Registration number: 13613599

THE WORKSTATION VOS LTD

Contents

Company Information	1
Abridged Balance Sheet	2
Notes to the Unaudited Abridged Financial Statements	3 to 8

THE WORKSTATION VOS LTD

Company Information

Directors

Mr R Palmer Mr D Palmer

Registered office

Arquen House 4-6 Spicer Street St. Albans Hertfordshire AL3 4PQ

Accountants

Mawson Breskal & Co 6 Parkgate Avenue Barnet Herts EN4 0NR

THE WORKSTATION VOS LTD

(Registration number: 13613599)
Abridged Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,581	-
Current assets
Debtors		53,821	83,706
Cash at bank and in hand		188,478	66,877
		242,299	150,583
Creditors: Amounts falling due within one year		(107,034)	(22,352)
Net current assets		135,265	128,231
Total assets less current liabilities		137,846	128,231
Accruals and deferred income		(37,837)	(31,016)
Net assets		100,009	97,215
Capital and reserves
Called up share capital	5	1	1
Retained earnings		100,008	97,214
Shareholders' funds		100,009	97,215

For the financial year ending 31 August 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:
 

......................................... Mr R Palmer Director

THE WORKSTATION VOS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Arquen House
4-6 Spicer Street
St. Albans
Hertfordshire
AL3 4PQ

These financial statements were authorised for issue by the Board on 22 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

THE WORKSTATION VOS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

THE WORKSTATION VOS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

THE WORKSTATION VOS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	3,442	3,442
At 31 August 2025	3,442	3,442
Depreciation
Charge for the year	861	861
At 31 August 2025	861	861
Carrying amount
At 31 August 2025	2,581	2,581

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1	1	1	1

6

Dividends

		2025		2024
		£		£
Interim dividend of £237,299.00 (2024 - £136,130.00) per ordinary share		237,299		136,130

THE WORKSTATION VOS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

7	Related party transactions

Transactions with directors

2025	At 1 September 2024 £	Advances to director £	Repayments by director £	At 31 August 2025 £
Mr D Palmer
Advances repayable on demand	15,230	20,770	(36,000)	-
Interest at 2.25% to 31.03.25 & 3.75% thereafter	71	469	(540)	-
	-	-	-	-
	15,301	21,239	(36,540)	-
Mr R Palmer
Advances repayable on demand	24,000	21,000	(45,000)	-
Interest due at 2.25% up to 31.03.25 and 2.375% thereafter	179	623	(802)	-
	-	-	-	-
	24,179	21,623	(45,802)	-

2024	At 1 September 2023 £	Advances to director £	At 31 August 2024 £
Mr D Palmer
Advances repayable on demand	-	15,230	15,230
Interest at 2.25% to 31.03.25 & 3.75% thereafter	-	71	71
	-	15,301	15,301
Mr R Palmer
Advances repayable on demand	-	24,000	24,000
Interest due at 2.25% up to 31.03.25 and 2.375% thereafter	-	179	179
	-	24,179	24,179

Directors' remuneration

The directors' remuneration for the year was as follows:

THE WORKSTATION VOS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

	2025 £	2024 £
Contributions paid to money purchase schemes	45,000	-

8	Parent and ultimate parent undertaking

The company's immediate parent is The Workstation Holdings Ltd, incorporated in England.