Company registration number 02855672 (England and Wales)
Omicron Solutions Limited
Unaudited Financial Statements
For the year ended 31 October 2025
PAGES FOR FILING WITH REGISTRAR
Omicron Solutions Limited
Contents
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
Omicron Solutions Limited
Balance Sheet
As at 31 October 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
55,731
69,589
Current assets
Debtors
4
156,901
149,187
Cash at bank and in hand
193,071
108,454
349,972
257,641
Creditors: amounts falling due within one year
5
(228,823)
(151,249)
Net current assets
121,149
106,392
Total assets less current liabilities
176,880
175,981
Creditors: amounts falling due after more than one year
6
(36,810)
(46,447)
Net assets
140,070
129,534
Capital and reserves
Called up share capital
5,000
5,000
Profit and loss reserves
135,070
124,534
Total equity
140,070
129,534
Omicron Solutions Limited
Balance Sheet (Continued)
As at 31 October 2025
31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 April 2026 and are signed on its behalf by:
Mr A Sheppard
Director
Company registration number 02855672 (England and Wales)
Omicron Solutions Limited
Notes to the Financial Statements
For the year ended 31 October 2025
- 3 -
1
Accounting policies
Company information

Omicron Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Long Spring, Porters Wood, St Albans, Hertfordshire, AL3 6EN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided for IT support management sytems, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
25% reducing balance
Fixtures and fittings
25% on cost
Computers
33% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Omicron Solutions Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Omicron Solutions Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024
3,306
158,990
162,296
Additions
1,492
6,102
7,594
Disposals
-
0
(66,402)
(66,402)
At 31 October 2025
4,798
98,690
103,488
Depreciation and impairment
At 1 November 2024
113
92,594
92,707
Depreciation charged in the year
838
20,613
21,451
Eliminated in respect of disposals
-
0
(66,401)
(66,401)
At 31 October 2025
951
46,806
47,757
Carrying amount
At 31 October 2025
3,847
51,884
55,731
At 31 October 2024
3,193
66,396
69,589
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
150,683
142,335
Other debtors
6,218
6,852
156,901
149,187
Omicron Solutions Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
9,637
9,637
Trade creditors
146,089
102,563
Corporation tax
38,443
7,619
Other taxation and social security
30,650
27,105
Other creditors
2,004
2,325
Accruals and deferred income
2,000
2,000
228,823
151,249

The hire purchase creditor is secured on the assets concerned.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
36,810
46,447

The hire purchase creditor is secured on the assets concerned.

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