accounts

Registered number

08150117

Queue-Safe Limited

Filleted Accounts

31 July 2025

Queue-Safe Limited
Registered number:		08150117
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		798			1,497

Current assets
Stocks		10,000			16,500
Debtors	4	69,517			57,030
Cash at bank and in hand		8,919			12,992
		88,436			86,522

Creditors: amounts falling due within one year	5	(40,215)			(34,704)

Net current assets			48,221			51,818

Total assets less current liabilities			49,019			53,315


Provisions for liabilities			-			(284)


Net assets			49,019			53,031

Capital and reserves
Called up share capital			1			1
Profit and loss account			49,018			53,030

Shareholder's funds			49,019			53,031

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr N R Henderson
Director
Approved by the board on 6 September 2026

Queue-Safe Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.


	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		1		1


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 August 2024				7,249
	At 31 July 2025				7,249

	Depreciation
	At 1 August 2024				5,752
	Charge for the year				699
	At 31 July 2025				6,451

	Net book value
	At 31 July 2025				798
	At 31 July 2024				1,497


4	Debtors		2025		2024
£				£

	Trade debtors		69,374		56,792
	Other debtors		143		238
			69,517		57,030


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Taxation and social security costs		4,741		5,237
	Other creditors		35,474		29,467
			40,215		34,704


6	Other information

	Queue-Safe Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Demar House, 14 Church Road
	East Wittering
	Chichester
	West Sussex
	PO20 8PS