Acorah Software Products - Accounts Production 16.6.920 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08329309 Mr M E Johnson Mr R J Bessell Mr T R Payne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08329309 2023-12-31 08329309 2024-12-31 08329309 2024-01-01 2024-12-31 08329309 frs-core:CurrentFinancialInstruments 2024-12-31 08329309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 08329309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 08329309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-12-31 08329309 frs-core:FurnitureFittings 2024-12-31 08329309 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08329309 frs-core:FurnitureFittings 2023-12-31 08329309 frs-core:ShareCapital 2024-12-31 08329309 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08329309 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08329309 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08329309 frs-bus:SmallEntities 2024-01-01 2024-12-31 08329309 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08329309 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08329309 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 08329309 frs-bus:OrdinaryShareClass1 2024-12-31 08329309 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 08329309 frs-bus:OrdinaryShareClass2 2024-12-31 08329309 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31 08329309 frs-bus:OrdinaryShareClass3 2024-12-31 08329309 frs-core:CostValuation 2023-12-31 08329309 frs-core:CostValuation 2024-12-31 08329309 frs-core:ProvisionsForImpairmentInvestments 2023-12-31 08329309 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08329309 frs-bus:Director1 2024-01-01 2024-12-31 08329309 frs-bus:Director1 2023-12-31 08329309 frs-bus:Director1 2024-12-31 08329309 frs-bus:Director2 2024-01-01 2024-12-31 08329309 frs-bus:Director2 2023-12-31 08329309 frs-bus:Director2 2024-12-31 08329309 frs-bus:Director3 2024-01-01 2024-12-31 08329309 frs-countries:EnglandWales 2024-01-01 2024-12-31 08329309 2022-12-31 08329309 2023-12-31 08329309 2023-01-01 2023-12-31 08329309 frs-core:CurrentFinancialInstruments 2023-12-31 08329309 frs-core:ShareCapital 2023-12-31 08329309 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08329309 frs-bus:OrdinaryShareClass1 2023-01-01 2023-12-31 08329309 frs-bus:OrdinaryShareClass2 2023-01-01 2023-12-31 08329309 frs-bus:OrdinaryShareClass3 2023-01-01 2023-12-31
Registered number: 08329309
Boss Energy Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Ripe LLP
9A Burroughs Gardens
London
NW4 4AU
Boss Energy Consulting Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—9

Page 1
Boss Energy Consulting Limited
Company Information
For The Year Ended 31 December 2024
Company Information

Directors | Mr M E Johnson
| Mr R J Bessell
| Mr T R Payne
Company Number | 08329309
Registered Office | 101 Lincoln House
| 1-3 Brixton Road
| London
| SW9 6DE
Accountants | Ripe LLP
| Chartered Accountants
| 9A Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Boss Energy Consulting Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 08329309

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,650 |  | -
Tangible Assets | 5 |  | 182 |  | 401
Investments | 6 |  | 77 |  | 77
|  |  | 6,909 |  | 478
CURRENT ASSETS
Debtors | 7 | 3,687,040 |  | 3,150,100 |
Cash at bank and in hand |  | 68,215 |  | 60,527 |
|  | 3,755,255 |  | 3,210,627 |
Creditors: Amounts Falling Due Within One Year | 8 | (3,450,531 ) |  | (3,115,540 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 304,724 |  | 95,087
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 311,633 |  | 95,565
NET ASSETS |  |  | 311,633 |  | 95,565
CAPITAL AND RESERVES
Called up share capital | 9 |  | 112 |  | 112
Profit and Loss Account |  |  | 311,521 |  | 95,453
SHAREHOLDERS' FUNDS |  |  | 311,633 |  | 95,565

Page 2
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Boss Energy Consulting Limited
Balance Sheet (continued)
As At 31 December 2024
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mr R J Bessell Director
27/10/2025

The notes on pages 4 to 8 form part of these financial statements.
Page 3
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Boss Energy Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Boss Energy Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08329309 . The registered office is 101 Lincoln House, 1-3 Brixton Road, London, SW9 6DE.
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.
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
Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Cost associated with website are recognised as intangible assets at acquisition cost less accumulated amortisation.
Amortisation
It is amortised to profit and loss account over its estimated economic life of 10 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:

Fixtures & Fittings | 25% on cost

2.5. Investments
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.
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Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
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.
2.8.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price.
Dividends
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2023: 29)
23 29
Page 5
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Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Intangible Assets

| Website Costs
--- | ---
| £
Cost
As at 1 January 2024 | -
Additions | 7,000
As at 31 December 2024 | 7,000
Amortisation
As at 1 January 2024 | -
Provided during the period | 350
As at 31 December 2024 | 350
Net Book Value
As at 31 December 2024 | 6,650
As at 1 January 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2024 | 4,560
As at 31 December 2024 | 4,560
Depreciation
As at 1 January 2024 | 4,159
Provided during the period | 219
As at 31 December 2024 | 4,378
Net Book Value
As at 31 December 2024 | 182
As at 1 January 2024 | 401

Page 6
Page 7
Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 January 2024 | 77
As at 31 December 2024 | 77
Provision
As at 1 January 2024 | -
As at 31 December 2024 | -
Net Book Value
As at 31 December 2024 | 77
As at 1 January 2024 | 77

Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
Subsidiary undertakings |  |  | 2024 | 2023
Boss Energy Consulting PTE Limited | 31 Cantonment Road, Singapore (089747) | Ordinary | 100% | 100%

Subsidiary undertakings
Boss Energy Consulting PTE limited
The principal activity of Boss Energy Consulting PTE limited is human resource consulting. The loss for the financial period of Boss Energy Consulting PTE limited was £20,279 and the aggregate amount of Capital and reserves at the end of the period was £(88,175).
7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,157,614 |  | 1,973,613
Amounts owed by group undertakings | 308,471 |  | 416,053
Other debtors | 1,220,955 |  | 760,434
| 3,687,040 |  | 3,150,100

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Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 215,207 |  | 32,711
Amounts owed to participating interests | 769,161 |  | 1,101,222
Other creditors | 2,440,813 |  | 1,933,336
Taxation and social security | 25,350 |  | 48,271
| 3,450,531 |  | 3,115,540

Included in other creditors is a factoring liability of £1,678,785 (2023 : £1,449,625 ) secured against trade debtors.
9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
8 Ordinary A shares of £ 1.00 each | 8 |  | 8
4 Ordinary B shares of £ 1.00 each | 4 |  | 4
| 112 |  | 112

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Johnson | - | 420 | 420 | - | -
Mr Ross Bessell | 50 | 717 | 667 | - | -

The above loan is unsecured, interest free and repayable on demand.
11. Related Party Disclosures
Transactions with Group undertaking
Boss Professional Services Limited
Parent company
At the balance sheet date, Boss Professional Services Limited owed £196,934 (2023 :£318,922), to the company.
Boss Energy Consulting PTE Limited (Singapore)
Subsidiary company
At the balance sheet date, Boss Energy Consulting PTE Limited (Singapore) owed £103,389 (2023 :£84,967), to the company.
...CONTINUED
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Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
11. Related Party Disclosures - continued
Transactions with Related parties
Boss ERP Consulting Limited
Connected company
At the balance sheet date, the company owed £494,576 (2023 :£811,483), to Boss ERP Consulting Limited.
Smarttek Global Limited
Connected company
At the balance sheet date, the company owed £326,343 (2023 : £278.439), to Smarttek Global Limited.
Boss Professional Services Limited B.V. (Netherlands)
Connected company
At the balance sheet date, Boss Professional Services Limited B.V. (Netherlands) owed £51,758 to the company. Whereas the company owed £11,300 to Boss Professional Services Limited B.V. (Netherlands) in 2023.
Boss Limited (Malaysia)
Connected company
At the balance sheet date, Boss Limited (Malaysia) owed £8,148, (2023: £8,148), to the company.
Boss Consulting Services Limited
Connected company
At the balance sheet date, Boss Consulting Services Limited owed £NIL (2023 : £4,016) to the company.
Ultimate parent company
The company's ultimate parent company and controlling party is Boss Professional Services Limited.
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