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Registration number: 11156887

One Fibre Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 January 2026

One Fibre Ltd

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 11

One Fibre Ltd

Company Information

Director | Mr Jonathan Peace

Registered office | The Old Dairy Ashton Hill Farm Weston Road Failand Bristol Avon United Kingdom BS8 3UZ

Accountants | R S Porter & Co Limited The Old Dairy Ashton Hill Farm Weston Road, Failand Bristol BS8 3US

One Fibre Ltd

Director's Report for the Year Ended 31 January 2026

The director presents his report and the financial statements for the year ended 31 January 2026.

Director of the company

The director who held office during the year was as follows:

Mr Jonathan Peace

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved and authorised by the director on 9 April 2026

......................................... Mr Jonathan Peace Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
One Fibre Ltd
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of One Fibre Ltd for the year ended 31 January 2026 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of One Fibre Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of One Fibre Ltd and state those matters that we have agreed to state to the Board of Directors of One Fibre Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than One Fibre Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that One Fibre Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of One Fibre Ltd. You consider that One Fibre Ltd 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 accounts of One Fibre Ltd. 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 accounts.

......................................
R S Porter & Co Limited
The Old Dairy
Ashton Hill Farm
Weston Road, Failand
Bristol
BS8 3US

9 April 2026

One Fibre Ltd

Profit and Loss Account for the Year Ended 31 January 2026

| Note | 2026 £ | 2025 £
Turnover | 3 | 1,289,747 | 919,296
Cost of sales |  | (887,307) | (484,060)
Gross profit |  | 402,440 | 435,236
Administrative expenses |  | (394,979) | (326,459)
Operating profit |  | 7,461 | 108,777
Profit before tax |  | 7,461 | 108,777
Tax on profit | 6 | (1,418) | (23,381)
Profit for the financial year |  | 6,043 | 85,396

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

One Fibre Ltd

Statement of Comprehensive Income for the Year Ended 31 January 2026

| 2026 £ | 2025 £
Profit for the year | 6,043 | 85,396
Total comprehensive income for the year | 6,043 | 85,396

One Fibre Ltd

(Registration number: 11156887)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Current assets |  |  |
Debtors | 7 | 96,688 | 73,729
Cash at bank and in hand |  | 205,196 | 222,305
|  | 301,884 | 296,034
Creditors: Amounts falling due within one year | 9 | (150,935) | (151,128)
Net assets |  | 150,949 | 144,906
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 150,849 | 144,806
Shareholders' funds |  | 150,949 | 144,906

For the financial year ending 31 January 2026 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 9 April 2026

......................................... Mr Jonathan Peace Director

One Fibre Ltd

Statement of Changes in Equity for the Year Ended 31 January 2026

| Share capital £ | Retained earnings £ | Total £
At 1 February 2025 | 100 | 144,806 | 144,906
Profit for the year | - | 6,043 | 6,043
At 31 January 2026 | 100 | 150,849 | 150,949

| Share capital £ | Retained earnings £ | Total £
At 1 February 2024 | 100 | 59,410 | 59,510
Profit for the year | - | 85,396 | 85,396
At 31 January 2025 | 100 | 144,806 | 144,906

One Fibre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old Dairy
Ashton Hill Farm Weston Road
Failand
Bristol
Avon
BS8 3UZ
United Kingdom

These financial statements were authorised for issue by the director on 9 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

One Fibre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Turnover

The analysis of the company's turnover for the year from continuing operations is as follows:

| 2026 £ | 2025 £
Sale of goods | 1,289,747 | 919,295
Interest received | - | 1
| 1,289,747 | 919,296

One Fibre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Staff costs

The aggregate payroll costs (including director's remuneration) were as follows:

| 2026 £ | 2025 £
Wages and salaries | 312,887 | 223,869
Pension costs, defined contribution scheme | 31,916 | 15,473
Other employee expense | 10,165 | 8,482
| 354,968 | 247,824

The average number of persons employed by the company (including the director) during the year, analysed by category was as follows:

| 2026 No. | 2025 No.
Other departments | - | 6
| - | 6

5 | Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Contributions paid to money purchase schemes | 12,000 | 5,000

6 | Taxation

Tax charged/(credited) in the profit and loss account

| 2026 £ | 2025 £
Current taxation |  |
UK corporation tax | 1,418 | 23,381

7 | debtors

Current | 2026 £ | 2025 £
Trade debtors | 96,688 | 73,729
| 96,688 | 73,729

One Fibre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8 | Cash and cash equivalents

| 2026 £ | 2025 £
Cash at bank | 205,196 | 222,305

9 | Creditors

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Trade creditors |  | 104,362 | 36,558
Amounts due to related parties |  | 25,483 | 47,690
Social security and other taxes |  | 19,672 | 43,498
Income tax liability | 6 | 1,418 | 23,382
|  | 150,935 | 151,128

10 | Pension and other schemes

Defined contribution pension scheme

The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £31,916 (2025 - £15,473).

11 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
of £1 each | 100 | 100 | 100 | 100