O'Bogaigh Business Solutions Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08276871 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

O'BOGAIGH BUSINESS SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

D J Buggy

REGISTERED OFFICE:

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

08276871 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Tangible assets

4

-

409

CURRENT ASSETS

Debtors

5

22,998

30,678

Cash in hand

-

1

22,998

30,679

CREDITORS

Amounts falling due within one year

6

18,244

20,685

NET CURRENT ASSETS

4,754

9,994

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,754

10,403

CREDITORS

Amounts falling due after more than one
year

7

16,092

17,743

NET LIABILITIES

(11,338

)

(7,340

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(11,438

)

(7,440

)

SHAREHOLDERS' FUNDS

(11,338

)

(7,340

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 July 2026 and were signed by:

D J Buggy - Director

1.	STATUTORY INFORMATION

O'Bogaigh Business Solutions Ltd 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.

In preparing the financial statements, the director is required to make an assessment of the ability of the company to continue as a going concern. The director has considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

The director is confident that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion they are satisfied that no material uncertainty exists. As a result of the above, the director has concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements and that no material uncertainty exists in reaching this conclusion.

As at the balance sheet date the balance sheet reflects net current liabilities totalling £11,338 (2024: £7,340).

The Company continues to trade and meet its' liabilities as they fall due from support provided by the director. Therefore the going concern basis of preparation has been adopted as the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities for the foreseeable future.

Turnover

Turnover represents the net invoiced sale of bookkeeping and payroll services, excluding value added tax. Turnover is recognised at the point at which the sales invoice is raised.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 November 2024

994

3,444

13,850

18,288

Disposals

(994

)

(3,444

)

(13,850

)

(18,288

)

At 31 October 2025

-

DEPRECIATION

At 1 November 2024

888

3,140

13,851

17,879

Eliminated on disposal

(888

)

(3,140

)

(13,851

)

(17,879

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

106

304

(1

)

409

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Other debtors

22,998

30,678

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

6,412

9,580

Trade creditors

12

(94

)

Tax

6,705

6,219

VAT

2,928

Directors' current accounts

2,164

1,939

Accrued expenses

23

113

18,244

20,685

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans - 1-2 years

4,345

6,722

Bank loans - 2-5 years

11,747

11,021

16,092

17,743

8.	RELATED PARTY DISCLOSURES

As at the balance sheet date the Company owed £2,163 (2024 - £1,939) to Mr D Buggy.

There are no terms attached to this loan.

At the balance sheet date, the entity was owed £22,898 (2024: £30,678) from The BBQ Project which is an entity related by common control. There are no terms attached to this balance.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of O'Bogaigh Business Solutions Ltd for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of O'Bogaigh Business Solutions Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of O'Bogaigh Business Solutions Ltd and state those matters that we have agreed to state to the director of O'Bogaigh Business Solutions Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than O'Bogaigh Business Solutions Ltd and its director for our work or for this report.

It is your duty to ensure that O'Bogaigh Business Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of O'Bogaigh Business Solutions Ltd. You consider that O'Bogaigh Business Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of O'Bogaigh Business Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

17 July 2026