One Stop Business Finance SPV 3 Limited iXBRL

Company Registration Number: 15813397

One Stop Business Finance SPV 3 Limited

Unaudited Financial Statements

for the financial period from 2 July 2024 (date of incorporation) to 30 June 2025

One Stop Business Finance SPV 3 Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr A D Mackenzie


Company Registration Number	15813397


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 Finance SPV 3 Limited

Company Registration Number: 15813397

BALANCE SHEET

as at 30 June 2025

2025

Notes

Current Assets

Debtors

2,577,681

Cash at bank and in hand

35,066

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2,612,747

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Creditors: amounts falling due within one year

(10,936)

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Net Current Assets

2,601,811

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Total Assets less Current Liabilities

2,601,811

Creditors:

amounts falling due after more than one year

(2,569,002)

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Net Assets

32,809

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Capital and Reserves

Called up share capital

Retained earnings

32,808

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Shareholders' Funds

32,809

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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 period from 2 July 2024 (date of incorporation) to 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 period 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 period and of its profit and loss for the financial period 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 Finance SPV 3 Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period from 2 July 2024 (date of incorporation) to 30 June 2025

General Information

One Stop Business Finance SPV 3 Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 15813397. The registered office of the company is The Grange, Wheldrake Lane, Wheldrake, York, YO41 4AZ, England. The principal activity of the company is own book lending. 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 period 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.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period 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.

Period of financial statements

The financial statements are for the 11 month 29 days period from 2 July 2024 (date of incorporation) to 30 June 2025.

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including director, during the financial period was 1.


6.	Debtors	2025
		£

	Trade debtors	2,577,681
		═════════


7.	Creditors	2025
	Amounts falling due within one year	£

	Taxation (Note 9)	10,936
		═════════


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

	Amounts owed to group undertakings (Note 10)	1,099,002
	Other loans	1,470,000
		─────────
		2,569,002
		═════════


9.	Taxation	2025
		£

	Creditors:
	Corporation tax	10,936
		═════════


10.	Related party transactions

Transactions and balances with group company:

2025

Amounts (owed to) group undertakings over 1 year

(1,099,002)

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11.

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.