Boss Consulting Services Ltd

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

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Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 11297676

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,012		2,824
Tangible Assets	5		30,259		18,275

			32,271		21,099
CURRENT ASSETS
Debtors	6	3,853,839		3,457,294
Cash at bank and in hand		38,408		20,319

		3,892,247		3,477,613
Creditors: Amounts Falling Due Within One Year	7	(2,418,322 )		(1,778,044 )

NET CURRENT ASSETS (LIABILITIES)			1,473,925		1,699,569

TOTAL ASSETS LESS CURRENT LIABILITIES			1,506,196		1,720,668

NET ASSETS			1,506,196		1,720,668

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,506,096		1,720,568

SHAREHOLDERS' FUNDS			1,506,196		1,720,668

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Boss Consulting Services Ltd

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.

The financial statements were approved by the board of directors on 17 September 2026 and were signed on its behalf by:

Mr R J Bessell Director	Mr L J Miller Director	Mr T Payne Director
Mr W D Noon Director
17/09/2026

The notes on pages 4 to 8 form part of these financial statements.

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Boss Consulting Services Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Boss Consulting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11297676 .

The registered office is 101 Lincoln House 1 Brixton Road, Kennington, 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.

The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.

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 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

Other intangible assets are Software & website development. It is amortised to the profit and loss account over its estimated economic life of 4 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:

Motor Vehicles	25% on cost
Computer Equipment	25% on cost

2.5. 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.

2.6. 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.

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Boss Consulting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Taxation

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

2.10. 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 and subsequently measured at amortised cost using the effective interest method.

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Boss Consulting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.11. Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 11)

4. Intangible Assets

	Website costs
	£
Cost or Valuation
As at 1 January 2025	3,250

As at 31 December 2025	3,250

Amortisation
As at 1 January 2025	426
Provided during the period	812

As at 31 December 2025	1,238

Net Book Value
As at 31 December 2025	2,012

As at 1 January 2025	2,824

5. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 January 2025	-	23,367	23,367
Additions	13,329	8,559	21,888

As at 31 December 2025	13,329	31,926	45,255

Depreciation
As at 1 January 2025	-	5,092	5,092
Provided during the period	2,777	7,127	9,904

As at 31 December 2025	2,777	12,219	14,996

Net Book Value
As at 31 December 2025	10,552	19,707	30,259

As at 1 January 2025	-	18,275	18,275

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Boss Consulting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,582,816	1,560,714
Amounts owed by group undertakings	-	181,967
Other debtors	2,271,023	1,714,613

	3,853,839	3,457,294

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	318,302	384,899
Amounts owed to group undertakings	65,787	6,755
Other creditors	1,842,849	1,186,562
Taxation and social security	191,384	199,828

	2,418,322	1,778,044

Included in other creditors is a factoring liability of £958,307 (2024: £918,081), secured against trade debtors.

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
29 Ordinary A shares of £ 1.00 each	29	29
30 Ordinary B shares of £ 1.00 each	30	30
20 Ordinary C shares of £ 1.00 each	20	20
20 Ordinary D shares of £ 1.00 each	20	20
1 Ordinary E shares of £ 1.00 each	1	1

	100	100

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	1,318,711	898,683

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Boss Consulting Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Related Party Disclosures

Boss Professional Services Limited

Connected company

At the balance sheet date, the company owed £60,016 owed to Boss Professional Services Limited whereas Boss Professional Services Limited owed £181,967 to the company in 2024.

Boss ERP Consulting Limited

Connected company

At the balance sheet date, the company owed £5,771 (2024: £6,755) to Boss ERP Consulting Limited.

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at start of period £	Amounts advanced £	Amounts repaid £	Amounts written off £	As at end of period £
Mr. A	934,731	618,848	435,000	-	1,118,579
Mr. B	143,500	334,030	143,500	-	334,030
Mr. C	35,988	78,883	43,834	-	71,037
Mr. D	43,834	120,672	46,834	-	117,672

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Directors	Mr R J Bessell
	Mr L J Miller
	Mr T Payne
	Mr W D Noon

Company Number	11297676

Registered Office	101 Lincoln House 1 Brixton Road
	Kennington
	London
	SW9 6DE

Accountants	Ripe LLP
	Chartered Accountants
	9a Burroughs Gardens
	London
	NW4 4AU