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OSMOSIS LIMITED

Registered Number
05226297
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

OSMOSIS LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

S Fawcett

Company Secretary

S Fawcett

Registered Address

23 High Street
Pewsey
SN9 5AF

Registered Number

05226297 (England and Wales)
OSMOSIS LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investments164,75031,661
164,75031,661
Current assets
Debtors112,856228,002
Cash at bank and on hand10,6435,284
123,499233,286
Creditors amounts falling due within one year5(109,324)(121,184)
Net current assets (liabilities)14,175112,102
Total assets less current liabilities178,925143,763
Creditors amounts falling due after one year6(13,334)-
Net assets165,591143,763
Capital and reserves
Called up share capital133,000133,000
Profit and loss account32,59110,763
Shareholders' funds165,591143,763
The financial statements were approved and authorised for issue by the Director on 4 April 2024, and are signed on its behalf by:
S Fawcett
Director
Registered Company No. 05226297
OSMOSIS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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 policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured 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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings33.33
Investments
Fixed assets investments are stated at cost less provision for permanent diminution in value.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 226,614
At 30 September 236,614
Depreciation and impairment
At 01 October 226,614
At 30 September 236,614
Net book value
At 30 September 23-
At 30 September 22-
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables5,50012,500
Amounts owed by associates and joint ventures / participating interests107,356215,502
Total112,856228,002
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,500-
Bank borrowings and overdrafts78,00099,333
Taxation and social security26,29421,585
Accrued liabilities and deferred income530266
Total109,324121,184
6.Creditors: amounts due after one year

2023

2022

££
Other creditors13,334-
Total13,334-
7.Share capital
Allotted and issued 1,000 Ordinary Equity Shares of nominal value £1 each and 132,000 5% Preference Shares of nominal value £1 each.