Company No: 09272515 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.04.2025		31.12.2023
		£		£
Fixed assets
Investments	3	392,710		392,710
		392,710		392,710
Current assets
Debtors	4	116,002		113,603
Cash at bank and in hand		483		2,146
		116,485		115,749
Creditors: amounts falling due within one year	5	( 69,583)		( 68,824)
Net current assets		46,902		46,925
Total assets less current liabilities		439,612		439,635
Creditors: amounts falling due after more than one year	6	( 322,864)		( 322,864)
Net assets		116,748		116,771
Capital and reserves
Called-up share capital	7	2,000		2,000
Profit and loss account		114,748		114,771
Total shareholder's funds		116,748		116,771

For the financial period ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Qudos Group Ltd (registered number: 09272515) were approved and authorised for issue by the Director on 30 September 2026. They were signed on its behalf by:

Mr J A Taylor Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Qudos Group Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 547-549 Norwood Road, West Norwood, London, SE27 9DL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

Reporting period length is 16 months.

Turnover

Turnover comprises the fair value of the consideration received or receivable in respect of rent in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off 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 receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.01.2024 to 30.04.2025		Year ended 31.12.2023
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	3		3

3. Fixed asset investments

Investments in subsidiaries

	30.04.2025
	£
Cost
At 01 January 2024	392,710
At 30 April 2025	392,710
Carrying value at 30 April 2025	392,710
Carrying value at 31 December 2023	392,710

4. Debtors

	30.04.2025		31.12.2023
	£		£
Amounts owed by Group undertakings	115,502		93,603
Other debtors	500		20,000
	116,002		113,603

5. Creditors: amounts falling due within one year

	30.04.2025		31.12.2023
	£		£
Trade creditors	15,842		5,560
Amounts owed to Group undertakings	18,090		2,200
Taxation and social security	3,894		2,668
Other creditors	31,757		58,396
	69,583		68,824

6. Creditors: amounts falling due after more than one year

	30.04.2025		31.12.2023
	£		£
Other creditors	322,864		322,864

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	30.04.2025		31.12.2023
	£		£
Allotted, called-up and fully-paid
2,000 Ordinary shares of £ 1.00 each	2,000		2,000

8. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	30.04.2025		31.12.2023
	£		£
Loans from subsidiaries	322,864		322,864

The company has a loan from a subsidiary, LDM Group Limited. The loan is interest-free and repayable on demand.