Quatropi Limited - Filleted accounts

Registered number

05218096

Quatropi Limited

Unaudited Filleted Accounts

31 August 2025

Quatropi Limited
Registered number:		05218096
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		151,556			129,625

Current assets
Stocks		1,732,686			1,659,043
Debtors	4	780,235			1,113,739
Investments held as current assets	5	250,000			-
Cash at bank and in hand		1,320,105			1,016,435
		4,083,026			3,789,217

Creditors: amounts falling due within one year	6	(1,358,667)			(1,079,640)

Net current assets			2,724,359			2,709,577

Total assets less current liabilities			2,875,915			2,839,202


Provisions for liabilities			(19,223)			(6,491)


Net assets			2,856,692			2,832,711

Capital and reserves
Called up share capital			2			2
Profit and loss account			2,856,690			2,832,709

Shareholders' funds			2,856,692			2,832,711

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 members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




J Scott
Director
Approved by the board on 25 November 2025

Quatropi Limited
Notes to the Accounts
for the year ended 31 August 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 sale of goods.Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	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, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant, furniture and equipment			over 3 & 4 years
	Motor vehicles			over 4 years
	Leasehold costs			over the lease term

	Investments
	Listed investments are measured at fair value. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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. 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.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. 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					29		28


3	Tangible fixed assets
		Motor vehicles		Plant, furniture & equipment		Leasehold costs		Total
£			£		£		£
	Cost
	At 1 September 2024	257,728		141,457		190,086		589,271
	Additions	-		20,503		68,974		89,477
	Disposals	(55,145)		(7,863)		-		(63,008)
	At 31 August 2025	202,583		154,097		259,060		615,740

	Depreciation
	At 1 September 2024	164,782		130,928		163,936		459,646
	Charge for the year	40,823		15,881		10,842		67,546
	On disposals	(55,145)		(7,863)		-		(63,008)
	At 31 August 2025	150,460		138,946		174,778		464,184

	Net book value
	At 31 August 2025	52,123		15,151		84,282		151,556
	At 31 August 2024	92,946		10,529		26,150		129,625


4	Debtors					2025		2024
£							£

	Trade debtors					345,836		388,891
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					-		31,006
	Other debtors					434,399		693,842
						780,235		1,113,739

	Amounts due after more than one year included above					-		125,000


5	Investments held as current assets					2025		2024
£							£
	Fair value
	Listed investments					250,000		-



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

	Trade creditors					371,860		252,559
	Taxation and social security costs					503,248		460,970
	Other creditors					483,559		366,111
						1,358,667		1,079,640


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					2,307,537		791,536


8	Related party transactions

	During the year, a loan totalling £229,931 was written off to the profit and loss account. The loan was to a company in which the director and shareholder was associated.


9	Other information

	Quatropi Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 8
	Whitacre Road
	Nuneaton
	Warwickshire
	CV11 6BX