One Stop Business Property Limited iXBRL

Company Registration Number: 12648837

One Stop Business Property Limited

Unaudited Financial Statements

for the financial year ended 30 June 2025

One Stop Business Property Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr A D Mackenzie


Company Registration Number	12648837


Registered Office	The Grange
	Wheldrake Lane
	Wheldrake
	York
	YO41 4AZ
	England


Accountants	DAH Accountancy Services Limited
	Chartered Management Accountants
	Cedar Lodge
	York Road
	Shiptonthorpe
	York
	East Yorkshire
	YO43 3PH
	United Kingdom

One Stop Business Property Limited

Company Registration Number: 12648837

BALANCE SHEET

as at 30 June 2025

		2025	2024
	Notes	£	£

Current Assets

Stocks

585,000

1,302,872

Cash at bank and in hand

5,722

348

─────────

590,722

1,303,220

─────────

Creditors: amounts falling due within one year

(5,675)

(301)

─────────

Net Current Assets

585,047

1,302,919

─────────

Total Assets less Current Liabilities

585,047

1,302,919

Creditors:

amounts falling due after more than one year

(585,000)

(1,302,872)

─────────

Net Assets

═════════

Capital and Reserves

Called up share capital

1,000

1,000

Retained earnings

(953)

(953)

─────────

Shareholders' Funds

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 22 December 2025




________________________________
Mr A D Mackenzie
Director

One Stop Business Property Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 June 2025

General Information

One Stop Business Property Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 12648837. The registered office of the company is The Grange, Wheldrake Lane, Wheldrake, York, YO41 4AZ, England. The principal activity of the company is that of buying and selling of own real estate. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 30 June 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Stocks

Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

Borrowing costs

Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).


4.	Stocks	2025	2024
		£	£

	Finished goods and goods for resale	585,000	1,302,872
		═════════	═════════

	The replacement cost of stock did not differ significantly from the figures shown.


5.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Amounts owed to group undertakings (Note 7)	5,675	301
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due after more than one year	£	£

	Amounts owed to group undertakings (Note 7)	-	1,302,872
	Other loans	585,000	-
		─────────	─────────
		585,000	1,302,872
		═════════	═════════


7.	Related party transactions

Transactions and balances with group company:

2025

2024

Group Undertaking Creditors

One Stop Business Finance 2 Limited

5,675

301

═════════

Amounts (owed to) group undertakings over 1 year

(1,302,872)

═════════

Parent company

The company regards One Stop Business Group Limited as its parent company.

The parent of the largest group in which the results are consolidated is One Stop Business Group Limited.

One Stop Business Group Limited is registered in United Kingdom.