Online Support Computing Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03362754

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		128,267		32,808

			128,267		32,808
CURRENT ASSETS
Stocks	5	3,875		3,690
Debtors	6	3,723,747		3,578,342
Cash at bank and in hand		754,170		296,220

		4,481,792		3,878,252
Creditors: Amounts Falling Due Within One Year	7	(1,334,610 )		(1,117,852 )

NET CURRENT ASSETS (LIABILITIES)			3,147,182		2,760,400

TOTAL ASSETS LESS CURRENT LIABILITIES			3,275,449		2,793,208

PROVISIONS FOR LIABILITIES
Deferred Taxation			(24,671 )		-

NET ASSETS			3,250,778		2,793,208

CAPITAL AND RESERVES
Called up share capital			20		20
Share premium account			37		37
Profit and Loss Account			3,250,721		2,793,151

SHAREHOLDERS' FUNDS			3,250,778		2,793,208

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Online Support Computing Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Timothy Page

Director

08/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Online Support Computing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03362754 . The registered office is Serendib House, 67a Boston Manor Road,, Brentford, TW8 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of 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.

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. 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:

Plant & Machinery	20%
Motor Vehicles	20%
Fixtures & Fittings	20%
Computer Equipment	20%

2.4. 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.

2.5. 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.

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Online Support Computing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Share-based payments

The company operates an equity-settled share-based payment arrangement in the form of Enterprise Management Incentive (EMI) share options granted to certain employees. Share options are granted over the shares of the immediate parent company.

Equity-settled share-based payments are measured at the fair value of the equity instruments at the grant date and recognised as an expense over the vesting period, based on the company’s estimate of the number of equity instruments that will eventually vest.

Where the fair value of the options at the grant date is assessed as nil, no charge is recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2024: 30)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	-	22,083	252,209	274,292
Additions	75,460	36,078	7,950	119,488

As at 31 March 2025	75,460	58,161	260,159	393,780

Depreciation
As at 1 April 2024	-	17,667	223,817	241,484
Provided during the period	-	11,632	12,397	24,029

As at 31 March 2025	-	29,299	236,214	265,513

Net Book Value
As at 31 March 2025	75,460	28,862	23,945	128,267

As at 1 April 2024	-	4,416	28,392	32,808

5. Stocks

	2025	2024
	£	£
Stock	3,875	3,690

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	546,945	414,246
Other debtors	3,176,802	3,164,096

	3,723,747	3,578,342

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Online Support Computing Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	189,524	140,279
Bank loans and overdrafts	-	33
Other creditors	699,517	610,643
Taxation and social security	445,569	366,897

	1,334,610	1,117,852

8. Ultimate Controlling Party

The company's ultimate controlling party is Flexible Fish Ltd by virtue of his ownership of 100% of the issued share capital in the company.

9. Share-based payment transactions

During the year, the company granted EMI share options over ordinary shares in the parent company to certain employees of the company. The key terms of the scheme are as follows:

Type of scheme: Enterprise Management Incentive (EMI)

Number of shares over which options granted: 100

Exercise price: £1,428.57

Grant date: May 2024

Vesting Conditions: Options are Exit only Options

Contractual life of options: 10 years

Total Number of shares over which options granted at reporting date: 200

The company has assessed the fair value of the options at the date of grant in accordance with FRS 102 Section 26. Given the exercise price, expected volatility, and other option valuation inputs, the fair value has been assessed as £nil. As a result, no share-based payment charge has been recognised in the profit and loss account for the current or prior year.

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