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Company registration number: 05516457
ONEPOINT CONSULTING LIMITED
Unaudited abridged financial statements
31 July 2025
ONEPOINT CONSULTING LIMITED
Contents
Directors and other information
Directors report
Accountants report
Statement of income and retained earnings
Abridged statement of financial position
Notes to the financial statements
ONEPOINT CONSULTING LIMITED
Directors and other information

| Directors | Mr Shashin Shah |
|  | Ms Sangeetha Viswanathan |
|  | Mr Alexander Polev |
|  | Mr Allan Schweitz | (Appointed 1 September 2024)
| Company number | 05516457 |
| Registered office | 100 Villiers Road |
|  | London |
|  | NW2 5PJ |
| Business address | Alpha House |
|  | 100 Villiers Road |
|  | London |
|  | NW2 5PJ |
| Accountants | Xpress Accountancy Services |
|  | 104 Eastcote Avenue |
|  | Greenford |
|  | Middlesex |
|  | UB6 0NR |

| Bankers | HSBC Plc
|  | 1 The Town
|  | Enfield
|  | EN2 6LD

ONEPOINT CONSULTING LIMITED
Directors report
Year ended 31 July 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 July 2025.
Directors
The directors who served the company during the year were as follows:

Mr Shashin Shah |  |  |  |
Ms Sangeetha Viswanathan |  |  |  |
Mr Alexander Polev |  |  |  |
Mr Allan Schweitz |  |  |  | (Appointed 1 September 2024)

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 22 September 2025 and signed on behalf of the board by:
Mr Shashin Shah
Director
ONEPOINT CONSULTING LIMITED
Report to the board of directors on the preparation of the
unaudited statutory financial statements of ONEPOINT CONSULTING LIMITED
Year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ONEPOINT CONSULTING LIMITED for the year ended 31 July 2025 as set out on pages 4 to 10 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the board of directors of ONEPOINT CONSULTING LIMITED, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ONEPOINT CONSULTING LIMITED and state those matters that we have agreed to state to the board of directors of ONEPOINT CONSULTING LIMITED as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ONEPOINT CONSULTING LIMITED and its board of directors as a body for our work or for this report.
It is your duty to ensure that ONEPOINT CONSULTING LIMITED 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 profit of ONEPOINT CONSULTING LIMITED. You consider that ONEPOINT CONSULTING LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of ONEPOINT CONSULTING LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Xpress Accountancy Services
Accountants
104 Eastcote Avenue
Greenford
Middlesex
UB6 0NR
22 September 2025
ONEPOINT CONSULTING LIMITED
Statement of income and retained earnings
Year ended 31 July 2025

|  |  |  | 2025 |  | 2024 |  |
|  | Note |  | £ |  | £ |  |
Turnover |  |  |  | 2,571,008 |  | 2,548,780 |  |
Cost of sales |  |  |  | ( 1,086,722) |  | ( 1,029,714) |  |
|  |  |  | _______ |  | _______ |  |
Gross profit |  |  |  | 1,484,286 |  | 1,519,066 |  |
Administrative expenses |  |  |  | ( 1,385,004) |  | ( 1,421,669) |  |
|  |  |  | _______ |  | _______ |  |
Operating profit |  |  |  | 99,282 |  | 97,397 |  |
Other interest receivable and similar income |  |  |  | 8,347 |  | 9,527 |  |
Interest payable and similar expenses |  |  |  | ( 6,330) |  | ( 11,824) |  |
Profit before taxation |  | 5 |  | 101,299 |  | 95,100 |  |
Tax on profit |  |  |  | ( 24,936) |  | ( 22,514) |  |
|  |  |  | _______ |  | _______ |  |
Profit for the financial year and total comprehensive income |  |  |  | 76,363 |  | 72,586 |  |
|  |  |  | _______ |  | _______ |  |
Dividends declared and paid or payable during the year |  |  |  | ( 52,000) |  | ( 52,000) |  |
Retained earnings at the start of the year |  |  |  | 987,029 |  | 966,443 |  |
|  |  |  | _______ |  | _______ |  |
Retained earnings at the end of the year |  |  |  | 1,011,392 |  | 987,029 |  |
|  |  |  | _______ |  | _______ |  |

All the activities of the company are from continuing operations.
ONEPOINT CONSULTING LIMITED
Abridged statement of financial position
31 July 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 6 | 152,813 |  |  |  | - |  |
Tangible assets |  | 7 | 78,727 |  |  |  | 86,413 |  |
Investments |  | 8 | 12,595 |  |  |  | 12,595 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 244,135 |  |  |  | 99,008
Current assets |  |  |  |  |  |  |  |  |
Debtors |  |  | 502,800 |  |  |  | 439,711 |  |
Cash at bank and in hand |  |  | 619,004 |  |  |  | 815,293 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,121,804 |  |  |  | 1,255,004 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 296,417) |  |  |  | ( 244,834) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 825,387 |  |  |  | 1,010,170
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,069,522 |  |  |  | 1,109,178
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  |  |  |  | ( 57,130) |  |  |  | ( 121,149)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,012,392 |  |  |  | 988,029
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  |  | 1,011,392 |  |  |  | 987,029
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,012,392 |  |  |  | 988,029
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
All of the members have consented to the preparation of the abridged statement of financial position for the current year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:
Mr Shashin Shah
Director
Company registration number: 05516457
ONEPOINT CONSULTING LIMITED
Notes to the financial statements
Year ended 31 July 2025
1. General information
The company is a private company limited by shares, registered in UK. The address of the registered office is Alpha House, 100 Villiers Road, London, NW2 5PJ.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably .
Research and development
Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 20 % | reducing balance
| Research & Development | - | Over 3 years |

Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 21 (2024: 25 ).
5. Profit before taxation
Profit before taxation is stated after charging/(crediting):

|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Depreciation of tangible assets |  |  | 19,681 | 21,602
|  |  |  | _______ | _______

6. Intangible assets

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 August 2024 | - |  |  |  |  |
| Additions | 229,219 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 July 2025 | 229,219 |  |  |  |  |
|  | _______ |  |  |  |  |
| Written off |  |  |  |  |  |
| At 1 August 2024 | - |  |  |  |  |
| Charge for the year | 76,406 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 July 2025 | 76,406 |  |  |  |  |
|  | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 July 2025 | 152,813 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 July 2024 | - |  |  |  |  |
|  | _______ |  |  |  |  |

7. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 August 2024 | 276,376 |  |  |  |  |  |
| Additions | 11,995 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 July 2025 | 288,371 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 August 2024 | 189,963 |  |  |  |  |  |
| Charge for the year | 19,681 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 July 2025 | 209,644 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 July 2025 | 78,727 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 31 July 2024 | 86,413 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

8. Investments

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 August 2024 and 31 July 2025 | 12,595 |  |  |  |  |
|  | _______ |  |  |  |  |
| Impairment |  |  |  |  |  |
| At 1 August 2024 and 31 July 2025 | - |  |  |  |  |
|  | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 July 2025 | 12,595 |  |  |  |  |
|  | _______ |  |  |  |  |
| At 31 July 2024 | 12,595 |  |  |  |  |
|  | _______ |  |  |  |  |

| Investments in group undertakings |  |  |  |
|  |  | Registered office | Class of share | Percentage of shares held
| Subsidiary undertakings |  |  |  |
| One Point IT Consulting Pvt. Ltd |  | India | Equity shares | 100

9. Related party transactions
During the year the company entered into the following transactions with related parties:

|  | Transaction value |  |  |
|  | 2025 | 2024 |  |
|  | £ | £ |  |
| One Point IT Consultancy Private Limited | 796,540 | 702,166 |  |
|  | _______ | _______ |  |

The company obtained software support services from the wholly owned subsidiary One Point IT Consultancy Private Limited in India during the year under a service contract in accordance with internationally accepted arms length standards.
10. Controlling party
The company is controlled by the director Mr Shashin Shah by virtue of his 100% holding in the issued share capital of the company.