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OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED

Registered Number
10802457
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | LAMBERT, Stuart
| VESTA, Nicholas Owen

Registered Address | The Barn
| Ditches Lane
| Coulsdon
| CR5 1DA

Registered Number | 10802457 (England and Wales)

OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 123,357 |  |  |  | 114,173
Investments | 4 |  |  | 105,289 |  |  |  | -
|  |  |  | 228,646 |  |  |  | 114,173
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 457,466 |  |  |  | 358,185 |  |
Cash at bank and on hand |  | 251,058 |  |  |  | 381,994 |  |
|  | 708,524 |  |  |  | 740,179 |  |
Creditors amounts falling due within one year | 6 | (316,876) |  |  |  | (292,332) |  |
Net current assets (liabilities) |  |  |  | 391,648 |  |  |  | 447,847
Total assets less current liabilities |  |  |  | 620,294 |  |  |  | 562,020
Creditors amounts falling due after one year | 7 |  |  | (78,789) |  |  |  | (71,401)
Provisions for liabilities | 9 |  |  | (30,839) |  |  |  | (28,543)
Net assets |  |  |  | 510,666 |  |  |  | 462,076
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 34 |  |  |  | 34
Revaluation reserve |  |  |  | 5,289 |  |  |  | -
Other reserves |  |  |  | 66 |  |  |  | 66
Profit and loss account |  |  |  | 505,277 |  |  |  | 461,976
Shareholders' funds |  |  |  | 510,666 |  |  |  | 462,076

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 May 2026, and are signed on its behalf by:
LAMBERT, Stuart Director
VESTA, Nicholas Owen Director Registered Company No. 10802457

OFFICIUM BUILDING MANAGEMENT SYSTEMS LIMITED
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognized when the goods are physically delivered to the customer. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 25
| Vehicles | 25
| Office Equipment | 25

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are shown within borrowings in current liabilities.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 14 |  | 14

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 3,206 |  | 184,582 |  | 19,179 |  | 206,967
| Additions | - |  | 48,990 |  | 1,313 |  | 50,303
| At 31 August 25 | 3,206 |  | 233,572 |  | 20,492 |  | 257,270
| Depreciation and impairment
| At 01 September 24 | 2,589 |  | 79,227 |  | 10,978 |  | 92,794
| Charge for year | 154 |  | 38,586 |  | 2,379 |  | 41,119
| At 31 August 25 | 2,743 |  | 117,813 |  | 13,357 |  | 133,913
| Net book value
| At 31 August 25 | 463 |  | 115,759 |  | 7,135 |  | 123,357
| At 31 August 24 | 617 |  | 105,355 |  | 8,201 |  | 114,173

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 100,000 |  | 100,000
| Revaluations | 5,289 |  | 5,289
| At 31 August 25 | 105,289 |  | 105,289
| Net book value
| At 31 August 25 | 105,289 |  | 105,289
| At 31 August 24 | - |  | -

| Notes
--- | ---
| 1Other investments other than loans

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 421,338 |  | 287,847
| Other debtors | 23,101 |  | 52,071
| Prepayments and accrued income | 13,027 |  | 18,267
| Total | 457,466 |  | 358,185

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 54,484 |  | 148,205
| Taxation and social security | 69,310 |  | 99,615
| Finance lease and HP contracts | 34,439 |  | 26,904
| Other creditors | 156,448 |  | 2,233
| Accrued liabilities and deferred income | 2,195 |  | 15,375
| Total | 316,876 |  | 292,332

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 78,789 |  | 71,401
| Total | 78,789 |  | 71,401

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 113,227 |  | 98,306

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 30,839 |  | 28,543
| Total | 30,839 |  | 28,543