REGISTERED NUMBER: 03091944 (England and Wales)

Enhanced Operating Systems Limited

Unaudited Financial Statements

for the Year Ended 30th September 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mr S M F Maystre

Mr C D Elson

Mr S Jivnovodenko

Ms P J Proctor

Registered office:

17 Morris Harp

Saffron Walden

Essex

CB10 2EE

Registered number:

03091944 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Fixed assets

Tangible assets

4

109,570

124,914

Current assets

Debtors

5

94,749

89,231

Cash at bank

409,116

415,719

503,865

504,950

Creditors

Amounts falling due within one year

6

238,517

158,276

Net current assets

265,348

346,674

Total assets less current liabilities

374,918

471,588

Creditors

Amounts falling due after more than one year

7

-

(84,749

)

Provisions for liabilities

(5,779

)

(8,628

)

Net assets

369,139

378,211

Capital and reserves

Called up share capital

2

2

Retained earnings

369,137

378,209

369,139

378,211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st May 2026 and were signed on its behalf by:

Mr S M F Maystre - Director

1.	Statutory information

Enhanced Operating Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles

-

at varying rates straight line

Computer equipment

-

at varying rates straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 6 (2024 - 6 ) .

4.	Tangible fixed assets

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1st October 2024

145,989

69,855

215,844

Additions

33,033

6,871

39,904

Disposals

(50,990

)

(46,109

)

(97,099

)

At 30th September 2025

128,032

30,617

158,649

Depreciation

At 1st October 2024

34,681

56,249

90,930

Charge for year

20,211

9,864

30,075

Eliminated on disposal

(25,817

)

(46,109

)

(71,926

)

At 30th September 2025

29,075

20,004

49,079

Net book value

At 30th September 2025

98,957

10,613

109,570

At 30th September 2024

111,308

13,606

124,914

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

90,756

80,317

Other debtors

3,993

8,914

94,749

89,231

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Hire purchase contracts (see note 8)

58,796

4,860

Trade creditors

37,492

11,895

Taxation and social security

44,763

37,976

Other creditors

97,466

103,545

238,517

158,276

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts (see note 8)

-

84,749

8.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

58,796

4,860

Between one and five years

-

84,749

58,796

89,609

Non-cancellable

operating leases

2025

2024

£

£

Within one year

-

5,747

Between one and five years

-

2,394

-

8,141