Registration number: 06735642

Qer Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 6

Qer Limited

Company Information

Director

Mr E J Maughan

Registered office

316 Blackpool Road Fulwood Preston Lancs PR2 3AE

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Qer Limited

(Registration number: 06735642)
Statement of Financial Position as at 29 July 2026

	Note	2026 £	2025 £
Current assets
Stocks	5	-	550
Debtors	6	171	8,596
Cash at bank and in hand		3,770	1,914
		3,941	11,060
Creditors: Amounts falling due within one year	7	(4,306)	(1,008)
Net (liabilities)/assets		(365)	10,052
Capital and reserves
Called up share capital		100	100
Retained earnings		(465)	9,952
Shareholders' (deficit)/funds		(365)	10,052

For the financial period ending 29 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 23 October 2026
 

......................................... Mr E J Maughan Director

Qer Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 29 July 2026

1	General information

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

The address of its registered office is:
316 Blackpool Road
Fulwood
Preston
Lancs
PR2 3AE

These financial statements were authorised for issue by the director on 23 October 2026.

2	Accounting policies

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.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

Qer Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 29 July 2026 (continued)

2	Accounting policies (continued)

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
Plant and Machinery	15% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 3).

Qer Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 29 July 2026 (continued)

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 June 2025	4,026	4,026
Disposals	(4,026)	(4,026)
At 29 July 2026	-	-
Depreciation
At 1 June 2025	4,026	4,026
Eliminated on disposal	(4,026)	(4,026)
At 29 July 2026	-	-
Carrying amount
At 29 July 2026	-	-

5

Stocks

	2026 £	2025 £
Other inventories	-	550

6

Debtors

Current	2026 £	2025 £
Trade debtors	171	8,434
Prepayments	-	162
	171	8,596

Qer Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2025 to 29 July 2026 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	-	1,008
Other creditors	4,306	-
	4,306	1,008