REGISTERED NUMBER: 09973268 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Osj Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J L Rowlands

Mrs O Baron

REGISTERED OFFICE:

Office One, Floor One

Maxwell House

Liverpool Innovation Park

Liverpool

L7 9NJ

REGISTERED NUMBER:

09973268 (England and Wales)

ACCOUNTANTS:

Jonathan Ford & Co Limited

Chartered Accountants

Maxwell House

Liverpool Innovation Park

Liverpool

Merseyside

L7 9NJ

FIXED ASSETS

Tangible assets

5

7,598

12,984

CURRENT ASSETS

Debtors

6

1,072,974

1,143,970

Cash at bank

423,899

223,753

1,496,873

1,367,723

CREDITORS

Amounts falling due within one year

7

362,637

324,810

NET CURRENT ASSETS

1,134,236

1,042,913

TOTAL ASSETS LESS CURRENT LIABILITIES

1,141,834

1,055,897

CREDITORS

Amounts falling due after more than one year

8

(18,096

)

(23,548

)

PROVISIONS FOR LIABILITIES

(1,900

)

(3,441

)

NET ASSETS

1,121,838

1,028,908

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,121,738

1,028,808

1,121,838

1,028,908

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 30 October 2026 and were signed on its behalf by:

J L Rowlands - Director

1.	STATUTORY INFORMATION

Osj Holdings 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

(i) Useful economic lives of tangible fixed assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancements and the physical condition of the assets.

(ii) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

Turnover and revenue recognition

Turnover represents net invoiced sales of services, net of value added tax and trade discounts.

Revenue is recognised in the period in which staff or subcontractors are placed at the disposal of the company's clients.

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

-

33% on cost

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price. At the end of each reporting period financial assets are assessed for objective evidence of impairment. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates.

Trade payables 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 payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Employee benefits

Short term benefits, including holiday pay and other non-monetary benefits, are recognised as an expense in the period in which the service is received.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 241 (2025 - 232 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

8,188

16,863

25,051

Additions

696

-

696

At 31 January 2026

8,884

16,863

25,747

DEPRECIATION

At 1 February 2025

2,461

9,606

12,067

Charge for year

1,678

4,404

6,082

At 31 January 2026

4,139

14,010

18,149

NET BOOK VALUE

At 31 January 2026

4,745

2,853

7,598

At 31 January 2025

5,727

7,257

12,984

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

901,222

1,006,613

Other debtors

171,752

137,357

1,072,974

1,143,970

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

5,444

5,444

Trade creditors

13,775

4,461

Taxation and social security

194,333

147,709

Other creditors

149,085

167,196

362,637

324,810

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

18,096

23,548

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,815

The bank loan detailed in notes 8 and 9 was taken out under the Bounce Back Loan Scheme. Since the loan is underwritten by the UK Government, the company has given no security in respect of the loan.

9.	OTHER FINANCIAL COMMITMENTS

The company is committed to pay £22,406 (PY: £47,689) in future periods in respect of operating leases.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

J L Rowlands

Balance outstanding at start of year

30,643

19,794

Amounts advanced

68,388

10,849

Amounts repaid

(87,244

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

11,787

30,643

11.	ULTIMATE CONTROLLING PARTY

The controlling party is J L Rowlands.