QUO IMUS LIMITED - Filleted accounts

Registered number

03227559

QUO IMUS LIMITED

Unaudited Filleted Accounts

31 March 2025

QUO IMUS LIMITED
Registered number:		03227559
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1			45
Investments	4		2			2
			3			47

Current assets
Debtors	5	389,953			469,889
Cash at bank and in hand		782,392			760,963
		1,172,345			1,230,852

Creditors: amounts falling due within one year	6	(354,386)			(384,980)

Net current assets			817,959			845,872

Net assets			817,962			845,919

Capital and reserves
Called up share capital			100			100
Capital redemption reserve	7		100			100
Profit and loss account			817,762			845,719

Shareholder's funds			817,962			845,919

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs N Croft
Director
Approved by the board on 12 November 2025

QUO IMUS LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% straight line
	Fixtures, fittings, tools and equipment	25% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at cost less any accumulated impairment losses as the fair value cannot be measured reliably.

	Group accounts
	The company and its subsidary Qi Resourcing Limited form a small size group which does not require consolidation under Companies Act 2006.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Operating lease commitments
	Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Equipment		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	5,013		86,495		91,508
	At 31 March 2025	5,013		86,495		91,508

	Depreciation
	At 1 April 2024	5,005		86,458		91,463
	Charge for the year	8		36		44
	At 31 March 2025	5,013		86,494		91,507

	Net book value
	At 31 March 2025	-		1		1
	At 31 March 2024	8		37		45


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2024					2

	At 31 March 2025					2


5	Debtors			2025		2024
£					£

	Trade debtors			318,774		394,186
	Other debtors			71,179		75,703
				389,953		469,889


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			221,172		246,763
	Taxation and social security costs			49,834		57,758
	Other creditors			83,380		80,459
				354,386		384,980


7	Capital redemption reserve			2025		2024
£					£

	At 1 April 2024			100		100

	At 31 March 2025			100		100


8	Other information

	QUO IMUS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	6A Dickensons Place
	London
	SE25 5HL