Company No: 09104757 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,095		2,408
		1,095		2,408
Current assets
Debtors	4	717,677		439,213
Cash at bank and in hand		193,378		345,211
		911,055		784,424
Creditors: amounts falling due within one year	5	( 222,787)		( 135,756)
Net current assets		688,268		648,668
Total assets less current liabilities		689,363		651,076
Provision for liabilities		( 274)		( 603)
Net assets		689,089		650,473
Capital and reserves
Called-up share capital	6	1,000		1,000
Profit and loss account		688,089		649,473
Total shareholders' funds		689,089		650,473

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of GOS Consulting Ltd (registered number: 09104757) were approved and authorised for issue by the Board of Directors on 29 September 2026. They were signed on its behalf by:

G Sorensen Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

GOS Consulting Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Laithe House Woods Lane, Cliddesden, Basingstoke, RG25 2JF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Taxation for the year 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.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 4 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	105,727		105,727
At 31 December 2025	105,727		105,727
Accumulated depreciation
At 01 January 2025	103,319		103,319
Charge for the financial year	1,313		1,313
At 31 December 2025	104,632		104,632
Net book value
At 31 December 2025	1,095		1,095
At 31 December 2024	2,408		2,408

4. Debtors

	2025		2024
	£		£
Trade debtors	73,711		85,247
Other debtors	643,966		353,966
	717,677		439,213

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	7,979		1,968
Amounts owed to directors	138,527		44,343
Accruals	2,750		2,750
Taxation and social security	73,458		86,069
Other creditors	73		626
	222,787		135,756

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
800 Ordinary shares of £ 1.00 each	800		800
100 A Ordinary shares of £ 1.00 each	100		100
100 B Ordinary shares of £ 1.00 each	100		100
	1,000		1,000