REGISTERED NUMBER: 16463024 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 20 MAY 2025 TO 31 MAY 2026

FOR

QUANTUM PROPERTY AND DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Jay Tolley

Joshua Tolley

Jordan Tolley

REGISTERED OFFICE:

3 Christchurch Terrace

Thorne Road

Doncaster

South Yorkshire

DN1 2HU

REGISTERED NUMBER:

16463024 (England and Wales)

FIXED ASSETS

Tangible assets

4

665

Investment property

5

925,308

925,973

CURRENT ASSETS

Cash at bank

96,978

CREDITORS

Amounts falling due within one year

6

1,010,052

NET CURRENT LIABILITIES

(913,074

)

TOTAL ASSETS LESS CURRENT LIABILITIES

12,899

PROVISIONS FOR LIABILITIES

126

NET ASSETS

12,773

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

12,673

12,773

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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 16 October 2026 and were signed on its behalf by:

Jay Tolley - Director

1.	STATUTORY INFORMATION

Quantum Property and Developments 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At 31 May 2026, the company had net current liabilities of £914,588. The company is reliant on the support of the directors. Given the continuance of this support, the accounts have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

753

At 31 May 2026

753

DEPRECIATION

Charge for period

88

At 31 May 2026

88

NET BOOK VALUE

At 31 May 2026

665

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

925,308

At 31 May 2026

925,308

NET BOOK VALUE

At 31 May 2026

925,308

The properties were acquired during the year, and the directors consider that the purchase price paid represents the best estimate of fair value as at 31 May 2026. In arriving at this view, the directors have had regard to the short period between acquisition and the balance sheet date and to the absence of any significant changes in market conditions, the condition of the property, or other relevant factors since acquisition that would indicate a material movement in value. Accordingly, no adjustment has been made to the carrying value, and the property is carried at cost, which the directors consider to approximate fair value at the balance sheet date.

The directors will keep this valuation under review and will obtain an independent valuation, or otherwise reassess fair value, where circumstances indicate that the carrying value may no longer be representative of fair value

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

2,492

Other creditors

1,007,560

1,010,052