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OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED

Registered Number
10802457
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

LAMBERT, Stuart
VESTA, Nicholas Owen

Registered Address

The Barn
Ditches Lane
Coulsdon
CR5 1DA

Registered Number

10802457 (England and Wales)
OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3114,173119,820
114,173119,820
Current assets
Debtors4358,185361,755
Cash at bank and on hand381,994197,400
740,179559,155
Creditors amounts falling due within one year5(266,731)(252,932)
Net current assets (liabilities)473,448306,223
Total assets less current liabilities587,621426,043
Creditors amounts falling due after one year6(71,401)(98,306)
Provisions for liabilities8(28,543)(29,955)
Accruals and deferred income(25,601)(4,141)
Net assets462,076293,641
Capital and reserves
Called up share capital3434
Other reserves6666
Profit and loss account461,976293,541
Shareholders' funds462,076293,641
The financial statements were approved and authorised for issue by the Board of Directors on 29 April 2025, and are signed on its behalf by:
LAMBERT, Stuart
Director
VESTA, Nicholas Owen
Director

Registered Company No. 10802457
OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognized when the goods are physically delivered to the customer. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
2.Average number of employees

20242023
Average number of employees during the year1414
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 233,206155,58715,764174,557
Additions-28,9953,41532,410
At 31 August 243,206184,58219,179206,967
Depreciation and impairment
At 01 September 232,38444,1098,24454,737
Charge for year20535,1182,73438,057
At 31 August 242,58979,22710,97892,794
Net book value
At 31 August 24617105,3558,201114,173
At 31 August 23822111,4787,520119,820
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables287,846293,028
Other debtors52,07143,743
Prepayments and accrued income18,26824,984
Total358,185361,755
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables119,43446,393
Bank borrowings and overdrafts-336
Taxation and social security99,61593,795
Finance lease and HP contracts26,90425,153
Other creditors5,40458,704
Accrued liabilities and deferred income15,37428,551
Total266,731252,932
6.Creditors: amounts due after one year

2024

2023

££
Other creditors71,40198,306
Total71,40198,306
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts71,40198,306
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)28,54329,955
Total28,54329,955