Company Registration No. 06536073 (England and Wales)
Osmosis Promotional Products Limited
Unaudited accounts
for the year ended 31 March 2026
Osmosis Promotional Products Limited
Unaudited accounts
Contents
Osmosis Promotional Products Limited
Company Information
for the year ended 31 March 2026
Company Number
06536073 (England and Wales)
Registered Office
152 Coles Green Road
London
NW2 7HD
England
Accountants
Jacobs & Company
152 Coles Green Road
London
NW2 7HD
Osmosis Promotional Products Limited
Statement of financial position
as at 31 March 2026
Tangible assets
36,572
45,358
Investments
216,105
241,805
Cash at bank and in hand
41,655
28,132
Creditors: amounts falling due within one year
(820,788)
(631,804)
Net current liabilities
(167,079)
(215,135)
Total assets less current liabilities
85,598
72,028
Creditors: amounts falling due after more than one year
(10,000)
(10,000)
Provisions for liabilities
Deferred tax
(3,957)
(5,106)
Called up share capital
20
20
Profit and loss account
71,621
56,902
Shareholders' funds
71,641
56,922
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 August 2026 and were signed on its behalf by
Mr S Scop
Director
Company Registration No. 06536073
Osmosis Promotional Products Limited
Notes to the Accounts
for the year ended 31 March 2026
Osmosis Promotional Products Limited is a private company, limited by shares, registered in England and Wales, registration number 06536073. The registered office is 152 Coles Green Road, London, NW2 7HD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over the life of the lease
Plant & machinery
20%- 33% on straight line basis
Motor vehicles
over 5 years on straight line basis
Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments in shares are included at fair value.
Osmosis Promotional Products Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
58,602
59,626
21,909
140,137
At 31 March 2026
58,602
60,784
21,909
141,295
At 1 April 2025
28,811
57,158
8,810
94,779
Charge for the year
5,860
1,302
2,782
9,944
At 31 March 2026
34,671
58,460
11,592
104,723
At 31 March 2026
23,931
2,324
10,317
36,572
At 31 March 2025
29,791
2,468
13,099
45,358
5
Investments
Subsidiary undertakings
Other investments
Total
Valuation at 1 April 2025
7,641
234,164
241,805
Fair value adjustments
(7,540)
-
(7,540)
Disposals
-
(115,408)
(115,408)
Valuation at 31 March 2026
101
216,004
216,105
Investments in subsidiaries comprise:
In-Car Promotions Limited UK company - 100% shareholding - dormant
Pulstar Dataprint Limited UK company - 100% shareholding - dormant
Osmosis Properties Ltd - 100% shareholding - property investment
Other investments comprise listed investments
Amounts falling due within one year
Trade debtors
168,373
153,639
Amounts due from group undertakings etc.
251,248
183,663
Other debtors
192,433
51,235
Osmosis Promotional Products Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
21,662
6,503
Amounts owed to group undertakings and other participating interests
537
537
Taxes and social security
26,728
2,785
Other creditors
712,924
599,108
8
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
10,000
10,000
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20
20
The company has provided a guarantee in respect of bank borrowings of its wholly owned subsidiary, Osmosis Properties Limited. At 31 March 2026, the subsidiary's bank borrowings subject to the guarantee amounted to £676,487(2025: £732,365).
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan @ 3.75 % interest with no fixed date of repayment
25,134
171,200
30,000
166,334
25,134
171,200
30,000
166,334
The loan was repaid in full on 8 June 2026
12
Transactions with related parties
Mr S Scop is a director and the controlling shareholder of the company and of Replay Promotions Ltd
At 31 March 2026, an amount of £693,360 (2025: £577,461) was due to Replay Promotions Ltd. The amount is interest free and repayable on demand.
During the year, the company charged Replay Promotions Ltd. With management fees and a share of costs totalling £54,000 (2025: £54,000).
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Average number of employees
During the year the average number of employees was 3 (2025: 3).