Open Source Management Ltd

Open Source Management Ltd
Contents Page
For the year ended 30 June 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 08111804 Open Source Management Ltd
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Current assets
Debtors: amounts falling due within one year		6,606	3,169
Cash at bank and in hand		3,244	48,551
		9,850	51,720
Creditors: amount falling due within one year		-	(9,006)
Net current assets		9,850	42,714

Total assets less current liabilities		9,850	42,714
Net assets		9,850	42,714

Capital and reserves
Called up share capital	3	1,000	1,000
Profit and loss account		8,850	41,714
Shareholders' funds		9,850	42,714

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 11 December 2025 and were signed on its behalf by:

-------------------------------
Emmanuel Sofianopoulos
Director

1

Open Source Management Ltd
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

Open Source Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 08111804, registration address St John's Innovation Centre, Cowley Road, Cambridge, CB4 0WS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1,000 Class A shares of £1.00 each	1,000		1,000
	1,000		1,000

2

Registered Number: 08111804
England and Wales
Abridged Accounts

for the year ended 30 June 2025
for
OPEN SOURCE MANAGEMENT LTD