Silverfin false false 28/02/2026 01/03/2025 28/02/2026 C J Dower 18/06/2025 02/06/2005 P E Dower 18/06/2025 05/03/2013 D A Jones 18/06/2025 06/06/2005 D W Norsworthy 06/06/2005 S P O'Shea 03/09/2008 J C Shanahan 03/10/2023 23 April 2026 The principal activity of the Company during the financial year was that of facilities management. 05469591 2026-02-28 05469591 bus:Director1 2026-02-28 05469591 bus:Director2 2026-02-28 05469591 bus:Director3 2026-02-28 05469591 bus:Director4 2026-02-28 05469591 bus:Director5 2026-02-28 05469591 bus:Director6 2026-02-28 05469591 2025-02-28 05469591 core:CurrentFinancialInstruments 2026-02-28 05469591 core:CurrentFinancialInstruments 2025-02-28 05469591 core:ShareCapital 2026-02-28 05469591 core:ShareCapital 2025-02-28 05469591 core:CapitalRedemptionReserve 2026-02-28 05469591 core:CapitalRedemptionReserve 2025-02-28 05469591 core:RetainedEarningsAccumulatedLosses 2026-02-28 05469591 core:RetainedEarningsAccumulatedLosses 2025-02-28 05469591 core:ComputerSoftware 2025-02-28 05469591 core:ComputerSoftware 2026-02-28 05469591 core:OfficeEquipment 2025-02-28 05469591 core:OfficeEquipment 2026-02-28 05469591 bus:OrdinaryShareClass1 2026-02-28 05469591 bus:OrdinaryShareClass2 2026-02-28 05469591 bus:OrdinaryShareClass3 2026-02-28 05469591 bus:OrdinaryShareClass4 2026-02-28 05469591 core:WithinOneYear 2026-02-28 05469591 core:WithinOneYear 2025-02-28 05469591 core:BetweenOneFiveYears 2026-02-28 05469591 core:BetweenOneFiveYears 2025-02-28 05469591 2025-03-01 2026-02-28 05469591 bus:FilletedAccounts 2025-03-01 2026-02-28 05469591 bus:SmallEntities 2025-03-01 2026-02-28 05469591 bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 05469591 bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05469591 bus:Director1 2025-03-01 2026-02-28 05469591 bus:Director2 2025-03-01 2026-02-28 05469591 bus:Director3 2025-03-01 2026-02-28 05469591 bus:Director4 2025-03-01 2026-02-28 05469591 bus:Director5 2025-03-01 2026-02-28 05469591 bus:Director6 2025-03-01 2026-02-28 05469591 core:ComputerSoftware core:TopRangeValue 2025-03-01 2026-02-28 05469591 core:OfficeEquipment 2025-03-01 2026-02-28 05469591 2024-03-01 2025-02-28 05469591 core:ComputerSoftware 2025-03-01 2026-02-28 05469591 bus:OrdinaryShareClass1 2025-03-01 2026-02-28 05469591 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 05469591 bus:OrdinaryShareClass2 2025-03-01 2026-02-28 05469591 bus:OrdinaryShareClass2 2024-03-01 2025-02-28 05469591 bus:OrdinaryShareClass3 2025-03-01 2026-02-28 05469591 bus:OrdinaryShareClass3 2024-03-01 2025-02-28 05469591 bus:OrdinaryShareClass4 2025-03-01 2026-02-28 05469591 bus:OrdinaryShareClass4 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure xbrli:shares

Company No: 05469591 (England and Wales)

# ONE FACILITY LIMITED

### Unaudited Financial Statements
For the financial year ended 28 February 2026
Pages for filing with the registrar

ONE FACILITY LIMITED

## Unaudited Financial Statements

For the financial year ended 28 February 2026

Contents

ONE FACILITY LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 28 February 2026
ONE FACILITY LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 28 February 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 2,432 |  | 3,802
Tangible assets | 4 | 8,342 |  | 9,170
|  | 10,774 |  | 12,972
Current assets |  |  |  |
Debtors | 5 | 440,581 |  | 541,575
Cash at bank and in hand |  | 1,149,559 |  | 837,310
|  | 1,590,140 |  | 1,378,885
Creditors: amounts falling due within one year | 6 | ( 752,627) |  | ( 691,680)
Net current assets |  | 837,513 |  | 687,205
Total assets less current liabilities |  | 848,287 |  | 700,177
Net assets |  | 848,287 |  | 700,177
Capital and reserves |  |  |  |
Called-up share capital | 7 | 13,332 |  | 13,332
Capital redemption reserve |  | 86,668 |  | 86,668
Profit and loss account |  | 748,287 |  | 600,177
Total shareholders' funds |  | 848,287 |  | 700,177

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of One Facility Limited (registered number: 05469591) were approved and authorised for issue by the Board of Directors on 23 April 2026. They were signed on its behalf by:

S P O'Shea Director |

ONE FACILITY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2026
ONE FACILITY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

One Facility Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite L, Astonbury Business Park, Stevenage, SG2 7EG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### 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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software | 4 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Office equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 44 |  | 41

#### 3. Intangible assets

| Computer software |  | Total
| £ |  | £
Cost |  |  |
At 01 March 2025 | 6,850 |  | 6,850
At 28 February 2026 | 6,850 |  | 6,850
Accumulated amortisation |  |  |
At 01 March 2025 | 3,048 |  | 3,048
Charge for the financial year | 1,370 |  | 1,370
At 28 February 2026 | 4,418 |  | 4,418
Net book value |  |  |
At 28 February 2026 | 2,432 |  | 2,432
At 28 February 2025 | 3,802 |  | 3,802

#### 4. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 March 2025 | 26,445 |  | 26,445
Additions | 1,850 |  | 1,850
At 28 February 2026 | 28,295 |  | 28,295
Accumulated depreciation |  |  |
At 01 March 2025 | 17,275 |  | 17,275
Charge for the financial year | 2,678 |  | 2,678
At 28 February 2026 | 19,953 |  | 19,953
Net book value |  |  |
At 28 February 2026 | 8,342 |  | 8,342
At 28 February 2025 | 9,170 |  | 9,170

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 369,195 |  | 411,828
Prepayments and accrued income | 69,379 |  | 129,584
Deferred tax asset | 2,007 |  | 163
| 440,581 |  | 541,575

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 164,501 |  | 135,774
Accruals and deferred income | 328,584 |  | 348,295
Taxation and social security | 243,595 |  | 192,158
Other creditors | 15,947 |  | 15,453
| 752,627 |  | 691,680

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,047 Ordinary A shares of £ 1.00 each | 1,047 |  | 1,047
1,143 Ordinary B shares of £ 1.00 each | 1,143 |  | 1,143
1,142 Ordinary C shares of £ 1.00 each | 1,142 |  | 1,142
10,000 Ordinary D shares of £ 1.00 each | 10,000 |  | 10,000
| 13,332 |  | 13,332

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 |  | 2025
| £ |  | £
within one year | 35,985 |  | 27,764
between one and five years | 78,326 |  | 11,250
Total future minimum lease payments under non-cancellable operating leases | 114,311 |  | 39,014

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2026 |  | 2025
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 13,329 |  | 11,726