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Registered number: 07262636
The Server Group Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
The Boss Partnership
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 07262636
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 104,640 116,919
104,640 116,919
CURRENT ASSETS
Stocks 5 495,194 840,847
Debtors 6 413,144 755,000
Cash at bank and in hand 74,549 96,451
982,887 1,692,298
Creditors: Amounts Falling Due Within One Year 7 (756,870 ) (1,386,235 )
NET CURRENT ASSETS (LIABILITIES) 226,017 306,063
TOTAL ASSETS LESS CURRENT LIABILITIES 330,657 422,982
Creditors: Amounts Falling Due After More Than One Year 8 (15,318 ) (10,115 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (26,160 ) (25,245 )
NET ASSETS 289,179 387,622
CAPITAL AND RESERVES
Called up share capital 9 900 900
Capital redemption reserve 100 100
Profit and Loss Account 288,179 386,622
SHAREHOLDERS' FUNDS 289,179 387,622
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R A Parry
Director
24th October 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Capital Redemption Profit and Loss Account Total
£ £ £ £
As at 1 July 2023 900 - 354,118 355,018
Profit for the year and total comprehensive income - - 184,377 184,377
Dividends paid - - (89,708) (89,708)
Purchase of own shares - 100 (62,165 ) (62,065)
As at 30 June 2024 and 1 July 2024 900 100 386,622 387,622
Profit for the year and total comprehensive income - - 52,253 52,253
Dividends paid - - (73,500) (73,500)
Purchase of own shares - - (77,196 ) (77,196)
As at 30 June 2025 900 100 288,179 289,179
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The Server Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07262636 . The registered office is Lancaster Court, Lancaster Park, Newborough Road, Burton On Trent, DE13 9PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website costs. It is amortised to the profit and loss account over its estimated economic life of 4 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 25% RB
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 4
Page 5
2.6. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 12)
10 12
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 23,224 62,453 89,738 175,415
Additions - 3,743 21,821 25,564
Disposals - - (11,480 ) (11,480 )
As at 30 June 2025 23,224 66,196 100,079 189,499
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 July 2024 7,284 29,371 21,841 58,496
Provided during the period 3,985 8,817 20,563 33,365
Disposals - - (7,002 ) (7,002 )
As at 30 June 2025 11,269 38,188 35,402 84,859
Net Book Value
As at 30 June 2025 11,955 28,008 64,677 104,640
As at 1 July 2024 15,940 33,082 67,897 116,919
5. Stocks
2025 2024
£ £
Stock 197,444 252,078
Work in progress 297,750 588,769
495,194 840,847
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 289,406 541,122
Other debtors 123,738 213,878
413,144 755,000
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 375,126 641,003
Bank loans and overdrafts 32,106 51,249
Other creditors 229,051 585,305
Taxation and social security 120,587 108,678
756,870 1,386,235
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 15,318 10,115
Page 6
Page 7
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 900 900
Page 7