Registration number: 11501185

Q H Maldon Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Q H Maldon Ltd

(Registration number: 11501185)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	9,333	10,396
Current assets
Stocks	5	24,315	20,675
Debtors	6	36,074	61,416
Cash at bank and in hand		238,323	384,590
		298,712	466,681
Creditors: Amounts falling due within one year	7	(166,115)	(257,948)
Net current assets		132,597	208,733
Total assets less current liabilities		141,930	219,129
Provisions for liabilities		(2,333)	(2,599)
Net assets		139,597	216,530
Capital and reserves
Called up share capital		100	100
Retained earnings		139,497	216,430
Shareholders' funds		139,597	216,530

Q H Maldon Ltd

(Registration number: 11501185)
Balance Sheet as at 31 March 2026

For the financial period ending 31 March 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 period 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 8 October 2026 and signed on its behalf by:
 

......................................... Mr N A Cook Director

......................................... Mrs L V Cook Director

Q H Maldon Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2025 to 31 March 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:
1ST Floor
143
Connaught Avenue
Frinton-On-Sea
Essex
CO13 9AB
United Kingdom

These financial statements were authorised for issue by the Board on 8 October 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 except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

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 sales/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.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, 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.

Q H Maldon Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2025 to 31 March 2026

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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% straight line

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.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. 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 profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Q H Maldon Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2025 to 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 17 (2025 - 25).

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2025	77,315	77,315
Additions	1,180	1,180
At 31 March 2026	78,495	78,495
Depreciation
At 1 September 2025	66,919	66,919
Charge for the period	2,243	2,243
At 31 March 2026	69,162	69,162
Carrying amount
At 31 March 2026	9,333	9,333
At 31 August 2025	10,396	10,396

5

Stocks

	2026 £	2025 £
Other inventories	24,315	20,675

6

Debtors

Current	2026 £	2025 £
Trade debtors	-	719
Other debtors	36,074	60,697
	36,074	61,416

Q H Maldon Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2025 to 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	66,846	86,117
Taxation and social security	96,002	135,416
Accruals and deferred income	-	3,781
Other creditors	3,267	32,634
	166,115	257,948

8	Related party transactions

Transactions with directors

2026	At 1 September 2025 £	Repayments by director £	At 31 March 2026 £
Mr N A Cook
Monies owed to the company by the director	12,749	(12,749)	-
Mrs L V Cook
Monies owed to the company by the director	12,749	(12,749)	-

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Mr N A Cook
Monies owed to the company by the director	996	97,610	(85,857)	12,749
Mrs L V Cook
Monies owed to the company by the director	996	97,610	(85,857)	12,749

Q H Maldon Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2025 to 31 March 2026

Directors' remuneration

The directors' remuneration for the period was as follows:

	2026 £	2025 £
Remuneration	7,333	5,238
Contributions paid to money purchase schemes	70,000	120,000
	77,333	125,238