REGISTERED NUMBER: 06261178 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

B O S Recruitment Services (Worthing)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

R M Roberts

SECRETARY:

J E C Roberts

REGISTERED OFFICE:

Petlers

East Street

Rusper

Horsham

West Sussex

RH12 4RE

REGISTERED NUMBER:

06261178 (England and Wales)

ACCOUNTANTS:

Mapperson Price, Chartered Accountants

Suite C

2 North Street

Dorking

Surrey

RH4 1DN

FIXED ASSETS

Tangible assets

4

55,483

60,097

Investments

5

500

500

55,983

60,597

CURRENT ASSETS

Debtors

6

104,767

58,717

Cash at bank and in hand

849

100

105,616

58,817

CREDITORS

Amounts falling due within one year

7

125,488

76,204

NET CURRENT LIABILITIES

(19,872

)

(17,387

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,111

43,210

CREDITORS

Amounts falling due after more than one year

8

64,080

69,152

NET LIABILITIES

(27,969

)

(25,942

)

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(28,969

)

(26,942

)

SHAREHOLDERS' FUNDS

(27,969

)

(25,942

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 September 2025 and were signed by:

R M Roberts - Director

1.	STATUTORY INFORMATION

B O S Recruitment Services (Worthing) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements have been prepared on a going concern basis on the basis of continued support from the shareholders.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

30% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

64,943

6,287

71,230

Additions

-

2,083

2,083

Disposals

-

(1,719

)

(1,719

)

At 31 December 2024

64,943

6,651

71,594

DEPRECIATION

At 1 January 2024

7,225

3,908

11,133

Charge for year

5,772

600

6,372

Eliminated on disposal

-

(1,394

)

(1,394

)

At 31 December 2024

12,997

3,114

16,111

NET BOOK VALUE

At 31 December 2024

51,946

3,537

55,483

At 31 December 2023

57,718

2,379

60,097

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

500

NET BOOK VALUE

At 31 December 2024

500

At 31 December 2023

500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

60,000

45,647

Other debtors

44,767

13,070

104,767

58,717

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts (see note 9)

-

579

Trade creditors

7,310

6,882

Taxation and social security

-

1,921

Other creditors

118,178

66,822

125,488

76,204

Other creditors of £118,178 (2023: £66,822) comprise loans from related parties. There is no fixed repayment term and interest is not being charged on the loans.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans (see note 9)

19,080

24,152

Other creditors

45,000

45,000

64,080

69,152

9.

LOANS

An analysis of the maturity of loans is given below:

31.12.24

31.12.23

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

579

Amounts falling due between one and two years:

RBS BB loan: 1-2 years

10,648

10,648

Other loans - 1-2 years

45,000

45,000

55,648

55,648

Amounts falling due between two and five years:

RBS BB loan: 2-5 years

8,432

13,504

The bank loan at December 2024 is a Covid Bounce Back loan of £29,729 (2023: £34,801). Monthly repayments commenced in June 2021. The current portion of £10,648 is included within Other Creditors due within one year. Other loans of £45,000 have no fixed repayment terms.

10.	ULTIMATE CONTROLLING PARTY

The company is jointly controlled by R.M Roberts and J.E.C Roberts by virtue of their combined share holdings.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B O S Recruitment Services (Worthing) Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

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

This report is made solely to the director of B O S Recruitment Services (Worthing) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B O S Recruitment Services (Worthing) Limited and state those matters that we have agreed to state to the director of B O S Recruitment Services (Worthing) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B O S Recruitment Services (Worthing) Limited and its director for our work or for this report.

It is your duty to ensure that B O S Recruitment Services (Worthing) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of B O S Recruitment Services (Worthing) Limited. You consider that B O S Recruitment Services (Worthing) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B O S Recruitment Services (Worthing) Limited. 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 statutory financial statements.

Mapperson Price, Chartered Accountants

Suite C

2 North Street

Dorking

Surrey

RH4 1DN

5 September 2025