REGISTERED NUMBER: 05566358 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Qbc Nightime Solutions Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr I B Mclean

Mr R McAspurn

REGISTERED OFFICE:

201 Victoria Road

Lockwood

Huddersfield

West Yorkshire

HD1 3TT

REGISTERED NUMBER:

05566358 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

28,527

7,685

28,527

7,685

CURRENT ASSETS

Debtors

6

151,609

199,700

Cash at bank

113,008

107,919

264,617

307,619

CREDITORS

Amounts falling due within one year

7

155,942

183,282

NET CURRENT ASSETS

108,675

124,337

TOTAL ASSETS LESS CURRENT LIABILITIES

137,202

132,022

CREDITORS

Amounts falling due after more than one year

8

-

(6,667

)

PROVISIONS FOR LIABILITIES

(7,132

)

-

NET ASSETS

130,070

125,355

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

130,068

125,353

SHAREHOLDERS' FUNDS

130,070

125,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

Mr I B Mclean - Director

Mr R McAspurn - Director

1.	STATUTORY INFORMATION

Qbc Nightime Solutions Ltd 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business has now been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 statement of financial position date.

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 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

61,001

AMORTISATION

At 1 October 2024

and 30 September 2025

61,001

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

63,865

Additions

30,278

Disposals

(10,955

)

At 30 September 2025

83,188

DEPRECIATION

At 1 October 2024

56,180

Charge for year

9,436

Eliminated on disposal

(10,955

)

At 30 September 2025

54,661

NET BOOK VALUE

At 30 September 2025

28,527

At 30 September 2024

7,685

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

150,595

198,357

Other debtors

1,014

1,343

151,609

199,700

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,167

13,917

Trade creditors

60,958

70,146

Taxation and social security

77,523

90,589

Other creditors

9,294

8,630

155,942

183,282

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,667

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

861

2,583

Between one and five years

-

861

861

3,444

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr R McAspurn

Balance outstanding at start of year

(705

)

(8,991

)

Amounts advanced

41,077

40,045

Amounts repaid

(40,570

)

(31,759

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(198

)

(705

)

Mr I B Mclean

Balance outstanding at start of year

(4,081

)

(10,285

)

Amounts advanced

43,789

40,676

Amounts repaid

(43,254

)

(34,472

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,546

)

(4,081

)