SCQS Ltd

	Page
Company Information	1
Directors' Report	2
Accountant's Report	3
Income and Expenditure Account	4
Balance Sheet	5
Notes to the Financial Statements	6—7

Page 1

Page 2

SCQS Ltd

Company No. 04256761

Directors' Report For The Year Ended 31 March 2025

Directors' Report

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors

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

Mr Alan Forsyth

Ms Kathryn Ladley

Statement of Directors' Responsibilities

The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small Company Rules

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.

On behalf of the board

Mr Alan Forsyth Director	Ms Kathryn Ladley Director
12/11/2025

Page 2

Page 3

SCQS Ltd

Accountant's Report

For The Year Ended 31 March 2025

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of SCQS Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of SCQS Ltd for the year ended 31 March 2025 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of SCQS Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of SCQS Ltd and state those matters that we have agreed to state to the directors of SCQS Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SCQS Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that SCQS 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 or loss of SCQS Ltd . You consider that SCQS Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of SCQS 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 financial statements.

12/11/2025

Nigel Coyle & Co Ltd

Office F12

Beverley Enterprise Centre

Beck View Road, Beverley

Yorkshire

HU17 0JT

Page 3

Page 4

SCQS Ltd

Income and Expenditure Account

For The Year Ended 31 March 2025

Income and Expenditure Account

		2025	2024
	Notes	£	£
TURNOVER		10,856	11,144

GROSS SURPLUS		10,856	11,144

Administrative expenses		(8,434 )	(11,605 )
Other operating income		363	-

OPERATING SURPLUS/(DEFICIT)		2,785	(461 )
Other interest receivable and similar income		847	1,246

SURPLUS FOR THE FINANCIAL YEAR		3,632	785

The notes on pages 6 to 7 form part of these financial statements.

Page 4

Page 5

SCQS Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1

			1		1
CURRENT ASSETS
Cash at bank and in hand		121,339		117,450

		121,339		117,450
Creditors: Amounts Falling Due Within One Year	5	(4,647 )		(4,390 )

NET CURRENT ASSETS (LIABILITIES)			116,692		113,060

TOTAL ASSETS LESS CURRENT LIABILITIES			116,693		113,061

NET ASSETS			116,693		113,061

Income and Expenditure Account			116,693		113,061

MEMBERS' FUNDS			116,693		113,061

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Alan Forsyth Director	Ms Kathryn Ladley Director
12/11/2025

The notes on pages 6 to 7 form part of these financial statements.

Page 5

Page 6

SCQS Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

SCQS Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 04256761 . The registered office is Office F12, Beverley Enterprise Centre, Beck View Road, Beverley, East Yorkshire, HU17 0JT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 April 2024	2,651

As at 31 March 2025	2,651

Depreciation
As at 1 April 2024	2,650

As at 31 March 2025	2,650

Net Book Value
As at 31 March 2025	1

As at 1 April 2024	1

Page 6

Page 7

SCQS Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	2,500	2,501
Other creditors	1,320	1,260
Taxation and social security	827	629

	4,647	4,390

6. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 7