QQQ Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

1. General Information

QQQ Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06967357 . The registered office is 5 Markyate Road, Dagenham, Essex, RM8 2LJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible asset is a domain name. It is amortised to the income statement over its estimated economic life of 20 years on a straight line basis.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	20 years, straight line method
Plant & Machinery	25%, reducing balance method
Motor Vehicles	25%, reducing balance method

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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QQQ Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

2.10. 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.

2.11. 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.

2.12. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

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QQQ Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Domain Name
	£
Cost
As at 1 February 2025	4,226

As at 31 January 2026	4,226

Amortisation
As at 1 February 2025	634
Provided during the period	211

As at 31 January 2026	845

Net Book Value
As at 31 January 2026	3,381

As at 1 February 2025	3,592

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 February 2025	212,714	111,393	42,562	366,669
Additions	26,434	20,623	43,457	90,514

As at 31 January 2026	239,148	132,016	86,019	457,183

Depreciation
As at 1 February 2025	24,088	62,675	12,828	99,591
Provided during the period	11,957	17,335	18,298	47,590

As at 31 January 2026	36,045	80,010	31,126	147,181

Net Book Value
As at 31 January 2026	203,103	52,006	54,893	310,002

As at 1 February 2025	188,626	48,718	29,734	267,078

6. Stocks

	2026	2025
	£	£
Finished goods	300,098	280,000

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QQQ Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	36,000
Prepayments and accrued income	-	39,000
Security deposits	1,200	1,200
Corporation tax recoverable assets	4,323	4,323
Other taxes and social security	5,212	5,342
Amounts owed by associates	5,292	7,457
Amounts owed by other participating interests	606,586	427,707

	622,613	521,029

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	300,791	208,722
Bank loans and overdrafts	5,058	6,215
Other loans	150,211	101,079
Corporation tax	100,426	37,602
VAT	133,296	103,209
Credit cards	3,104	578
Accruals and deferred income	128,055	82,500
Director's loan account	187	2,539

	821,128	542,444

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	18,544	22,788
Other loans	95,227	235,242

	113,771	258,030

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

11. Ultimate Controlling Party

The company's ultimate controlling party is Domas Zevuckis by virtue of his ownership of 100% of the issued share capital in the company.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		3,381		3,592
Tangible Assets	5		310,002		267,078

			313,383		270,670
CURRENT ASSETS
Stocks	6	300,098		280,000
Debtors	7	622,613		521,029
Cash at bank and in hand		326,543		38,814

		1,249,254		839,843
Creditors: Amounts Falling Due Within One Year	8	(821,128 )		(542,444 )

NET CURRENT ASSETS (LIABILITIES)			428,126		297,399

TOTAL ASSETS LESS CURRENT LIABILITIES			741,509		568,069

Creditors: Amounts Falling Due After More Than One Year	9		(113,771 )		(258,030 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(26,725 )		-

NET ASSETS			601,013		310,039

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Income Statement			600,013		309,039

SHAREHOLDERS' FUNDS			601,013		310,039