ONEPOINT CONSULTING LIMITED 31/07/2025 iXBRL

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.