REGISTERED NUMBER: 10510924 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

One & More Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Germond

REGISTERED OFFICE:

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

REGISTERED NUMBER:

10510924 (England and Wales)

ACCOUNTANTS:

Field & Co LLP

213 London Road

Hadleigh

Benfleet

Essex

SS7 2RD

FIXED ASSETS

Tangible assets

4

2,721

3,153

CURRENT ASSETS

Debtors

5

186

4,987

Cash at bank

23,942

12,461

24,128

17,448

CREDITORS

Amounts falling due within one year

6

10,817

4,620

NET CURRENT ASSETS

13,311

12,828

TOTAL ASSETS LESS CURRENT LIABILITIES

16,032

15,981

CREDITORS

Amounts falling due after more than one year

7

-

(1,200

)

PROVISIONS FOR LIABILITIES

9

(517

)

(599

)

NET ASSETS

15,515

14,182

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

15,514

14,181

SHAREHOLDERS' FUNDS

15,515

14,182

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2nd September 2026 and were signed by:

Mr D Germond - Director

1.	STATUTORY INFORMATION

One & More Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on cost

Computer equipment

-

15% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st January 2025

1,418

8,685

10,103

Additions

-

667

667

Disposals

-

(630

)

(630

)

At 31st December 2025

1,418

8,722

10,140

DEPRECIATION

At 1st January 2025

1,418

5,532

6,950

Charge for year

-

1,036

1,036

Eliminated on disposal

-

(567

)

(567

)

At 31st December 2025

1,418

6,001

7,419

NET BOOK VALUE

At 31st December 2025

-

2,721

2,721

At 31st December 2024

-

3,153

3,153

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

-

4,800

Other debtors

186

187

186

4,987

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts (see note 8)

1,200

2,400

Trade creditors

1

-

Taxation and social security

8,100

1,054

Other creditors

1,516

1,166

10,817

4,620

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans (see note 8)

-

1,200

8.

LOANS

An analysis of the maturity of loans is given below:

31/12/25

31/12/24

£

£

Amounts falling due within one year or on demand:

Bank loans

1,200

2,400

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

1,200

9.	PROVISIONS FOR LIABILITIES

31/12/25

31/12/24

£

£

Deferred tax

517

599

Deferred

tax

£

Balance at 1st January 2025

599

Provided during year

(82

)

Balance at 31st December 2025

517

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

1

Ordinary Share

£1

1

1

11.

RESERVES

Retained

earnings

£

At 1st January 2025

14,181

Profit for the year

34,180

Dividends

(32,847

)

At 31st December 2025

15,514

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D Germond.