Company No: 12408303 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

T J Tomasik

Registered office	2 Stephen Street
	London
	W1T 1AN
	United Kingdom

Company number

12408303 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

	Note	2024		2023
		£		£
Fixed assets
Intangible assets	3	17		217
Tangible assets	4	27,525		8,154
		27,542		8,371
Current assets
Debtors	5	904,394		1,153,683
Cash at bank and in hand	6	6,535,102		4,019,946
		7,439,496		5,173,629
Creditors: amounts falling due within one year	7	( 1,250,522)		( 971,433)
Net current assets		6,188,974		4,202,196
Total assets less current liabilities		6,216,516		4,210,567
Net assets		6,216,516		4,210,567
Capital and reserves
Called-up share capital	8	1,000		1,000
Profit and loss account		6,215,516		4,209,567
Total shareholder's funds		6,216,516		4,210,567

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Outpost Management Limited (registered number: 12408303) were approved and authorised for issue by the Director on 30 September 2025. They were signed on its behalf by:

T J Tomasik Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Outpost Management Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Stephen Street, London, W1T 1AN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	39		36

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2024	1,000		1,000
At 31 December 2024	1,000		1,000
Accumulated amortisation
At 01 January 2024	783		783
Charge for the financial year	200		200
At 31 December 2024	983		983
Net book value
At 31 December 2024	17		17
At 31 December 2023	217		217

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 January 2024	11,568		11,568
Additions	25,432		25,432
At 31 December 2024	37,000		37,000
Accumulated depreciation
At 01 January 2024	3,414		3,414
Charge for the financial year	6,061		6,061
At 31 December 2024	9,475		9,475
Net book value
At 31 December 2024	27,525		27,525
At 31 December 2023	8,154		8,154

5. Debtors

	2024		2023
	£		£
Trade debtors	807,304		621,435
Other debtors	97,090		532,248
	904,394		1,153,683

6. Cash and cash equivalents

	2024		2023
	£		£
Cash at bank and in hand	6,535,102		4,019,946

7. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	8,572		13,198
Taxation and social security	1,062,392		775,476
Other creditors	179,558		182,759
	1,250,522		971,433

8. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

9. Related party transactions

As at the year end, an amount of £177,358 (2023: £180,758) was owed to the director, T J Tomasik which is included within 'Other Creditors'.

10. Ultimate controlling party

The company is controlled by the director, T J Tomasik, who owns 100% of the issued shared capital.