ONE TOUCH INVESTMENTS LIMITED


Director	HUGHES, Christopher


Registered Address	18 Croydon Lane
	Banstead
	SM7 3BW


Registered Number	09143556 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		832,000		832,000
			832,000		832,000
Current assets
Debtors	4	32,752		21,170
Cash at bank and on hand		3,573		3,319
		36,325		24,489
Creditors amounts falling due within one year	5	(104,693)		(50,483)
Net current assets (liabilities)			(68,368)		(25,994)
Total assets less current liabilities			763,632		806,006
Creditors amounts falling due after one year	6		(696,917)		(695,084)
Provisions for liabilities	7		(35,678)		(35,678)
Net assets			31,037		75,244
Capital and reserves
Called up share capital			100		100
Revaluation reserve			152,102		152,102
Profit and loss account			(121,165)		(76,958)
Shareholders' funds			31,037		75,244

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 4 September 2025, and are signed on its behalf by:

HUGHES, Christopher
Director
Registered Company No. 09143556

ONE TOUCH INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

	Current taxation
	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognized in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Investment property
	The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.


		£
	Fair value at 01 April 24	832,000
	At 31 March 25	832,000

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	1,570	358
Deferred tax asset, debtors	31,182	20,812
Total	32,752	21,170

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	2,791
Other creditors	104,693	47,692
Total	104,693	50,483

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	443,025	441,192
Other creditors	253,892	253,892
Total	696,917	695,084


	The bank loans are secured by legal charges over the investment properties.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	35,678	35,678
Total	35,678	35,678

8.	Related party transactions
	At the balance sheet date, an amount of £253,892 (2024: £253,892) was due to Protech Alarm Systems Ltd, the company under common control. At the balance sheet date, an amount of £97,808 (2024: £41,528) was due to Protech GRP Ltd, the company under common control.