BOS Office Supplies Group Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 01192193 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

BOS Office Supplies Group Ltd.

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mr R H Newton

Mr E Batty

Mr L Turner

REGISTERED OFFICE:

6 McLintock Way

Barnsley

South Yorkshire

S70 6BF

REGISTERED NUMBER:

01192193 (England and Wales)

ACCOUNTANTS:

Harris & Co Limited

Chartered Accountants

Marland House

13 Huddersfield Road

Barnsley

South Yorkshire

S70 2LW

FIXED ASSETS

Intangible assets

5

-

Tangible assets

6

4,584

6,058

Investments

7

4,000

8,584

10,058

CURRENT ASSETS

Stocks

12,490

11,761

Debtors

8

113,312

145,437

Cash at bank and in hand

76,974

72,020

202,776

229,218

CREDITORS

Amounts falling due within one year

9

134,499

123,650

NET CURRENT ASSETS

68,277

105,568

TOTAL ASSETS LESS CURRENT
LIABILITIES

76,861

115,626

CREDITORS

Amounts falling due after more than one
year

10

-

4,167

NET ASSETS

76,861

111,459

CAPITAL AND RESERVES

Called up share capital

11

938

Share premium

24,923

Capital redemption reserve

312

Retained earnings

50,688

85,286

SHAREHOLDERS' FUNDS

76,861

111,459

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2026 and were signed on its behalf by:

Mr L Turner - Director

1.	STATUTORY INFORMATION

BOS Office Supplies Group 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.

The presentation and functional 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 on a going concern basis under the historical cost convention.

Significant judgements and estimates

The principal accounting policies and significant judgements and estimates applied in the preparation of these financial statements are set out below. These policies, judgements and estimates have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover represents amounts earned on goods and services provided during the year and derives from the provision of goods and services falling within the company's ordinary activities.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance and straight line over 3 years

Motor vehicles

-

25% on reducing balance

All fixed assets are initially recorded at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

341,944

AMORTISATION

At 1 January 2025

and 31 December 2025

341,944

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 January 2025

18,264

13,500

31,764

Additions

71

-

71

At 31 December 2025

18,335

13,500

31,835

DEPRECIATION

At 1 January 2025

17,901

7,805

25,706

Charge for year

122

1,423

1,545

At 31 December 2025

18,023

9,228

27,251

NET BOOK VALUE

At 31 December 2025

312

4,272

4,584

At 31 December 2024

363

5,695

6,058

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

4,000

NET BOOK VALUE

At 31 December 2025

4,000

At 31 December 2024

4,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

108,929

132,239

Other debtors

4,383

13,198

113,312

145,437

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

4,167

10,000

Hire purchase contracts

-

4,771

Trade creditors

119,505

91,346

Taxation and social security

8,567

5,499

Other creditors

2,260

12,034

134,499

123,650

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

-

4,167

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

938

Ordinary

£1

938

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

Mr E Batty

Balance outstanding at start of year

-

Amounts advanced

1,082

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

1,082

-