Obis 360 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05340661 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

OBIS 360 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H E Hallett

J Franey

SECRETARY:

J Franey

REGISTERED OFFICE:

34-40 High Street

Wanstead

London

E11 2RJ

REGISTERED NUMBER:

05340661 (England and Wales)

ACCOUNTANTS:

THP Limited

Chartered Accountants

Unit 4 Mulgrave Chambers

26-28 Mulgrave Road

Sutton

Surrey

SM2 6LE

FIXED ASSETS

Tangible assets

4

3,328

4,774

CURRENT ASSETS

Debtors

5

1,160,719

447,339

Cash at bank and in hand

277,433

223,278

1,438,152

670,617

CREDITORS

Amounts falling due within one year

6

1,091,093

223,373

NET CURRENT ASSETS

347,059

447,244

TOTAL ASSETS LESS CURRENT
LIABILITIES

350,387

452,018

PROVISIONS FOR LIABILITIES

7

832

1,194

NET ASSETS

349,555

450,824

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

349,455

450,724

SHAREHOLDERS' FUNDS

349,555

450,824

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 9 October 2026 and were signed on its behalf by:

H E Hallett - Director

1.	STATUTORY INFORMATION

Obis 360 Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The financial statements are prepared on the going concern basis, which assumes the ability of the company to continue its activities for the foreseeable future, being a period of not less than twelve months from the approval of these accounts.

The directors, having considered all the information available, are confident that the company has adequate reserves and resources to continue its operational activities for the foreseeable future. Accordingly, the directors are satisfied that the going concern basis continues to be appropriate for the preparation of the annual financial statements.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods and services supplied, net of returns, discounts and value added taxes.

Revenue is recognised in the accounting period in which the event takes place.

Tangible fixed assets

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

Fixtures and fittings

- 20% on cost

Computer equipment

- 20% on cost

Assets are depreciated from the month of acquisition.

Taxation

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.

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 year 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 February 2025

and 31 January 2026

626

7,225

7,851

DEPRECIATION

At 1 February 2025

626

2,451

3,077

Charge for year

-

1,446

At 31 January 2026

626

3,897

4,523

NET BOOK VALUE

At 31 January 2026

-

3,328

At 31 January 2025

-

4,774

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

302,314

209,943

Other debtors

1,344

1,161

Corporation tax recoverable

14,676

-

Prepayments and accrued income

842,385

236,235

1,160,719

447,339

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

422,507

114,791

Corporation tax

18,153

71,899

Social security and other taxes

15

348

VAT

59,663

7,633

Other creditors

57

2,439

Directors' current accounts

2,033

2,312

Accruals and deferred income

588,665

23,951

1,091,093

223,373

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

Accelerated capital allowances

832

1,194

Deferred

tax

£

Balance at 1 February 2025

1,194

Provided during year

(362

)

Balance at 31 January 2026

832

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

49

Ordinary A

£1

49

1

Ordinary B

£1

1

50

Ordinary C

£1

50

100

All shares carry equal voting and dividend rights.

9.	RELATED PARTY DISCLOSURES

At the year end the Directors were owed £2,033 (2025 - £2,312) by the company. The loans are interest free and are repayable on demand.