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Registered number: 13953751










ORIGIN STORAGE HOLDINGS GROUP LTD










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

COMPANY INFORMATION


Director
Mr S Eling 




Registered number
13953751



Registered office
Unit 2-4
The Rutherford Centre

Rutherford Road

Basingstoke

Hampshire

RG24 8PB




Independent auditor
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor

2 Communications Road

Greenham Business Park

Greenham

Newbury

Berkshire

RG19 6AB





 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

CONTENTS



Page
Group Strategic Report
 
1 - 2
Director's Report
 
3 - 4
Independent Auditor's Report
 
5 - 8
Consolidated Statement of Comprehensive Income
 
9
Consolidated Balance Sheet
 
10
Company Balance Sheet
 
11
Consolidated Statement of Changes in Equity
 
12
Company Statement of Changes in Equity
 
13
Consolidated Statement of Cash Flows
 
14
Consolidated Analysis of Net Debt
 
15
Notes to the Financial Statements
 
16 - 31


 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The Directors present the Strategic Report for the year ended 31 March 2025.

Business review
 
The start of FY 2024/2025 brought a continuation of our average margins from the previous quarter; whilst revenues were lower than the previous quarter they were up significantly compared with the previous year, showing a YoY growth of 28%.
Into Q2 revenues grew on the previous quarter slightly, but again offered considerable YoY growth and with margins being maintained it was a strong quarter overall.
Q3 brought a small growth in revenue against the previous quarter, however, the profitability took a noticeable downturn from an average margin of 19.6% down to 16.5%, owing to the product split across the sales team. Sales in our historically higher margin products weren’t as strong following the summer, alongside aggressive competition driving margin expectations down. Our Gaming brands also started to impact our margins as sales grow significantly in what is its typically busiest period of the year.
In what is historically our busiest quarter of the year, Q4 brought with it a 25% growth on the previous quarter, with February and then March being consecutive, record-breaking revenue & profit months. Despite margins being at their lowest across the financial year, the unprecedented sales meant for an extraordinary finish to the year, setting a new record for revenue in Origin’s history.
The board was very pleased, given the above results, as to how the business continually grew throughout the year compared with the last FY, seeing growth in each quarter YoY. The board noted that in order to facilitate these increased sales levels that additional resource was needed at varying stages throughout the business across multiple departments leading to an increase in overheads.

Principal risks and uncertainties
 
Last year we ventured into the Gaming market and this still represents our principle risk given the excessively competitive and volatile nature of the market alongside the demand on stock holding of multiple new brands to facilitate their respective growth in the UK channel. 
We also do have risks stemming from our traditional SSD and Memory business, there is always competition in this space, however, there is a huge level of uncertainty around pricing and availability of stock with Manufactures constantly battling their production costs and profitability overall.

Cash Flow and Liquidity risk
 
With an increase in business our stock levels have had to rise in line to ensure we’re maintaining at least 4 weeks worth of stock on our core lines and aren’t gapping out on the SKUs which have high daily run rates. This heightened stock level means more cash is tied up putting a higher demand upon cash flow, this is however balance off with an increase in sales and therefore more availability using our ID facility.
Overall, we are in a strong financial position owing to several years of strong results and this increase in stock, whilst needs managing, hasn’t greatly affected our cash flow and liquidity. 

Competitive risk
 
We see competition as healthy, as it ensures complacency is kept to a minimum within the business. There will always be a risk that competitors steal business we believe is locked into Origin, however, mitigating that by being as close to our customers as possible is key and by doing this we are also ensuring any additional opportunities are not overlooked. Our recent venture into Gaming has brought with it new competitors but also new opportunities and again has reinforced our commitment to our Sales process.

Page 1

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Financial key performance indicators

The comparative figures relate to 9 months trading results and therefore are not entirely comparable.

2025
2024
      £000's
      £'000s
Turnover

23,993

17,324
 
Gross profit

4,321

4,051
 
Gross profit %

18%

23.4%
 
Operating profit/(loss)

359

837
 
Profit/(loss) after tax

(145)

325
 
Net assets

1,576

1,926
 


This report was approved by the board and signed on its behalf.





Mr S Eling
Director

Date: 31 October 2025

Page 2

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The director presents his report and the financial statements for the year ended 31 March 2025.

Director

The director who served during the year was:

Mr S Eling 

Director's responsibilities statement

The director is responsible for preparing the Group Strategic Report, the Director's Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The loss for the year, after taxation, amounted to £144,801 (2024 - profit £324,782).

Future developments

We’ve seen massive growth this year, from within our traditional business and also from within our Gaming division. The Origin brand is becoming stronger each year and as a result we are attracting more and more brands who want to work with us, so, in the next 12 months we will see a number of new brands appearing in our portfolio across both our traditional VAR business, but also in our Gaming specific categories. These brands are very well thought of in our channels and is a testament to the work the Origin team has been delivering.
We will continue our exploration of European business which has gone well this year after a few logistical challenges were resolved. The board are excited to see this area of the business grow in both sales and head count as Origin continues to build its brand across the borders and hopes in time to replicate its UK results in the EU.

Page 3

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditor

The director at the time when this Director's Report is approved has confirmed that:
 
so far as he is aware, there is no relevant audit information of which the Company and the Group's auditor is unaware, and

he has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditor is aware of that information.

Post balance sheet events

There have been no significant events affecting the Group since the year end.

Auditor

The auditor, James Cowper Kreston Auditwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Mr S Eling
Director
Date: 31 October 2025

Page 4

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORIGIN STORAGE HOLDINGS GROUP LTD
 

Opinion


We have audited the financial statements of Origin Storage Holdings Group Ltd (the 'parent Company') and its subsidiaries (the 'Group') for the year ended 31 March 2025, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the parent Company's affairs as at 31 March 2025 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.


Page 5

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORIGIN STORAGE HOLDINGS GROUP LTD (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The director is responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group Strategic Report and the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Director's Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Director's Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of director's remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Director's Responsibilities Statement set out on page 3, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the director is responsible for assessing the Group's and the parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the Group or the parent Company or to cease operations, or has no realistic alternative but to do so.


Page 6

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORIGIN STORAGE HOLDINGS GROUP LTD (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows:
 
Enquiry of management and those charged with governance around actual and potential litigation and claims;
Enquiry of management and those charged with governance to identify any material instances of non-compliance with laws and regulations;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Performing audit work to address the risk of irregularities due to management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for evidence of bias.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.


Page 7

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ORIGIN STORAGE HOLDINGS GROUP LTD (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Jonathan Baillie BA (Hons) ACA FCCA (Senior Statutory Auditor)
  
for and on behalf of
James Cowper Kreston Audit
 
Chartered Accountants and Statutory Auditor
  
2 Communications Road
Greenham Business Park
Greenham
Newbury
Berkshire
RG19 6AB

3 November 2025
Page 8

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
23,992,919
17,324,490

Cost of sales
  
(19,672,218)
(13,273,883)

Gross profit
  
4,320,701
4,050,607

Administrative expenses
  
(3,961,433)
(3,213,853)

Operating profit
 5 
359,268
836,754

Interest receivable and similar income
  
-
529

Interest payable and similar expenses
 9 
(227,744)
(193,479)

Profit before taxation
  
131,524
643,804

Tax on profit
 10 
(276,325)
(319,022)

(Loss)/profit for the financial year
  
(144,801)
324,782

(Loss)/profit for the year attributable to:
  

Owners of the parent Company
  
(144,801)
324,782

  
(144,801)
324,782

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 16 to 31 form part of these financial statements.

Page 9

 
ORIGIN STORAGE HOLDINGS GROUP LTD
REGISTERED NUMBER: 13953751

CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 12 
228,687
1,143,435

Tangible assets
 13 
156,113
185,612

  
384,800
1,329,047

Current assets
  

Stocks
 15 
2,526,471
2,654,317

Debtors: amounts falling due within one year
 16 
4,921,718
2,987,806

Cash at bank and in hand
 17 
199,812
606,093

  
7,648,001
6,248,216

Creditors: amounts falling due within one year
 18 
(5,875,567)
(4,500,585)

Net current assets
  
 
 
1,772,434
 
 
1,747,631

Total assets less current liabilities
  
2,157,234
3,076,678

Creditors: amounts falling due after more than one year
 19 
(550,948)
(1,113,448)

Provisions for liabilities
  

Deferred taxation
 22 
(30,339)
(37,506)

  
 
 
(30,339)
 
 
(37,506)

Net assets
  
1,575,947
1,925,724


Capital and reserves
  

Called up share capital 
 23 
628
628

Share premium
 24 
19,398
19,398

Foreign exchange reserve
 24 
(10,145)
4,810

Other reserves
 24 
2,051,639
2,051,639

Profit and loss account
 24 
(485,573)
(150,751)

  
1,575,947
1,925,724


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



Mr S Eling
Director

Date: 31 October 2025

The notes on pages 16 to 31 form part of these financial statements.

Page 10

 
ORIGIN STORAGE HOLDINGS GROUP LTD
REGISTERED NUMBER: 13953751

COMPANY BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 14 
3,683,746
3,683,746

Current assets
  

Debtors: amounts falling due within one year
 16 
1,716,091
1,371,707

Cash at bank and in hand
 17 
-
116,119

  
1,716,091
1,487,826

Creditors: amounts falling due within one year
 18 
(2,735,119)
(2,000,485)

Net current liabilities
  
 
 
(1,019,028)
 
 
(512,659)

Total assets less current liabilities
  
2,664,718
3,171,087

  

Creditors: amounts falling due after more than one year
 19 
(550,948)
(1,113,448)

  

Net assets
  
2,113,770
2,057,639


Capital and reserves
  

Called up share capital 
 23 
628
628

Share premium
 24 
19,398
19,398

Other reserves
 24 
2,051,639
2,051,639

Profit and loss account
  
42,105
(14,026)

  
2,113,770
2,057,639


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr S Eling
Director

Date: 31 October 2025

The notes on pages 16 to 31 form part of these financial statements.

Page 11

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Share premium account
Foreign exchange reserve
Other reserves
Profit and loss account
Total equity

£
£
£
£
£
£

At 1 April 2024
628
19,398
4,810
2,051,639
(150,751)
1,925,724



Loss for the year
-
-
-
-
(144,801)
(144,801)

Dividends: Equity capital
-
-
-
-
(190,021)
(190,021)

Movement in foreign exchange
-
-
(14,955)
-
-
(14,955)


At 31 March 2025
628
19,398
(10,145)
2,051,639
(485,573)
1,575,947



CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Share premium account
Foreign exchange reserve
Other reserves
Profit and loss account
Total equity

£
£
£
£
£
£

At 1 April 2023
575
-
19,391
2,051,639
(271,950)
1,799,655



Profit for the year
-
-
-
-
324,782
324,782

Dividends: Equity capital
-
-
-
-
(203,583)
(203,583)

Shares issued during the year
53
19,398
-
-
-
19,451

Movement in foreign exchange
-
-
(14,581)
-
-
(14,581)


At 31 March 2024
628
19,398
4,810
2,051,639
(150,751)
1,925,724


The notes on pages 16 to 31 form part of these financial statements.

Page 12

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Share premium account
Foreign exchange reserve
Other reserves
Profit and loss account
Total equity

£
£
£
£
£
£

At 1 April 2024
628
19,398
-
2,051,639
(14,026)
2,057,639



Profit for the year
-
-
-
-
246,152
246,152

Dividends: Equity capital
-
-
-
-
(190,021)
(190,021)


At 31 March 2025
628
19,398
-
2,051,639
42,105
2,113,770



COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2024


Called up share capital
Share premium account
Foreign exchange reserve
Other reserves
Profit and loss account
Total equity

£
£
£
£
£
£

At 1 April 2023
575
-
-
2,051,639
(98,867)
1,953,347



Profit for the year
-
-
-
-
288,424
288,424

Dividends: Equity capital
-
-
-
-
(203,583)
(203,583)

Shares issued during the year
53
19,398
-
-
-
19,451


At 31 March 2024
628
19,398
-
2,051,639
(14,026)
2,057,639


The notes on pages 16 to 31 form part of these financial statements.

Page 13

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
(144,801)
324,782

Adjustments for:

Amortisation of intangible assets
914,748
571,718

Depreciation of tangible assets
35,422
31,379

Loss on disposal of tangible assets
378
1,390

Interest paid
227,744
193,479

Interest received
-
(529)

Taxation charge
276,325
319,022

Decrease/(increase) in stocks
127,846
(1,114,887)

(Increase) in debtors
(1,933,912)
(269,986)

Increase in creditors
1,378,935
1,490,761

Corporation tax (paid)
(335,000)
(225,000)

Foreign exchange
(3,399)
5,312

Net cash generated from operating activities

544,286
1,327,441

Cash flows from investing activities

Purchase of tangible fixed assets
(17,415)
(143,988)

Interest received
-
529

Net cash from investing activities

(17,415)
(143,459)

Cash flows from financing activities

Repayment of secured loans
(525,000)
(562,500)

Dividends paid
(190,021)
(203,583)

Interest paid
(227,744)
(193,479)

Net cash used in financing activities
(942,765)
(959,562)

Net (decrease)/increase in cash and cash equivalents
(415,894)
224,420

Cash and cash equivalents at beginning of year
606,093
381,673

Cash and cash equivalents at the end of year
190,199
606,093


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
190,199
606,093

190,199
606,093


The notes on pages 16 to 31 form part of these financial statements.

Page 14

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 MARCH 2025




At 1 April 2024
Cash flows
At 31 March 2025
£

£

£

Cash at bank and in hand

606,093

(406,190)

199,903

Bank overdrafts

-

(9,704)

(9,704)

Debt due after 1 year

(1,113,448)

75,000

(1,038,448)

Debt due within 1 year

(529,999)

450,000

(79,999)


(1,037,354)
109,106
(928,248)

The notes on pages 16 to 31 form part of these financial statements.

Page 15

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Origin Storage Holdings Group Limited  (registered number 13953751) is a private company, limited by shares and registered in England and Wales under the Companies Act. The Company's registered office is Unit 2-4 The Rutherford Centre, Rutherford Road, Basingstoke, Hampshire, RG24 8PB.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are rounded to the nearest whole pound Sterling.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgement in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

Page 16

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Profit and Loss Account within 'administrative expenses'

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'administrative expenses'. 

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Group has transferred the significant risks and rewards of ownership to the buyer;
the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 17

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.9

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.10

Intangible assets

Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated Statement of Comprehensive Income over its useful economic life of 3 years.

Page 18

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Integral features
-
Over lease term
Motor vehicles
-
25%
Per annum
Fixtures and fittings
-
25%
Per annum
Office equipment
-
33%
Per annum
Computer equipment
-
25%
Per annum

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.12

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.13

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

Page 19

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

  
2.17

Provisions for liabilities

Provisions are made where an event has taken place that gives the Group a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Group becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

 
2.18

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.19

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from banks and related parties. 
Short term debtors and creditors are measured at the transaction price, less any impairment. Other financial instruments are measured initially at fair value, net of transaction costs, and are measured subsequently at ammortised cost using the effective interest method, less any impairment. 
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. 
Financial liabilties and equity are classified according to the substance of the financial instrument's contractual obligiations, rather than the financial instrument's legal form. 

 
2.20

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 20

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting polocies and reported amounts of assets, liabilities income and expenses. Actual results may differ from the estimates. 
The items in the financial statements where these judgements and estimates have been made include:
Useful economic lives
The annual amortisation charge for intangible assets is sensitive to change in the estimated useful economic lives and residual value of the asset. 
Provisions
As part of the identification and measurement of assets and liabilities, the Group has recognised a provision for impaired stock. In determining the fair value of the provision, assumptions and estimates are made in relation to future product sales. 


4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Sale of products
23,992,919
17,324,490


Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
19,517,413
15,198,676

Rest of Europe
3,957,870
1,817,936

Rest of the world
517,636
307,878

23,992,919
17,324,490



5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Exchange differences
9,185
(7,727)

Other operating lease rentals
141,873
125,148

Depreciation
35,422
31,379

Amortisation
914,748
571,718

1,082,858
735,972

Page 21

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Auditor's remuneration

During the year, the Group obtained the following services from the Company's auditor:


2025
2024
£
£

Audit services for the statutory audit of the Group's annual financial statements
21,220
20,210


7.


Employees

Staff costs, including director's remuneration, were as follows:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Wages and salaries
1,472,103
1,304,358
-
-

Social security costs
178,055
143,659
-
-

Cost of defined contribution scheme
92,339
57,659
-
-

1,742,497
1,505,676
-
-


The average monthly number of employees, including the director, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
34
30


8.


Director's remuneration

2025
2024
£
£

Director's emoluments
26,867
28,066

Group contributions to defined contribution pension schemes
30,000
24,660

56,867
52,726


During the year retirement benefits were accruing to 1 director (2024 - 1) in respect of defined contribution pension schemes.

Page 22

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Interest payable and similar expenses

2025
2024
£
£


Bank interest payable
208,584
178,479

Finance leases and hire purchase contracts
19,160
15,000

227,744
193,479


10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
280,612
298,849

Adjustments in respect of previous periods
2,880
(6,524)


283,492
292,325


Total current tax
283,492
292,325

Deferred tax


Origination and reversal of timing differences
(7,167)
26,697

Total deferred tax
(7,167)
26,697


276,325
319,022
Page 23

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2024 - higher than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
131,524
643,804


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
32,881
160,951

Effects of:


Non-tax deductible amortisation of goodwill and impairment
228,687
142,930

Expenses not deductible for tax purposes
11,877
21,665

Adjustments to tax charge in respect of prior periods
2,880
(6,524)

Total tax charge for the year
276,325
319,022


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Dividends

2025
2024
£
£


Dividends paid
190,021
203,583

Page 24

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

12.


Intangible assets

Group and Company





Goodwill

£



Cost


At 1 April 2024
2,744,245



At 31 March 2025

2,744,245



Amortisation


At 1 April 2024
1,600,810


Charge for the year
914,748



At 31 March 2025

2,515,558



Net book value



At 31 March 2025
228,687



At 31 March 2024
1,143,435



Page 25

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.


Tangible fixed assets

Group






Integral features
Motor vehicles
Fixtures and fittings
Office equipment
Computer equipment
Total

£
£
£
£
£
£



Cost or valuation


At 1 April 2024
26,724
37,288
32,092
12,135
199,863
308,102


Additions
-
9,000
4,534
720
3,161
17,415


Disposals
-
(2,500)
(4,845)
(1,192)
(33,430)
(41,967)



At 31 March 2025

26,724
43,788
31,781
11,663
169,594
283,550



Depreciation


At 1 April 2024
5,092
4,816
17,550
8,662
86,370
122,490


Charge for the year
3,720
3,574
5,607
2,261
20,260
35,422


Disposals
-
(2,500)
(4,845)
(1,192)
(21,938)
(30,475)



At 31 March 2025

8,812
5,890
18,312
9,731
84,692
127,437



Net book value



At 31 March 2025
17,912
37,898
13,469
1,932
84,902
156,113



At 31 March 2024
21,632
32,472
14,542
3,473
113,493
185,612

Page 26

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

14.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
3,683,746



At 31 March 2025
3,683,746





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Class of shares

Holding

Origin Storage Limited
Ordinary
100%
Origin Storage Holdings Limited
Ordinary
100%


15.


Stocks

Group
Group
2025
2024
£
£

Finished goods and goods for resale
2,526,471
2,654,317



16.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Trade debtors
4,288,369
2,650,712
-
-

Amounts owed by group undertakings
-
-
1,709,510
1,359,510

Other debtors
35,778
16,641
-
-

Prepayments and accrued income
597,571
320,102
6,581
11,846

Tax recoverable
-
351
-
351

4,921,718
2,987,806
1,716,091
1,371,707


Page 27

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

17.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
199,812
606,093
-
116,119

Less: bank overdrafts
(9,613)
-
(9,613)
-



18.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Bank overdrafts
9,613
-
9,613
-

Bank loans
487,500
450,000
487,500
450,000

Trade creditors
2,745,632
1,659,089
-
-

Amounts owed to group undertakings
-
-
2,224,957
1,531,336

Corporation tax
104,884
156,392
-
-

Other taxation and social security
743,823
378,290
-
-

Other creditors
1,295,594
1,600,494
1,928
4,500

Accruals and deferred income
488,521
256,320
11,121
14,649

5,875,567
4,500,585
2,735,119
2,000,485



19.


Creditors: Amounts falling due after more than one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Bank loan
-
562,500
-
562,500

Other loans
550,948
550,948
550,948
550,948

550,948
1,113,448
550,948
1,113,448


The bank loan is secured by way of fixed and floating charges over the assets of the group. 
Other loans were interest free until June 2024 when they began to accrue interest at a rate of 7% per annum.

Page 28

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

20.


Loans

The bank loan is secured by way of fixed and floating charges over the assets of the group. The bank loan matures in June 2026, bears interest of 3.5% on top of the banks base rate, and requires quarterly payments of £112,500 through to maturity, at which time all unpaid principal and interest is due.
Other loans were interest free until June 2024 when they began to accrue interest at a rate of 7% per annum.


Analysis of the maturity of loans is given below:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Amounts falling due within one year

Bank loan
487,500
450,000
487,500
450,000

Amounts falling due 1-2 years

Bank loan
-
450,000
-
450,000

Amounts falling due 2-5 years

Bank loan
-
112,500
-
112,500

Other loan
550,948
550,948
550,948
550,948


1,038,448
1,563,448
1,038,448
1,563,448



21.


Financial instruments

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Financial assets

Cash at bank and in hand
199,812
606,093
(9,613)
116,119

Financial assets measured at amortised cost
4,324,147
2,667,353
1,709,510
1,359,510

4,523,959
3,273,446
1,699,897
1,475,629


Financial liabilities

Financial liabilities measured at amortised cost
(5,079,674)
(4,823,666)
(1,038,448)
(1,567,948)


Financial assets measured at amortised cost comprise of trade debtors, amounts due from group companies and other debtors.


Financial liabilities measured at amortised cost comprise of bank loans, trade and other creditors.

Page 29

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

22.


Deferred taxation


Group



2025


£



At beginning of year
(37,506)


Charged to profit or loss
7,167



At end of year
(30,339)

Company





At end of year
-
Group
Group
2025
2024
£
£

Fixed asset timing differences
(32,696)
(39,862)

Short term timing differences
2,357
2,356

(30,339)
(37,506)


23.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



425 (2024 - 425) Ordinary - A shares of £1.00 each
425
425
150 (2024 - 150) Ordinary - B shares of £1.00 each
150
150
38 (2024 - 38) Ordinary - C shares of £1.00 each
38
38
15 (2024 - 15) Ordinary - D shares of £1.00 each
15
15

628

628


Page 30

 
ORIGIN STORAGE HOLDINGS GROUP LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

24.


Reserves

Share premium account

This reserve records the difference between the par value of the shares issued and the issue price.

Other reserves

This reserve records the accumulated merger relief on a previously executed share for share exchange. 

Profit and loss account

This reserve records retained earnings and accumulated losses, net of dividends paid.


25.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost charge represents contributions payable by the Group to the fund and amounted to £92,339 (2024: £57,659). At the year end £12,223 (2024: £13,741) was payable to the pension provider.


26.


Commitments under operating leases

At 31 March 2025 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2025
2024
£
£

Not later than 1 year
182,527
154,999

Later than 1 year and not later than 5 years
438,103
150,686

620,630
305,685


27.


Related party transactions

Included within other creditors is an amount of £79,999 (2024: £79,999) owed to a director. Included in other loans is an amount of £550,948 (2024: £550,948) which is owed to a shareholder.
The Company is exempt from disclosing related party transactions with other 100% owned members of the Group by virtue of FRS 102 section 33.1A.


28.


Controlling party

During the year the controlling party was the Director S Eling.  


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