Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08329309 Mr R Bessell Mr M E Johnson Mr T Payne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08329309 2024-12-31 08329309 2025-12-31 08329309 2025-01-01 2025-12-31 08329309 frs-core:CurrentFinancialInstruments 2025-12-31 08329309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 08329309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 08329309 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 08329309 frs-core:FurnitureFittings 2025-12-31 08329309 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08329309 frs-core:FurnitureFittings 2024-12-31 08329309 frs-core:ShareCapital 2025-12-31 08329309 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08329309 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08329309 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08329309 frs-bus:SmallEntities 2025-01-01 2025-12-31 08329309 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08329309 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08329309 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 08329309 frs-bus:OrdinaryShareClass1 2025-12-31 08329309 frs-bus:OrdinaryShareClass2 2025-01-01 2025-12-31 08329309 frs-bus:OrdinaryShareClass2 2025-12-31 08329309 frs-bus:OrdinaryShareClass3 2025-01-01 2025-12-31 08329309 frs-bus:OrdinaryShareClass3 2025-12-31 08329309 frs-core:CostValuation 2024-12-31 08329309 frs-core:CostValuation 2025-12-31 08329309 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 08329309 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 08329309 frs-bus:Director1 2025-01-01 2025-12-31 08329309 frs-bus:Director2 2025-01-01 2025-12-31 08329309 frs-bus:Director3 2025-01-01 2025-12-31 08329309 frs-countries:EnglandWales 2025-01-01 2025-12-31 08329309 2023-12-31 08329309 2024-12-31 08329309 2024-01-01 2024-12-31 08329309 frs-core:CurrentFinancialInstruments 2024-12-31 08329309 frs-core:ShareCapital 2024-12-31 08329309 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08329309 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31 08329309 frs-bus:OrdinaryShareClass2 2024-01-01 2024-12-31 08329309 frs-bus:OrdinaryShareClass3 2024-01-01 2024-12-31
Registered number: 08329309
Boss Energy Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ripe LLP
9a Burroughs Gardens
London
NW4 4AU
Boss Energy Consulting Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—9

Page 1
Boss Energy Consulting Limited
Company Information
For The Year Ended 31 December 2025
Company Information

Directors | Mr R Bessell
| Mr M E Johnson
| Mr T Payne
Company Number | 08329309
Registered Office | 101 Lincoln House
| 1-3 Brixton Road
| London
| SW9 6DE
Accountants | Ripe LLP
| Chartered Accountants
| 9a Burroughs Gardens
| London
| NW4 4AU

Page 1
Page 2
Boss Energy Consulting Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08329309

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,950 |  | 6,650
Tangible Assets | 5 |  | - |  | 182
Investments | 6 |  | 77 |  | 77
|  |  | 6,027 |  | 6,909
CURRENT ASSETS
Debtors | 7 | 4,289,177 |  | 3,687,040 |
Cash at bank and in hand |  | 3,470 |  | 68,215 |
|  | 4,292,647 |  | 3,755,255 |
Creditors: Amounts Falling Due Within One Year | 8 | (4,002,394 ) |  | (3,450,531 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 290,253 |  | 304,724
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 296,280 |  | 311,633
NET ASSETS |  |  | 296,280 |  | 311,633
CAPITAL AND RESERVES
Called up share capital | 9 |  | 112 |  | 112
Profit and Loss Account |  |  | 296,168 |  | 311,521
SHAREHOLDERS' FUNDS |  |  | 296,280 |  | 311,633

Page 2
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Boss Energy Consulting Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr R Bessell Director
06/08/2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Boss Energy Consulting Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Boss Energy Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08329309 . The registered office is 101 Lincoln House, 1-3 Brixton Road, London, SW9 6DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are stated in the balance sheet at cost, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Cost associated with website are recognised as intangible assets at acquisition cost less accumulated amortisation.
Amortisation
It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on cost

2.5. Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
Page 4
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Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.9.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 23)
20 23
Page 5
Page 6
Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Website Costs
--- | ---
| £
Cost
As at 1 January 2025 | 7,000
As at 31 December 2025 | 7,000
Amortisation
As at 1 January 2025 | 350
Provided during the period | 700
As at 31 December 2025 | 1,050
Net Book Value
As at 31 December 2025 | 5,950
As at 1 January 2025 | 6,650

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 4,560
As at 31 December 2025 | 4,560
Depreciation
As at 1 January 2025 | 4,378
Provided during the period | 182
As at 31 December 2025 | 4,560
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 182

Page 6
Page 7
Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 January 2025 | 77
As at 31 December 2025 | 77
Provision
As at 1 January 2025 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 77
As at 1 January 2025 | 77

Details of undertakings
Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
Subsidiary undertakings |  |  | 2025 | 2024
Boss Energy Consulting PTE Limited | 31 Cantonment Road, Singapore (089747) | Ordinary | 100% | 100%

Subsidiary undertakings
Boss Energy Consulting PTE limited
The principal activity of Boss Energy Consulting PTE limited is human resource consulting. The loss for the financial period of Boss Energy Consulting PTE limited was £19,786 and the aggregate amount of Capital and reserves at the end of the period was £(107,395).
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,519,914 |  | 2,157,614
Amounts owed by group undertakings | 559,990 |  | 308,471
Other debtors | 1,209,273 |  | 1,220,955
| 4,289,177 |  | 3,687,040

Page 7
Page 8
Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 96,490 |  | 215,207
Amounts owed to participating interests | 799,539 |  | 769,161
Other creditors | 3,042,621 |  | 2,440,813
Taxation and social security | 63,744 |  | 25,350
| 4,002,394 |  | 3,450,531

Included in other creditors is a factoring liability of £2,071,808 (2024 : £1,678,785 ) secured against trade debtors.
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
8 Ordinary A shares of £ 1.00 each | 8 |  | 8
4 Ordinary B shares of £ 1.00 each | 4 |  | 4
| 112 |  | 112

10. Related Party Disclosures
Transactions with Group undertaking
Boss Professional Services Limited
Parent company
At the balance sheet date, Boss Professional Services Limited owed £427,671 (2024 : £196,934), to the company.
Boss Energy Consulting PTE Limited (Singapore)
Subsidiary company
At the balance sheet date, Boss Energy Consulting PTE Limited (Singapore) owed £118,852 (2024 : £103,389), to the company.
Transactions with Related parties
Boss ERP Consulting Limited
Connected company
At the balance sheet date, the company owed £485,261 (2024 : £494,576), to Boss ERP Consulting Limited.
Smarttek Global Limited
Connected company
At the balance sheet date, the company owed £361,933 (2024 : £326,343), to Smarttek Global Limited.
Boss Professional Services Limited B.V. (Netherlands)
Connected company
...CONTINUED
Page 8
Page 9
Boss Energy Consulting Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Related Party Disclosures - continued
At the balance sheet date, Boss Professional Services Limited B.V. (Netherlands) owed £47,654 (2024 : £51,758) to the company.
Boss Limited (Malaysia)
Connected company
At the balance sheet date, Boss Limited (Malaysia) owed £8,148, (2024 : £8,148), to the company.
Sapien Engineering Limited
At the balance sheet date, Sapien Engineering Limited owed £5,319 (2024 : £0), to the company.
Ultimate parent company
The company's ultimate parent company and controlling party is Boss Professional Services Limited.
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