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Company registration number: 07588537
1 Stop Lettings (Aber) Limited
Unaudited filleted financial statements
31 October 2025
1 Stop Lettings (Aber) Limited
Contents
Directors and other information
Accountants report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
1 Stop Lettings (Aber) Limited
Directors and other information

| Director | Ms Eirian Rogers
| Company number | 07588537
| Registered office | 22 Terrace Road
|  | Aberystwyth
|  | SY23 1NP
| Business address | 22 Terrace Road
|  | Aberystwyth
|  | SY23 1NP
| Accountants | Davies Lewis Baker
|  | 31 Bridge Street
|  | Aberystwyth
|  | Ceredigion
|  | SY23 1QB

1 Stop Lettings (Aber) Limited
Report to the director on the preparation of the
unaudited statutory financial statements of 1 Stop Lettings (Aber) Limited
Year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 1 Stop Lettings (Aber) Limited for the year ended 31 October 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.
This report is made solely to the director of 1 Stop Lettings (Aber) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of 1 Stop Lettings (Aber) Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 1 Stop Lettings (Aber) Limited and its director as a body for our work or for this report.
It is your duty to ensure that 1 Stop Lettings (Aber) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of 1 Stop Lettings (Aber) Limited. You consider that 1 Stop Lettings (Aber) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of 1 Stop Lettings (Aber) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Davies Lewis Baker
31 Bridge Street
Aberystwyth
Ceredigion
SY23 1QB
19 May 2026
1 Stop Lettings (Aber) Limited
Statement of financial position
31 October 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 2,624 |  |  |  | 3,280 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 2,624 |  |  |  | 3,280
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 6 | 4,024 |  |  |  | 2,797 |  |
Cash at bank and in hand |  |  | 10,874 |  |  |  | 23,169 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 14,898 |  |  |  | 25,966 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 34,051) |  |  |  | ( 38,276) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 19,153) |  |  |  | ( 12,310)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 16,529) |  |  |  | ( 9,030)
Provisions for liabilities |  |  |  |  | ( 46) |  |  |  | ( 71)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 16,575) |  |  |  | ( 9,101)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | ( 16,576) |  |  |  | ( 9,102)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 16,575) |  |  |  | ( 9,101)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 19 May 2026 , and are signed on behalf of the board by:
Ms Eirian Rogers
Director
Company registration number: 07588537
1 Stop Lettings (Aber) Limited
Statement of changes in equity
Year ended 31 October 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 November 2023 |  | 1 |  | ( 18,759) | ( 18,758) |  |  |  |  |
(Loss)/profit for the year |  |  |  | 9,657 | 9,657 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 9,657 | 9,657 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 October 2024 and 1 November 2024 |  | 1 |  | ( 9,102) | ( 9,101) |  |  |  |  |
(Loss)/profit for the year |  |  |  | ( 7,474) | ( 7,474) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 7,474) | ( 7,474) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 31 October 2025 |  | 1 |  | ( 16,576) | ( 16,575) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

1 Stop Lettings (Aber) Limited
Notes to the financial statements
Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Stop Lettings (Aber) Limited, 22 Terrace Road, Aberystwyth, SY23 1NP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Changes in accounting policies
The company has changed the way it treats recoverable disbursement receipts. The company now offsets such receipts with corresponding payments from customers. Any irrecoverable disbursements remain as an expense within the profit and loss account.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20 % | reducing balance
| Motor vehicles | - | 20 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 7 ).
5. Tangible assets

|  | Plant and machinery | Motor vehicles | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 November 2024 and 31 October 2025 | 11,438 | 11,663 | 23,101 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 November 2024 | 10,604 | 9,217 | 19,821 |  |  |  |
| Charge for the year | 167 | 489 | 656 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 October 2025 | 10,771 | 9,706 | 20,477 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 October 2025 | 667 | 1,957 | 2,624 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 October 2024 | 834 | 2,446 | 3,280 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 180 | -
| Other debtors |  | 3,844 | 2,797
|  |  | _______ | _______
|  |  | 4,024 | 2,797
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 516 | 1,844
| Social security and other taxes |  | 10,734 | 7,612
| Other creditors |  | 22,801 | 28,820
|  |  | _______ | _______
|  |  | 34,051 | 38,276
|  |  | _______ | _______

8. Controlling party
The company is controlled by the director, Ms E. Rogers.