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Company Registration No. 06536073 (England and Wales)
Osmosis Promotional Products Limited Unaudited accounts for the year ended 31 March 2025
Osmosis Promotional Products Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Osmosis Promotional Products Limited Company Information for the year ended 31 March 2025
Director
Mr S Scop
Company Number
06536073 (England and Wales)
Registered Office
152 Coles Green Road London NW2 7HD England
Accountants
Jacobs & Company 152 Coles Green Road London NW2 7HD
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Osmosis Promotional Products Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
45,358 
58,065 
Investments
5
241,805 
213,923 
287,163 
271,988 
Current assets
Debtors
6
388,537 
222,463 
Cash at bank and in hand
28,132 
31,078 
416,669 
253,541 
Creditors: amounts falling due within one year
7
(631,804)
(451,184)
Net current liabilities
(215,135)
(197,643)
Total assets less current liabilities
72,028 
74,345 
Creditors: amounts falling due after more than one year
8
(10,000)
(10,000)
Provisions for liabilities
Deferred tax
9
(5,106)
(7,465)
Net assets
56,922 
56,880 
Capital and reserves
Called up share capital
10
20 
20 
Profit and loss account
56,902 
56,860 
Shareholders' funds
56,922 
56,880 
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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 September 2025 and were signed on its behalf by
Mr S Scop Director Company Registration No. 06536073
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Osmosis Promotional Products Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Osmosis Promotional Products Limited is a private company, limited by shares, registered in England and Wales, registration number 06536073. The registered office is 152 Coles Green Road, London, NW2 7HD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over the life of the lease
Plant & machinery
20%- 33% on straight line basis
Motor vehicles
over 5 years on straight line basis
Income recognition
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in shares are included at fair value.
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Osmosis Promotional Products Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
58,602 
58,253 
21,909 
138,764 
Additions
- 
1,373 
- 
1,373 
At 31 March 2025
58,602 
59,626 
21,909 
140,137 
Depreciation
At 1 April 2024
22,951 
51,720 
6,028 
80,699 
Charge for the year
5,860 
5,438 
2,782 
14,080 
At 31 March 2025
28,811 
57,158 
8,810 
94,779 
Net book value
At 31 March 2025
29,791 
2,468 
13,099 
45,358 
At 31 March 2024
35,651 
6,533 
15,881 
58,065 
5
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 April 2024
7,641 
206,282 
213,923 
Additions
- 
27,882 
27,882 
Valuation at 31 March 2025
7,641 
234,164 
241,805 
Investments in subsidiaries comprise: In-Car Promotions Limited UK company - 100% shareholding - dormant Pulstar Dataprint Limited UK company - 100% shareholding - dormant Osmosis Properties Ltd - 100% shareholding - property investment Other investments comprise listed investments
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
153,639 
151,360 
Amounts due from group undertakings etc.
183,663 
40,412 
Accrued income and prepayments
- 
2,071 
Other debtors
51,235 
28,620 
388,537 
222,463 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
22,871 
23,138 
Trade creditors
6,503 
69,412 
Amounts owed to group undertakings and other participating interests
578,605 
358,634 
Taxes and social security
2,785 
- 
Other creditors
21,040 
- 
631,804 
451,184 
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Osmosis Promotional Products Limited Notes to the Accounts for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
10,000 
10,000 
9
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
5,106 
7,465 
2025 
2024 
£ 
£ 
Provision at start of year
7,465 
7,465 
Credited to the profit and loss account
(2,359)
- 
Provision at end of year
5,106 
7,465 
10
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20 
20 
11
Contingent liabilities
The company is a party to a cross-guarantee in favour of HSBC Bank plc in respect of borrowings by Osmosis Properties Ltd, Replay Promotions Limited and the company.
12
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr S Scop
Loan @ 2.25% interest with no fixed date of repayment
- 
25,134 
- 
25,134 
- 
25,134 
- 
25,134 
The loan was repaid in full on 30 April 2025.
13
Transactions with related parties
At 31 March 2025, an amount of £578,069 was due to Replay Promotions Ltd (2024:£358,097). Mr S Scop is a director and shareholder of the company and of Replay Promotions Ltd. The company charged Replay Promotions Ltd an amount of £54,000 (2024:£54,000) for management fees and share of office costs in the year. The company rented a property for £24,000 (2024:£24,000) from its wholly owned subsidiary, Osmosis Properties Ltd. At 31 March 2025, an amount of £183,663 (2024: £40,412) was due to the company from Osmosis Properties Ltd. This amount is interest free and repayable on demand. The company has also provided a guarantee in respect of Osmosis Properties Ltd's bank borrowings which amounted to £768,000 (2024: £819,000) at the balance sheet date.
14
Average number of employees
During the year the average number of employees was 3 (2024: 6).
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