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REGISTERED NUMBER: 08295535 (England and Wales)















Financial Statements for the Year Ended 31st March 2025

for

One Point Logistics Limited

One Point Logistics Limited (Registered number: 08295535)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


One Point Logistics Limited

Company Information
for the Year Ended 31st March 2025







DIRECTORS: Nicola Edwards
Paul Dylan Edwards





REGISTERED OFFICE: Suites 3 and 4
Empire House
College Road
Rochdale
OL12 6AE





REGISTERED NUMBER: 08295535 (England and Wales)





ACCOUNTANT: Frazer Waite Desmier Limited
Peine House
Hind Hill Street
Heywood
Lancashire
OL10 1JZ

One Point Logistics Limited (Registered number: 08295535)

Abridged Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £   
FIXED ASSETS
Tangible assets 3 - -

CURRENT ASSETS
Debtors 270,867 290,432
Cash at bank 215,334 188,201
486,201 478,633
CREDITORS
Amounts falling due within one year 114,250 135,116
NET CURRENT ASSETS 371,951 343,517
TOTAL ASSETS LESS CURRENT
LIABILITIES

371,951

343,517

CREDITORS
Amounts falling due after more than one
year

4

26,390

31,945
NET ASSETS 345,561 311,572

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 345,559 311,570
SHAREHOLDERS' FUNDS 345,561 311,572

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

One Point Logistics Limited (Registered number: 08295535)

Abridged Balance Sheet - continued
31st March 2025


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 18th June 2025 and were signed on its behalf by:




Nicola Edwards - Director



Paul Dylan Edwards - Director


One Point Logistics Limited (Registered number: 08295535)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Hire purchase and leasing commitments
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.

2. EMPLOYEES AND DIRECTORS

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

3. TANGIBLE FIXED ASSETS

The company has no fixed assets.

4. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
31.3.25 31.3.24
£    £   
Repayable by instalments
Bank loans more than 5 years by
instalments

4,167

9,722

One Point Logistics Limited (Registered number: 08295535)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

5. LEASING AGREEMENTS
The company is party to a franchise agreement whereby the franchisor has the ability to charge a variable management fee based primarily on the Company's turnover