Company registration number 12265644 (England and Wales)
ONESTARK CONSULTING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
6th Floor Kings House
9-10 Haymarket
London
United Kingdom
SW1Y 4BP
ONESTARK CONSULTING LIMITED
CONTENTS
Page
Company information
1
Statement of financial position
2
Notes to the financial statements
3 - 6
ONESTARK CONSULTING LIMITED
COMPANY INFORMATION
- 1 -
Director
Mr Hedi ben Salem
Company number
12265644
Registered office
Lg Flat
102 Belgrave Road
London
SW1V 2BJ
Accountants
TC Group
6th Floor Kings House
9-10 Haymarket
London
United Kingdom
SW1Y 4BP
ONESTARK CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
3
389
-
0
Current assets
Trade and other receivables
403
357
Cash and cash equivalents
88,203
11,710
88,606
12,067
Current liabilities
4
(74,650)
(1,760)
Net current assets
13,956
10,307
Net assets
14,345
10,307
Equity
Called up share capital
100
100
Retained earnings
14,245
10,207
Total equity
14,345
10,307

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 16 March 2026
Mr Hedi ben Salem
Director
Company registration number 12265644 (England and Wales)
ONESTARK CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

OneStark Consulting Limited is a private company limited by shares incorporated in England and Wales. The registered office is Lg Flat, 102 Belgrave Road, London, SW1V 2BJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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 financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue 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.

1.3
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33% Straight Line

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.

1.4
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

ONESTARK CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

ONESTARK CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Property, plant and equipment
Plant and machinery etc
£
Cost
At 1 November 2024
-
0
Additions
583
At 31 October 2025
583
Depreciation and impairment
At 1 November 2024
-
0
Depreciation charged in the year
194
At 31 October 2025
194
Carrying amount
At 31 October 2025
389
At 31 October 2024
-
0
ONESTARK CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
4
Current liabilities
2025
2024
£
£
Trade payables
73,608
812
Taxation and social security
1,042
948
74,650
1,760
2025-10-31 2024-11-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Hedi ben Salem 12265644 2024-11-01 2025-10-31 12265644 bus:Director1 2024-11-01 2025-10-31 12265644 bus:RegisteredOffice 2024-11-01 2025-10-31 12265644 2025-10-31 12265644 2024-10-31 12265644 core:OtherPropertyPlantEquipment 2025-10-31 12265644 core:OtherPropertyPlantEquipment 2024-10-31 12265644 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 12265644 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 12265644 core:CurrentFinancialInstruments 2025-10-31 12265644 core:CurrentFinancialInstruments 2024-10-31 12265644 core:ShareCapital 2025-10-31 12265644 core:ShareCapital 2024-10-31 12265644 core:RetainedEarningsAccumulatedLosses 2025-10-31 12265644 core:RetainedEarningsAccumulatedLosses 2024-10-31 12265644 core:ComputerEquipment 2024-11-01 2025-10-31 12265644 2023-11-01 2024-10-31 12265644 core:OtherPropertyPlantEquipment 2024-10-31 12265644 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 12265644 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12265644 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12265644 bus:FRS102 2024-11-01 2025-10-31 12265644 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 12265644 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP