Company registration number 06204331 (England and Wales)
ONE HOUSE GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ONE HOUSE GROUP LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
ONE HOUSE GROUP LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
484,478
474,558
Current assets
Stocks
805,211
691,152
Debtors
5
118,323
81,947
Cash at bank and in hand
1,300,475
1,378,585
2,224,009
2,151,684
Creditors: amounts falling due within one year
6
(594,912)
(467,571)
Net current assets
1,629,097
1,684,113
Total assets less current liabilities
2,113,575
2,158,671
Creditors: amounts falling due after more than one year
7
-
0
(80,559)
Provisions for liabilities
(27,621)
(30,431)
Net assets
2,085,954
2,047,681
Capital and reserves
Called up share capital
100,000
100,000
Profit and loss reserves
1,985,954
1,947,681
Total equity
2,085,954
2,047,681
ONE HOUSE GROUP LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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

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

The directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 March 2026 and are signed on its behalf by:
P Marshall
G Marshall
Director
Director
Company registration number 06204331 (England and Wales)
ONE HOUSE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

One House Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Grain Store, Busk Lane, Sedbergh, Cumbria, LA10 5HF.

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
Turnover

Turnover 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.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Tangible fixed assets

Tangible fixed assets 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:

Freehold land and buildings
2% on cost
Leasehold land and buildings
10% on cost
Plant and equipment
25% on cost
Fixtures and fittings
10% on cost
Computers
25% on cost
Motor vehicles
25% on cost

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.

ONE HOUSE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed 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.

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.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ONE HOUSE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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 profit and loss account 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.

ONE HOUSE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
70
65
ONE HOUSE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2025
472,545
737,948
1,210,493
Additions
40,312
33,854
74,166
Disposals
(152)
(116,483)
(116,635)
At 31 December 2025
512,705
655,319
1,168,024
Depreciation and impairment
At 1 January 2025
119,711
616,224
735,935
Depreciation charged in the year
19,099
45,092
64,191
Eliminated in respect of disposals
(97)
(116,483)
(116,580)
At 31 December 2025
138,713
544,833
683,546
Carrying amount
At 31 December 2025
373,992
110,486
484,478
At 31 December 2024
352,834
121,724
474,558
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
56,733
53,583
Other debtors
61,590
28,364
118,323
81,947
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
79,704
7,200
Trade creditors
69,923
103,159
Corporation tax
148,264
122,050
Other taxation and social security
251,868
211,447
Other creditors
45,153
23,715
594,912
467,571
ONE HOUSE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
80,559
8
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
53,750
45,096
10
Directors' transactions

Dividends totalling £378,286 (2024 - £163,606) were paid in the year in respect of shares held by the company's directors.

2025-12-31 2025-01-01 false false false 01 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity P Marshall G Marshall N M Brooks A J Brooks G Marshall P Marshall 2026-03-30 06204331 2025-01-01 2025-12-31 06204331 2025-12-31 06204331 2024-12-31 06204331 core:LandBuildings 2025-12-31 06204331 core:OtherPropertyPlantEquipment 2025-12-31 06204331 core:LandBuildings 2024-12-31 06204331 core:OtherPropertyPlantEquipment 2024-12-31 06204331 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 06204331 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 06204331 core:CurrentFinancialInstruments 2025-12-31 06204331 core:CurrentFinancialInstruments 2024-12-31 06204331 core:Non-currentFinancialInstruments 2025-12-31 06204331 core:Non-currentFinancialInstruments 2024-12-31 06204331 core:ShareCapital 2025-12-31 06204331 core:ShareCapital 2024-12-31 06204331 core:RetainedEarningsAccumulatedLosses 2025-12-31 06204331 core:RetainedEarningsAccumulatedLosses 2024-12-31 06204331 bus:Director1 2025-01-01 2025-12-31 06204331 bus:Director2 2025-01-01 2025-12-31 06204331 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06204331 core:LandBuildings core:LongLeaseholdAssets 2025-01-01 2025-12-31 06204331 core:PlantMachinery 2025-01-01 2025-12-31 06204331 core:FurnitureFittings 2025-01-01 2025-12-31 06204331 core:ComputerEquipment 2025-01-01 2025-12-31 06204331 core:MotorVehicles 2025-01-01 2025-12-31 06204331 2024-01-01 2024-12-31 06204331 core:LandBuildings 2024-12-31 06204331 core:OtherPropertyPlantEquipment 2024-12-31 06204331 2024-12-31 06204331 core:LandBuildings 2025-01-01 2025-12-31 06204331 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 06204331 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06204331 bus:FRS102 2025-01-01 2025-12-31 06204331 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 06204331 bus:Director3 2025-01-01 2025-12-31 06204331 bus:Director4 2025-01-01 2025-12-31 06204331 bus:Director5 2025-01-01 2025-12-31 06204331 bus:CompanySecretary1 2025-01-01 2025-12-31 06204331 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06204331 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP