The One Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05060925

THE ONE GROUP LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2025

THE ONE GROUP LIMITED

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	39,987	74,276
Investments	6	108	108
		--------	--------
		40,095	74,384

Current assets

Debtors	7	1,045,319	1,445,807
Cash at bank and in hand		299,628	266,612
		------------	------------
		1,344,947	1,712,419

Creditors: amounts falling due within one year	8	1,229,997		1,387,993
		------------		------------
Net current assets			114,950	324,426
			---------	---------
Total assets less current liabilities			155,045	398,810

Creditors: amounts falling due after more than one year	9	–	110,782
		---------	---------
Net assets		155,045	288,028
		---------	---------

Capital and reserves

Called up share capital	25	25
Share premium account	41,194	41,194
Profit and loss account	113,826	246,809
	---------	---------
Shareholders funds	155,045	288,028
	---------	---------

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 income statement has not been delivered.

For the year ending 31 December 2025 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

THE ONE GROUP LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 7 July 2026 , and are signed on behalf of the board by:

T Drane

Director

Company registration number: 05060925

THE ONE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 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 5 Axon Business Park, Commerce Road, Lynch Wood, Peterborough, Cambridgeshire, PE2 6LR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The entity has taken advantage of the exemption from preparing consolidated financial statements contained in Section 402 of the Companies Act 2006 on the basis that its subsidiaries are excluded from consolidation on the grounds that their inclusion is not material for the purpose of giving a true and fair view.

Judgements and key sources of estimation uncertainty

The directors make estimates and assumptions about the future. These estimates and assumptions impact recognised assets and liabilities, as well as revenue and expenses and other disclosures. These estimates are based on historical experience and on various assumptions considered reasonable under the prevailing conditions. The actual outcome may diverge from these estimates if other assumptions are made, or other conditions arise. The estimates and assumptions that may have a significant effect on the carrying amounts of assets and liabilities within financial year include: 1) Depreciation - the annual depreciation charge for each class of tangible fixed asset is based on an estimate of the useful economic life of the respective assets. This is reviewed periodically by the directors to ensure that they reflect both the external and internal factors.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity 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 material 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and 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:

Leasehold Property	-	10% Straight line
Equipment	-	15-20% Straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 118 (2024: 135 ).

5. Tangible assets

	Land and buildings	Equipment	Total
	£	£	£
Cost
At 1 January 2025	153,991	374,200	528,191
Additions	–	1,231	1,231
Disposals	–	( 122,404)	( 122,404)
	---------	---------	---------
At 31 December 2025	153,991	253,027	407,018
	---------	---------	---------
Depreciation
At 1 January 2025	119,740	334,175	453,915
Charge for the year	15,399	20,121	35,520
Disposals	–	( 122,404)	( 122,404)
	---------	---------	---------
At 31 December 2025	135,139	231,892	367,031
	---------	---------	---------
Carrying amount
At 31 December 2025	18,852	21,135	39,987
	---------	---------	---------
At 31 December 2024	34,251	40,025	74,276
	---------	---------	---------

6. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 January 2025 and 31 December 2025	108	51,755	51,863
	----	--------	--------
Impairment
At 1 January 2025 and 31 December 2025	–	51,755	51,755
	----	--------	--------

Carrying amount
At 31 December 2025	108	–	108
	----	--------	--------
At 31 December 2024	108	–	108
	----	--------	--------

The company is a member of Lithium Productions LLP. The directors have valued the investment at £nil at the balance sheet date (2024 - £nil) based on the net assets of the partnership.

7. Debtors

	2025	2024
	£	£
Trade debtors	819,689	999,063
Other debtors	225,630	446,744
	------------	------------
	1,045,319	1,445,807
	------------	------------

Trade debtors are subject to an invoice financing arrangement. Details of security are provided in the creditors note .

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	110,783	309,226
Trade creditors	82,226	29,768
Social security and other taxes	655,544	429,355
Other creditors	381,444	619,644
	------------	------------
	1,229,997	1,387,993
	------------	------------

Bank loans and overdrafts are secured on the assets within the company.

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	110,782
	----	---------

Bank loans and overdrafts are secured on the assets within the company.

10. Operating leases

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

	2025	2024
	£	£
Not later than 1 year	200,354	244,966
Later than 1 year and not later than 5 years	156,576	369,624
	---------	---------
	356,930	614,590
	---------	---------

11. Directors' advances, credits and guarantees

At the beginning of the year one of the directors owed the company £ 100,318 During the year the director withdrew funds totalling £ 68,601 and repaid £ 98,600 . At the end of the year the director owed £ 71,435 to the company. Interest of £1,116 has been charged and the loan is repayable on demand.

12. Related party transactions

During the year the company purchased services totalling £467,839 from a company under common control (2024 - £196,361), included within trade creditors at the year end is £3,131 in respect of this (2024 - £1,800).