Registration number: 14726121

QSTIR LTD

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Balance Sheet	4
Notes to the Unaudited Financial Statements	5 to 7

QSTIR LTD

Company Information

Directors

Mr Howard Roddie Ms Andrea Patrick

Registered office

1 Oak Way Selby YO8 8RL

Accountants

Clever Accounts Ltd Brookfield Court Selby Road Garforth, Leeds LS25 1NB

QSTIR LTD

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors of the company

The directors who held office during the year were as follows:

Mr Howard Roddie

Ms Andrea Patrick

Principal activity

The principal activity of the company is Management consultancy

Small companies provision statement

This report has 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.

Approved by the Board on 12 June 2026 and signed on its behalf by:

.........................................
Mr Howard Roddie
Director

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Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
QSTIR LTD
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of QSTIR LTD for the year ended 31 March 2026 as set out on pages 4 to 7 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of QSTIR LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of QSTIR LTD and state those matters that we have agreed to state to the Board of Directors of QSTIR LTD, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than QSTIR LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that QSTIR LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of QSTIR LTD. You consider that QSTIR LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of QSTIR LTD. 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 accounts.

dl.signhere.1

......................................

Clever Accounts Ltd
Brookfield Court
Selby Road
Garforth, Leeds
LS25 1NB

12 June 2026

QSTIR LTD

(Registration number: 14726121)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	400	799
Current assets
Cash at bank and in hand		24,570	40,544
Creditors: Amounts falling due within one year		(3,212)	(21,258)
Net current assets		21,358	19,286
Net assets		21,758	20,085
Capital and reserves
Called up share capital	5	1	1
Retained earnings		21,757	20,084
Shareholders' funds		21,758	20,085

For the financial year 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 year 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 and 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 and Directors' Report.

Approved and authorised by the Board on 12 June 2026 and signed on its behalf by:
 

.........................................

Mr Howard Roddie
Director

QSTIR LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1 Oak Way
Selby
YO8 8RL

These financial statements were authorised for issue by the Board on 12 June 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.

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 current 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.

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.

QSTIR LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

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
Office equipment	3 Year Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

QSTIR LTD

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	1,199	1,199
At 31 March 2026	1,199	1,199
Depreciation
At 1 April 2025	400	400
Charge for the year	399	399
At 31 March 2026	799	799
Carrying amount
At 31 March 2026	400	400
At 31 March 2025	799	799

5	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	1	1	1	1