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REGISTERED NUMBER: 14653966 (England and Wales)






















The One Point (Holdings) Limited

Unaudited Financial Statements

for the Period 10th February 2023 to 30th April 2024






The One Point (Holdings) Limited (Registered number: 14653966)






Contents of the Financial Statements
for the period 10th February 2023 to 30th April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The One Point (Holdings) Limited

Company Information
for the period 10th February 2023 to 30th April 2024







DIRECTOR: M J Lauer





REGISTERED OFFICE: The View
Bridgehead Business Park
Hessle
HU13 0GD





REGISTERED NUMBER: 14653966 (England and Wales)





ACCOUNTANTS: Smailes Goldie
Chartered Accountants
Regent's Court
Princess Street
Hull
East Yorkshire
HU2 8BA

The One Point (Holdings) Limited (Registered number: 14653966)

Balance Sheet
30th April 2024

Notes £    £   
FIXED ASSETS
Investments 4 6,264,937

CURRENT ASSETS
Debtors 5 35,530

CREDITORS
Amounts falling due within one year 6 572,757
NET CURRENT LIABILITIES (537,227 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,727,710

CREDITORS
Amounts falling due after more than one
year

7

2,542,023
NET ASSETS 3,185,687

CAPITAL AND RESERVES
Called up share capital 9 10,000
Merger relief reserve 3,175,687
3,185,687

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29th January 2025 and were signed by:




M J Lauer - Director


The One Point (Holdings) Limited (Registered number: 14653966)

Notes to the Financial Statements
for the period 10th February 2023 to 30th April 2024

1. STATUTORY INFORMATION

The One Point (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 company was incorporated on 10th February 2023 and changed its accounting reference date to 30th April 2024. These financial statements are the Company's first financial statements.

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.

Preparation of consolidated financial statements
The financial statements contain information about The One Point (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

The One Point (Holdings) Limited (Registered number: 14653966)

Notes to the Financial Statements - continued
for the period 10th February 2023 to 30th April 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 6,264,937
At 30th April 2024 6,264,937
NET BOOK VALUE
At 30th April 2024 6,264,937

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 35,530

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 185,870
Amounts owed to group undertakings 382,715
Other creditors 4,172
572,757

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans 1,042,023
Other creditors 1,500,000
2,542,023

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 1,097,582

8. SECURED DEBTS

The following secured debts are included within creditors:

£   
Bank loans 1,227,893
Other loans 1,500,000
2,727,893

The loans are secured by fixed and floating charges over the assets of the company.

The One Point (Holdings) Limited (Registered number: 14653966)

Notes to the Financial Statements - continued
for the period 10th February 2023 to 30th April 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024
Value £
9418 Ordinary £1 9,418
194 A Ordinary £1 194
194 B Ordinary £1 194
194 C Ordinary £1 194
10,000

During the period the company issued 1 Ordinary share for £1 and a further 9417 Ordinary shares, 194 A Ordinary Shares, 194 B Ordinary Shares and 194 C Ordinary Shares in consideration of the acquisition by the Company of shares in the issued share capital of The One Point Limited.