Company No: 07657376 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

S Yeardsley

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

07657376 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	1,545,945		1,256,741
		1,545,945		1,256,741
Current assets
Debtors	5	141,163		165,809
Cash at bank and in hand		984,719		659,290
		1,125,882		825,099
Creditors: amounts falling due within one year	6	( 1,752,292)		( 1,211,659)
Net current liabilities		(626,410)		(386,560)
Total assets less current liabilities		919,535		870,181
Creditors: amounts falling due after more than one year	7	( 4,166)		( 54,166)
Provision for liabilities		( 386,486)		( 314,185)
Net assets		528,883		501,830
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		528,881		501,828
Total shareholder's funds		528,883		501,830

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Onebigstar Limited (registered number: 07657376) were approved and authorised for issue by the Director on 08 December 2025. They were signed on its behalf by:

S Yeardsley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Onebigstar Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 London Road, Newark, NG24 1TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery etc.	15 - 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Income Statement over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

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.

Grants

Grants are recognised in the financial statements in the period in which they are received. To the extent that expenditure for which the grant is intended is not complete at the year end, only the proportion of the grant relevant to expenditure incurred at the year end is recognised.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	7		6

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 July 2024	300,000		300,000
At 30 June 2025	300,000		300,000
Accumulated amortisation
At 01 July 2024	300,000		300,000
At 30 June 2025	300,000		300,000
Net book value
At 30 June 2025	0		0
At 30 June 2024	0		0

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 July 2024	10,196		3,098,583		3,108,779
Additions	0		518,430		518,430
At 30 June 2025	10,196		3,617,013		3,627,209
Accumulated depreciation
At 01 July 2024	10,196		1,841,842		1,852,038
Charge for the financial year	0		229,226		229,226
At 30 June 2025	10,196		2,071,068		2,081,264
Net book value
At 30 June 2025	0		1,545,945		1,545,945
At 30 June 2024	0		1,256,741		1,256,741

5. Debtors

	2025		2024
	£		£
Trade debtors	125,138		156,869
Prepayments and accrued income	8,832		8,940
VAT recoverable	7,193		0
	141,163		165,809

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	50,000		50,000
Trade creditors	313,516		122,362
Amounts owed to director	3,816		13,167
Accruals and deferred income	6,016		94,330
Corporation tax	138,245		173,677
Other taxation and social security	1,899		45,145
Other creditors	1,238,800		712,978
	1,752,292		1,211,659

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	4,166		54,166

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 A ordinary share of £ 1.00	1		1
1 B ordinary share of £ 1.00	1		1
	2		2