One By One Care Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13752278

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,128		4,257
Tangible Assets	5		35,898		13,486

			38,026		17,743
CURRENT ASSETS
Debtors	6	37,468		27,384
Cash at bank and in hand		25,587		15,452

		63,055		42,836
Creditors: Amounts Falling Due Within One Year	7	(80,301 )		(43,831 )

NET CURRENT ASSETS (LIABILITIES)			(17,246 )		(995 )

TOTAL ASSETS LESS CURRENT LIABILITIES			20,780		16,748

Creditors: Amounts Falling Due After More Than One Year	8		(88,554 )		(96,079 )

NET LIABILITIES			(67,774 )		(79,331 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(67,874 )		(79,431 )

SHAREHOLDERS' FUNDS			(67,774)		(79,331)

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One By One Care Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Heidi Nursey

Director

24 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

One By One Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13752278 . The registered office is 73 Bolton Road, Chorley, PR7 3AU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets relate to a franchise with Visiting Angels. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	15% Reducing Balance
Fixtures & Fittings	20% Straight Line
Computer Equipment	33% Straight Line

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 35 (2024: 26)

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One By One Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Intangible Assets

	Intellectual Property
	£
Cost
As at 1 December 2024	10,644

As at 30 November 2025	10,644

Amortisation
As at 1 December 2024	6,387
Provided during the period	2,129

As at 30 November 2025	8,516

Net Book Value
As at 30 November 2025	2,128

As at 1 December 2024	4,257

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	12,084	9,586	8,967	30,637
Additions	29,600	-	754	30,354

As at 30 November 2025	41,684	9,586	9,721	60,991

Depreciation
As at 1 December 2024	4,663	4,756	7,732	17,151
Provided during the period	5,554	1,255	1,133	7,942

As at 30 November 2025	10,217	6,011	8,865	25,093

Net Book Value
As at 30 November 2025	31,467	3,575	856	35,898

As at 1 December 2024	7,421	4,830	1,235	13,486

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	37,468	27,384

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One By One Care Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,818	1,818
Other taxes and social security	16,245	7,405
Other creditors	454	1,217
Customer Deposits	20,301	12,012
Accruals and deferred income	33,407	16,703
Directors' loan accounts	8,076	4,676

	80,301	43,831

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,282	5,628
Directors' loan account	85,272	90,451

	88,554	96,079

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,818	1,818
Later than one year and not later than five years	3,282	5,628

	5,100	7,446

	5,100	7,446

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Ultimate Controlling Party

The company's ultimate controlling party is Heidi Nursey by virtue of her ownership of 94% of the issued share capital in the company.

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