REGISTERED NUMBER: 09910835 (England and Wales)

QLS (Holdings) Limited

Unaudited Financial Statements

for the year ended

31 March 2026

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Investments

4

1,139,182

1,139,182

CURRENT ASSETS

Debtors

5

-

299,557

CREDITORS

Amounts falling due within one year

6

(660

)

(300,660

)

NET CURRENT LIABILITIES

(660

)

(1,103

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,138,522

1,138,079

CAPITAL AND RESERVES

Called up share capital

7

100

100

Merger reserve

8

395,100

395,100

Retained earnings

8

743,322

742,879

SHAREHOLDERS' FUNDS

1,138,522

1,138,079

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 19 October 2026 and were signed by:

Mrs K J Patel - Director

1.	STATUTORY INFORMATION

QLS (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09910835

Registered office:

Diss Business Park

Sandy Lane

Diss

Norfolk

IP22 4GT

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about QLS (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Transaction costs are expensed to profit or loss as incurred. Changes in fair value are recognised in other comprehensive income except to the extent that a gain reverses a loss previously recognised in profit or loss, or a loss exceeds the accumulated gains recognised in equity; such gains and loss are recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

1,139,182

NET BOOK VALUE

At 31 March 2026

1,139,182

At 31 March 2025

1,139,182

Cost or valuation at 31 March 2026 is represented by:

Shares in

group

undertakings

£

Valuation in 2021

99,650

Cost

1,039,532

1,139,182

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

-

299,557

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

300,000

Other creditors

660

660

660

300,660

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Merger reserve

£

At 1 April 2025

395,100

Fair value movement

0

At 31 March 2026

395,100

QLS (Holdings) Limited issued cash, loan notes and shares in exchange for shares in QLS - Quality Liaison Services Limited. As part of this arrangement it obtained 100% of the shares in QLS - Quality Liaison Services Limited. The company has opted to record the shares at the fair value of the consideration given and record the excess over nominal value of the shares issued in a merger reserve which is not distributable. The cost of the investment has been recorded at the total fair value of the consideration given.