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Registered number: 13543208
One Way Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
One Way Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
One Way Holdings Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13543208

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 190 |  | 190
|  |  | 190 |  | 190
CURRENT ASSETS
Debtors | 5 | 98,232 |  | 95,706 |
Cash at bank and in hand |  | 765 |  | 131 |
|  | 98,997 |  | 95,837 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 98,997 |  | 95,837
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 99,187 |  | 96,027
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (98,986 ) |  | (95,601 )
NET ASSETS |  |  | 201 |  | 426
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 1 |  | 226
SHAREHOLDERS' FUNDS |  |  | 201 |  | 426

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Wayne Bennett Director
9 January 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
One Way Holdings Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
One Way Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13543208 . The registered office is 25 Uttoxeter Road , Stoke-On-Trent, ST3 1NY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rent receivable
Turnover represents rents received in the year.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements on the basis that the company and its subsidiary undertaking comprise a small group as defined by Companies Act 2006.
2.5. Investments
Investment in subsidiaries are included at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
One Way Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 April 2024 | 190
As at 31 March 2025 | 190
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 190
As at 1 April 2024 | 190

Investments include shares a wholly owned subsidiary, One Way Group Limited. The company is incorporated in England & Wales.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 901 |  | -
Other debtors | 100 |  | 100
Amounts owed by subsidiaries | 97,231 |  | 95,606
| 98,232 |  | 95,706

6. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 98,986 |  | 95,601

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

8. Directors Advances, Credits and Guarantees
Dividends paid to the director and their spouse in the year totalled £73,340 (2024: £138,500).
9. Related Party Transactions
Included in debtors due within one year is a balance of £97,231 (2024: £95,606) owed by subsidiary companies.
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