Registered number
03176512
BRITISH OVERSEAS BUSINESS SYSTEMS LIMITED
Unaudited Filleted Accounts
31 March 2026
BRITISH OVERSEAS BUSINESS SYSTEMS LIMITED
Registered number: 03176512
Balance Sheet
as at 31 March 2026
Notes 2026 2025
£ £
Fixed assets
Tangible assets 3 87 109
Current assets
Debtors 4 216 199
Cash at bank and in hand 67,735 86,190
67,951 86,389
Creditors: amounts falling due within one year 5 (16,113) (17,798)
Net current assets 51,838 68,591
Net assets 51,925 68,700
Capital and reserves
Called up share capital 2 2
Profit and loss account 51,923 68,698
Shareholder's funds 51,925 68,700
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Y Han
Director
Approved by the board on 24 July 2026
BRITISH OVERSEAS BUSINESS SYSTEMS LIMITED
Notes to the Accounts
for the year ended 31 March 2026
1 Accounting policies
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).
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.
2 Employees 2026 2025
Number Number
Average number of persons employed by the company 2 2
incluing directors
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