REGISTERED NUMBER: 07722948 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

1TO1 GROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J L Floor

Ms H S Floor

REGISTERED OFFICE:

Unit 2B, Morelands Court

Hensting Lane

Fisher’s Pond

Winchester

Hampshire

SO50 7HH

REGISTERED NUMBER:

07722948 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

109,246

155,627

Tangible assets

5

18,817

25,633

128,063

181,260

CURRENT ASSETS

Debtors

6

228,115

201,689

Cash at bank

42,326

51,438

270,441

253,127

CREDITORS

Amounts falling due within one year

7

428,562

378,995

NET CURRENT LIABILITIES

(158,121

)

(125,868

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(30,058

)

55,392

CREDITORS

Amounts falling due after more than one year

8

(50,167

)

(103,723

)

PROVISIONS FOR LIABILITIES

(4,481

)

(901

)

NET LIABILITIES

(84,706

)

(49,232

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

(84,806

)

(49,332

)

SHAREHOLDERS' FUNDS

(84,706

)

(49,232

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1st May 2026 and were signed on its behalf by:

Ms H S Floor - Director

1.	STATUTORY INFORMATION

1to1 Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The directors, having reviewed future cashflow and working capital needs, believes the company will be able to continue to trade for the foreseeable future. The accounts have therefore been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 47 (2024 - 45 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st January 2025

and 31st December 2025

231,904

AMORTISATION

At 1st January 2025

76,277

Charge for year

46,381

At 31st December 2025

122,658

NET BOOK VALUE

At 31st December 2025

109,246

At 31st December 2024

155,627

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

and 31st December 2025

34,040

DEPRECIATION

At 1st January 2025

8,407

Charge for year

6,816

At 31st December 2025

15,223

NET BOOK VALUE

At 31st December 2025

18,817

At 31st December 2024

25,633

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

182,640

129,510

Other debtors

45,475

72,179

228,115

201,689

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

53,556

-

Trade creditors

40,244

48,811

Taxation and social security

128,308

79,988

Other creditors

206,454

250,196

428,562

378,995

Other creditors totalling £53,556 (2024: £nil) are guaranteed by way of a joint and several personal guarantee given by the directors.

Other creditors totalling £124,691 (2024: £90,138) relate to an invoice finance facility and are guaranteed by a fixed and floating charge over the assets of the business

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

50,167

103,723

Other creditors totalling £50,167 (2024: £103,723) are guaranteed by way of a joint and several personal guarantee given by the directors.

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

33,500

34,313

Between one and five years

30,708

64,208

64,208

98,521

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

25

Ordinary A shares

1

75

75

75

Ordinary B shares

1

25

25

100

100