Boss Energy Consulting Limited

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

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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

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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.

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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.

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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)

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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

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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

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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

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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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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