REGISTERED NUMBER: 10054620 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

MQSS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Quinn

Mr S G Startup

REGISTERED OFFICE:

5 Pheasant Oak

Coventry

West Midlands

CV4 9XJ

REGISTERED NUMBER:

10054620 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

FIXED ASSETS

Tangible assets

4

27,338

27,338

CURRENT ASSETS

Debtors

5

184,043

184,043

Cash at bank

680

518

184,723

184,561

CREDITORS

Amounts falling due within one year

6

118,715

116,249

NET CURRENT ASSETS

66,008

68,312

TOTAL ASSETS LESS CURRENT LIABILITIES

93,346

95,650

CREDITORS

Amounts falling due after more than one year

7

16,533

20,227

NET ASSETS

76,813

75,423

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

76,713

75,323

SHAREHOLDERS' FUNDS

76,813

75,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 26 May 2026 and were signed on its behalf by:

Mr S G Startup - Director

1.	STATUTORY INFORMATION

Mqss 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.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 March 2025

and 28 February 2026

27,338

NET BOOK VALUE

At 28 February 2026

27,338

At 28 February 2025

27,338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by participating interests

184,043

184,043

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

2,250

2,250

Trade creditors

-

1,170

Amounts owed to participating interests

113,964

110,277

Corporation tax

1,182

1,112

Accrued expenses

1,319

1,440

118,715

116,249

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

16,533

20,227

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

2,250

2,250

Amounts falling due between two and five years:

Bank loans - 2-5 years

16,533

20,227

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

18,783

22,477

Lloyds Bank PLC holds fixed charge over F/H 1 warwick street earlsdon coventry dated 1st of July 2016

Lloyds Bank PLC holds fixed and floating charge covering all of the property or undertaking of the company dated 11th of May 2016.