REGISTERED NUMBER: 10423659 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 31 MARCH 2026

FOR

BOS INTERNATIONAL LTD

TRADING AS

HERD HEALTH CONSULTANCY

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N J Bell

R J Vecqueray

REGISTERED OFFICE:

Suite 1a Gilwilly Road

Gilwilly Industrial Estate

Penrith

CA11 9FF

REGISTERED NUMBER:

10423659 (England and Wales)

ACCOUNTANTS:

Enhance

Chartered Accountants & Business Advisers

38 Middlehill Road

Wimborne

Dorset

BH21 2SE

FIXED ASSETS

Tangible assets

4

3,871

5,431

CURRENT ASSETS

Debtors

5

126,629

120,081

Cash at bank

53,821

73,996

180,450

194,077

CREDITORS

Amounts falling due within one year

6

66,852

72,024

NET CURRENT ASSETS

113,598

122,053

TOTAL ASSETS LESS CURRENT LIABILITIES

117,469

127,484

PROVISIONS FOR LIABILITIES

968

1,358

NET ASSETS

116,501

126,126

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

116,401

126,026

116,501

126,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

R J Vecqueray - Director

1.	STATUTORY INFORMATION

BOS International Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

11,441

8,616

20,057

Additions

-

2,394

2,394

Disposals

(11,441

)

(2,360

)

(13,801

)

At 31 March 2026

-

8,650

8,650

DEPRECIATION

At 1 November 2024

9,464

5,162

14,626

Charge for period

206

1,650

1,856

Eliminated on disposal

(9,670

)

(2,033

)

(11,703

)

At 31 March 2026

-

4,779

4,779

NET BOOK VALUE

At 31 March 2026

-

3,871

3,871

At 31 October 2024

1,977

3,454

5,431

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

105,653

118,310

Amounts owed by group undertakings

16,844

-

Other debtors

4,132

1,771

126,629

120,081

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

3,551

1,001

Amounts owed to group undertakings

19,500

-

Taxation and social security

24,410

65,469

Other creditors

19,391

5,554

66,852

72,024

7.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

8.	ULTIMATE CONTROLLING PARTY

The immediate parent company and the ultimate controlling party is Map of Agriculture Group Ltd by virtue

of its 100% shareholding in the Company. The registered office address of Map of Agriculture Group Ltd is

Suite 1A, Gilwilly Road, Gilwilly Industrial Estate, Penrith, Cumbria, CA11 9FF.

The Company is included in the consolidated financial statements for Map of Agriculture Group Ltd which

forms the smallest and largest group of undertakings for which consolidated accounts have been drawn

up.

The consolidated financial statements for Map of Agriculture Group Ltd are publicly available and can

be obtained from Companies House.