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Company Registration No. 12770029 (England and Wales)
One Home Minimart Ltd Unaudited accounts for the year ended 30 September 2025
One Home Minimart Ltd Unaudited accounts Contents
Page
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One Home Minimart Ltd Company Information for the year ended 30 September 2025
Directors
Gar Lun Ng Yi Song
Company Number
12770029 (England and Wales)
Registered Office
Block 9 Circle Square Noble Way Manchester M1 7FA England
Accountants
'Evolve Accounting and Tax Solutions Ltd' Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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One Home Minimart Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,111 
49,809 
Current assets
Inventories
130,000 
120,088 
Debtors
65,388 
26,232 
Cash at bank and in hand
77,985 
127,276 
273,373 
273,596 
Creditors: amounts falling due within one year
(263,497)
(261,635)
Net current assets
9,876 
11,961 
Net assets
47,987 
61,770 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
47,887 
61,670 
Shareholders' funds
47,987 
61,770 
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by
Yi Song Director Company Registration No. 12770029
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One Home Minimart Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
One Home Minimart Ltd is a private company, limited by shares, registered in England and Wales, registration number 12770029. The registered office is Block 9 Circle Square, Noble Way, Manchester, M1 7FA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance method
Fixtures & fittings
25% Reducing balance method
Computer equipment
25% Straight line method
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been taken or delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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One Home Minimart Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
6,957 
130,401 
10,611 
147,969 
Additions
- 
- 
1,198 
1,198 
At 30 September 2025
6,957 
130,401 
11,809 
149,167 
Depreciation
At 1 October 2024
3,317 
85,047 
9,796 
98,160 
Charge for the year
910 
11,339 
647 
12,896 
At 30 September 2025
4,227 
96,386 
10,443 
111,056 
Net book value
At 30 September 2025
2,730 
34,015 
1,366 
38,111 
At 30 September 2024
3,640 
45,354 
815 
49,809 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,900 
3,224 
Other debtors
62,488 
23,008 
65,388 
26,232 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
39,971 
- 
VAT
1,212 
1,594 
Trade creditors
45,549 
43,045 
Taxes and social security
5,369 
4,782 
Other creditors
136,945 
153,893 
Loans from directors
26,821 
51,821 
Accruals
7,630 
6,500 
263,497 
261,635 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 14 (2024: 14).
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