Registration number: 02091568

Quartz Technical Services Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

Quartz Technical Services Limited

Company Information

Directors

N. A. Mousley P. S. Mousley

Company secretary

N. A. Mousley

Registered office

Westwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Accountants

Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

Quartz Technical Services Limited

(Registration number: 02091568)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	162,220	131,993
Current assets
Stocks	5	597,114	550,856
Debtors	6	1,244,963	1,036,474
Cash at bank and in hand		644,405	496,133
		2,486,482	2,083,463
Creditors: Amounts falling due within one year	7	(711,210)	(586,187)
Net current assets		1,775,272	1,497,276
Total assets less current liabilities		1,937,492	1,629,269
Provisions for liabilities		(35,292)	(27,188)
Net assets		1,902,200	1,602,081
Capital and reserves
Called up share capital	8	100	100
Retained earnings		1,902,100	1,601,981
Shareholders' funds		1,902,200	1,602,081

Quartz Technical Services Limited

(Registration number: 02091568)
Balance Sheet as at 30 April 2026

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

......................................... P. S. Mousley Director

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Westwood House
78 Loughborough Road
Quorn
Loughborough
Leicestershire
LE12 8DX

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis. Management have considered future information and significant judgements and no material uncertainty exists.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises current tax and deferred tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	15% to 30% straight line
Motor vehicles	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the useful life of the asset. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 59 (2025 - 56).

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Fixtures, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	801,580	43,940	845,520
Additions	35,831	25,860	61,691
At 30 April 2026	837,411	69,800	907,211
Depreciation
At 1 May 2025	684,170	29,357	713,527
Charge for the year	26,729	4,735	31,464
At 30 April 2026	710,899	34,092	744,991
Carrying amount
At 30 April 2026	126,512	35,708	162,220
At 30 April 2025	117,410	14,583	131,993

5

Stocks

	2026 £	2025 £
Raw materials, consumables and finished goods	597,114	550,856

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		1,232,496	1,027,704
Amounts owed by related parties	9	-	5,416
Prepayments		12,467	3,354
		1,244,963	1,036,474

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		268,630	242,231
Amounts owed to related parties	9	8,194	-
Taxation and social security		278,153	193,006
Accruals and deferred income		83,680	70,175
Other creditors		72,553	80,775
		711,210	586,187

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

Quartz Technical Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

9	Related party transactions

Summary of transactions with other related parties

During the year the company paid rent of £75,000 (2025 - £75,000) to an associated company.

At 30 April 2026 the company owed £8,194 to an associated company (2025 - the company was owed £5,416 from an associated company).

During the year the directors received dividends of £40,000 (2025 - £40,000).