ACCOUNTS - Final Accounts preparation

Registered number: 08830058

THE OLD SORTING OFFICE (BOURNEMOUTH) LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

THE OLD SORTING OFFICE (BOURNEMOUTH) LTD

CHARTERED ACCOUNTANT'S REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF THE OLD SORTING OFFICE (BOURNEMOUTH) LTD
FOR THE YEAR ENDED 31 JANUARY 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of The Old Sorting Office (Bournemouth) Ltd for the year ended 31 January 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of The Old Sorting Office (Bournemouth) Ltd in accordance with the terms of my engagement letter dated 24/10/2018. My work has been undertaken solely to prepare for your approval the financial statements of The Old Sorting Office (Bournemouth) Ltd and state those matters that I have agreed to state to the director of The Old Sorting Office (Bournemouth) Ltd in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than The Old Sorting Office (Bournemouth) Ltd and its director for my work or for this report.

It is your duty to ensure that The Old Sorting Office (Bournemouth) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Old Sorting Office (Bournemouth) Ltd. You consider that The Old Sorting Office (Bournemouth) Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or review of the financial statements of The Old Sorting Office (Bournemouth) Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Drennan & Co

Chartered Accountants

64 Belsize Park

London

NW3 4EH

28 October 2026

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THE OLD SORTING OFFICE (BOURNEMOUTH) LTD

REGISTERED NUMBER: 08830058

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026		2025
Note		£		£


Current assets
Stocks		300,000		300,000
Debtors: amounts falling due within one year	4	854,736		917,323
Cash at bank and in hand		30,182		25,813
		1,184,918		1,243,136
Creditors: amounts falling due within one year	5	(526,336)		(567,766)
Net current assets			658,582		675,370
Total assets less current liabilities			658,582		675,370

Net assets			658,582		675,370

Capital and reserves
Called up share capital	500	500
Profit and loss account	658,082	674,870
	658,582	675,370

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 28 October 2026.

Dr. F.O. Rahin

Director

The notes on pages 4 to 5 form part of these financial statements.

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THE OLD SORTING OFFICE (BOURNEMOUTH) LTD

REGISTERED NUMBER: 08830058

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

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THE OLD SORTING OFFICE (BOURNEMOUTH) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

The entity is a limited company registered in England and Wales.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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THE OLD SORTING OFFICE (BOURNEMOUTH) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

Debtors

					2026	2025
					£	£


Other debtors	854,736	917,323
	854,736	917,323

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Other creditors	497,766	567,766
Accruals and deferred income	28,570	-
	526,336	567,766

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