Company No: 12998492 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	oneservice AG
	Matthias Raquet

REGISTERED OFFICE	The Stiltz Building
	6 Ledson Road
	Wythenshawe
	M23 9GP
	United Kingdom

COMPANY NUMBER

12998492 (England and Wales)

CHARTERED ACCOUNTANTS	Tuerner & Co Limited
	Bridge House
	Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	4,709		6,213
		4,709		6,213
Current assets
Stocks		28,994		7,737
Debtors
- due within one year	4	282,395		91,057
- due after more than one year	4	14,743		14,742
Cash at bank and in hand		27,755		36,618
		353,887		150,154
Creditors: amounts falling due within one year	5	( 509,991)		( 388,768)
Net current liabilities		(156,104)		(238,614)
Total assets less current liabilities		(151,395)		(232,401)
Net liabilities		( 151,395)		( 232,401)
Capital and reserves
Called-up share capital	7	1		1
Profit and loss account		( 151,396 )		( 232,402 )
Total shareholder's deficit		( 151,395)		( 232,401)

For the financial 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 member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Oneservice UK & Ireland Ltd (registered number: 12998492) were approved and authorised for issue by the Board of Directors on 20 August 2026. They were signed on its behalf by:

Matthias Raquet Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Oneservice UK & Ireland Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is The Stiltz Building, 6 Ledson Road, Wythenshawe, M23 9GP, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The accounts have been prepared under the going concern concept due to the fact that the company has the continued support of the group. The director has been given assurance that this support will continue for at least 12 months from the signing of the balance sheet.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise.

Turnover

Turnover, which is net of value added tax, represents the value of monies earned and due in the year, for maintenance and repair of medical devices.

Revenue from the rendering of services is recognised monthly or quarterly in accordance with the service agreements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery etc.

3 - 5 years straight line

Leases

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the Moving Average Cost method. Provision is made for obsolete, slow-moving or defective items where appropriate.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	8		8

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	13,349		13,349
Additions	1,571		1,571
Disposals	( 707)		( 707)
At 31 December 2025	14,213		14,213
Accumulated depreciation
At 01 January 2025	7,136		7,136
Charge for the financial year	3,074		3,074
Disposals	( 706)		( 706)
At 31 December 2025	9,504		9,504
Net book value
At 31 December 2025	4,709		4,709
At 31 December 2024	6,213		6,213

4. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	76,684		59,632
Amounts owed by group undertakings	132,098		8,186
Deferred tax asset	50,210		0
Other debtors	23,403		23,239
	282,395		91,057
Debtors: amounts falling due after more than one year
Other debtors	14,743		14,742

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	20,811		14,728
Amounts owed to group undertakings	442,953		325,047
Other taxation and social security	29,444		25,221
Other creditors	16,783		23,772
	509,991		388,768

6. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	0		0
Credited to the Profit and Loss Account	50,210		0
At the end of financial year	50,210		0

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

8. Financial commitments

Commitments

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

	2025		2024
	£		£
Within one year	38,467		24,570
Between one and five years	17,681		26,618
	56,148		51,188

9. Parent Company

The parent company of the smallest group into which the accounts of Oneservice UK & Ireland Limited are consolidated is oneservice AG. Their registered office address from which publicly available accounts can be obtained is:

Firststrasse 8,
8835 Feusisberg,
Switzerland

The ultimate parent company is oneservice AG, a company incorporated in Switzerland.