Company No: 11467171 (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

11467171 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	3,027		3,561
Investment property	4	2,500,000		2,500,000
Investments	5	399,832		399,832
		2,902,859		2,903,393
Current assets
Debtors	6	1,231,754		722,586
Cash at bank and in hand		251,342		283,456
		1,483,096		1,006,042
Creditors: amounts falling due within one year	7	( 123,505)		( 137,876)
Net current assets		1,359,591		868,166
Total assets less current liabilities		4,262,450		3,771,559
Creditors: amounts falling due after more than one year	8	( 898,524)		( 948,766)
Provision for liabilities		( 27,473)		( 26,716)
Net assets		3,336,453		2,796,077
Capital and reserves
Called-up share capital	9	1		1
Fair value reserve		80,149		80,149
Profit and loss account		3,256,303		2,715,927
Total shareholder's funds		3,336,453		2,796,077

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 (Holdings) Limited (registered number: 11467171) 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 (Holdings) 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 the revaluation of freehold properties and to include investment properties and 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 £.

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.

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:

Plant and machinery etc.

15 % 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.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the director, on an open market value for existing use basis.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 July 2024	4,190		4,190
At 30 June 2025	4,190		4,190
Accumulated depreciation
At 01 July 2024	629		629
Charge for the financial year	534		534
At 30 June 2025	1,163		1,163
Net book value
At 30 June 2025	3,027		3,027
At 30 June 2024	3,561		3,561

4. Investment property

	Investment property
	£
Valuation
As at 01 July 2024	2,500,000
As at 30 June 2025	2,500,000

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	2,393,135		2,393,135

5. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 July 2024	399,832		399,832
At 30 June 2025	399,832		399,832
Carrying value at 30 June 2025	399,832		399,832
Carrying value at 30 June 2024	399,832		399,832

6. Debtors

	2025		2024
	£		£
Trade debtors	0		13,992
Other debtors	1,231,754		708,594
	1,231,754		722,586

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	36,000		36,000
Trade creditors	3,809		10,032
Amounts owed to director	74,258		74,258
Accruals	2,650		13,410
Taxation and social security	6,788		4,176
	123,505		137,876

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

	2025		2024
	£		£
Bank loans (secured)	898,524		948,766

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured / repayable by instalments)	754,524		804,766

9. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1