o1 constructive.com (holding) limited
Filleted Accounts
31 January 2026
Registered number
10719057

o1 constructive.com (holding) limited
Registered number: | 10719057
Balance Sheet
as at 31 January 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Investments | 3 |  |  | 276,072 |  |  | 333,828
Current assets
Debtors | 4 |  | 184,338 |  |  | 96,661
Cash at bank and in hand |  |  | 1,436,845 |  |  | 1,504,618
|  |  | 1,621,183 |  |  | 1,601,279
Creditors: amounts falling due within one year | 5 |  | (4,575) |  |  | (4,173)
Net current assets |  |  |  | 1,616,608 |  |  | 1,597,106
Net assets |  |  |  | 1,892,680 |  |  | 1,930,934
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Capital redemption reserve |  |  |  | 317,741 |  |  | 317,741
Profit and loss account |  |  |  | 1,574,839 |  |  | 1,613,093
Shareholder's funds |  |  |  | 1,892,680 |  |  | 1,930,934
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
G Teale
Director
Approved by the board on 26 March 2026

o1 constructive.com (holding) limited
Notes to the Accounts
for the year ended 31 January 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at fair value. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Investments
Investments in
subsidiary
undertakings
£
| Cost
| At 1 February 2025 | 333,828
| Revaluation | (57,756)
| At 31 January 2026 | 276,072
4 | Debtors | 2026 |  | 2025
£ | £
| Other debtors | 184,338 |  | 96,661
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Corporation tax | 4,575 |  | 4,173
6 | Other information
| o1 constructive.com (holding) limited is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 2, Queens Mill
| Mills Street East
| Dewsbury
| WF12 9AQ

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