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ONIST LTD

Registered Number
13043894
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

ONIST LTD
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | Jonathan James Gaffney
| Margaret Anne Gaffney
| Martin James Gaffney

Registered Address | 42 Lytton Road
| Barnet
| EN5 5BY

Registered Number | 13043894 (England and Wales)

ONIST LTD
Statement of Financial Position
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 4 |  |  | - |  |  |  | 200,308
|  |  |  | - |  |  |  | 200,308
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 224,804 |  |  |  | 1,444 |  |
|  | 224,804 |  |  |  | 1,444 |  |
Creditors amounts falling due within one year | 5 | (213,692) |  |  |  | (211,568) |  |
Net current assets (liabilities) |  |  |  | 11,112 |  |  |  | (210,124)
Total assets less current liabilities |  |  |  | 11,112 |  |  |  | (9,816)
Provisions for liabilities | 6 |  |  | - |  |  |  | (2,276)
Net assets |  |  |  | 11,112 |  |  |  | (12,092)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Revaluation reserve |  |  |  | - |  |  |  | 20,321
Profit and loss account |  |  |  | 10,112 |  |  |  | (33,413)
Shareholders' funds |  |  |  | 11,112 |  |  |  | (12,092)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 April 2026, and are signed on its behalf by:
Martin James Gaffney Director Registered Company No. 13043894

ONIST LTD
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| 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.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 December 24 | 200,308 |  | 200,308
| Additions | 95,345 |  | 95,345
| Disposals | (295,653) |  | (295,653)
| Net book value
| At 30 November 25 | - |  | -
| At 30 November 24 | 200,308 |  | 200,308

| Notes
--- | ---
| 1Other investments other than loans

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 429 |  | -
| Other creditors | 212,500 |  | 210,500
| Accrued liabilities and deferred income | 763 |  | 1,068
| Total | 213,692 |  | 211,568

6. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | - |  | 2,276
| Total | - |  | 2,276

7. | Related party transactions
--- | ---
| As at the balance sheet date, included in creditors due within one year is £212,500 (2024: £210,500), due and payable to the directors. The amount is interest free and repayable on demand.