QUANTUM_CCTV__NETWORKS_LIMITED_28_Feb_2026_companies_house_set_of

Quantum Cctv & Networks Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of Quantum Cctv & Networks Limited

Period ended

28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

Quantum Cctv & Networks Limited

for the period ended

28 February 2026

which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

This report is made solely to the Board of Directors of

Quantum Cctv & Networks Limited

, as a body. Our work has been undertaken solely to prepare for your approval the

financial statements

Quantum Cctv & Networks Limited

and state those matters that we have agreed to state to the Board of Directors of

Quantum Cctv & Networks Limited

, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than

Quantum Cctv & Networks Limited

and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that

Quantum Cctv & Networks Limited

has kept adequate accounting records and to prepare statutory

financial statements

that give a true and fair view of the assets, liabilities, financial position and profit of

Quantum Cctv & Networks Limited

. You consider that

Quantum Cctv & Networks Limited

is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Quantum Cctv & Networks Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wains Accountancy Ltd

702 Cranbrook Road

Gants Hill

Ilford

Essex

IG6 1HP

United Kingdom

Quantum Cctv & Networks Limited

Statement of Financial Position

28 February 2026

		28 Feb 2026		30 Jun 2025
	Note	£		£
Fixed assets
Tangible assets	5	226,572		44,328
Current assets
Debtors	6	313,973		204,680
Cash at bank and in hand		39,734		9,803
		353,707		214,483
Creditors: amounts falling due within one year	7	(177,535	)	(47,234	)
Net current assets		176,172		167,249
Total assets less current liabilities		402,744		211,577
Creditors: amounts falling due after more than one year	8	(166,415	)	(166,415	)
Net assets		236,329		45,162
Capital and reserves
Called up share capital		10,000		10,000
Profit and loss account		226,329		35,162
Shareholders funds		236,329		45,162

For the period ending

28 February 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 financial statements for the period in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These

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.

These

financial statements

were approved by the board of directors and authorised for issue on

13 October 2026

, and are signed on behalf of the board by:

F Naseem

Director

Company registration number:

15797335

Quantum Cctv & Networks Limited

Notes to the Financial Statements

Period ended

28 February 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Unit 4 Buckerell

Honiton

EX14 3FZ

, England.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

The accounting period has been shortened to align the company's financial year-end with that of the group.

Going concern

The directors have made appropriate enquiries and have a reasonable expectation that the Company has adequate resources to continue in operational existence and meet its liabilities as they fall due for a period of at least twelve months from the date the financial statements are approved. Accordingly, the directors consider it appropriate to continue to adopt the going concern basis in preparing the financial statements.

Turnover

Revenue represents income derived from the rental of CCTV towers, batteries and associated equipment to customers. Revenue is recognised over the period in which the rental equipment is made available to customers, in accordance with the terms of the rental agreements. Rental income relating to periods extending beyond the year end is deferred and recognised in the appropriate accounting period. Revenue is measured at the fair value of the consideration receivable, net of any applicable discounts and excluding value added tax.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery

Over 6 years

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the period was

(2025:

2.00

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 July 2025	49,460
Additions	203,115
At 28 February 2026	252,575
Depreciation
At 1 July 2025	5,132
Charge	20,871
At 28 February 2026	26,003
Carrying amount
At 28 February 2026	226,572
At 30 June 2025	44,328

6 Debtors

	28 Feb 2026	30 Jun 2025
	£	£
Trade debtors	176,684	53,408
Amounts owed by group undertakings and undertakings in which the company has a participating interest	118,268	-
Other debtors	19,021	151,272
	313,973	204,680

7 Creditors: amounts falling due within one year

	28 Feb 2026	30 Jun 2025
	£	£
Trade creditors	44,745	13,269
Amounts owed to group undertakings and undertakings in which the company has a participating interest	100,010	-
Taxation and social security	20,363	27,130
Other creditors	12,417	6,835
	177,535	47,234

Amounts owed to group undertakings are interest-free, have no fixed repayment date and are repayable on demand.

8 Creditors: amounts falling due after more than one year

	28 Feb 2026		30 Jun 2025
	£		£
Other creditors	166,415		166,415