REGISTERED NUMBER: 03577259 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Contact One Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D A Riley

D L Riley

SECRETARY:

REGISTERED OFFICE:

43B Princes Crescent

BARE

Morcambe

Lancashire

LA4 6BY

REGISTERED NUMBER:

03577259 (England and Wales)

ACCOUNTANTS:

Triton Accountancy Services Ltd

The Office

Moor Lane Farm

Downall Green Road

Ashton in Makerfield

WN4 0NA

FIXED ASSETS

Tangible assets

4

63,588

87,436

CURRENT ASSETS

Stocks

5

105,273

56,700

Debtors

6

1,657,381

961,349

Cash at bank and in hand

309,205

795,790

2,071,859

1,813,839

CREDITORS

Amounts falling due within one year

7

1,013,353

995,107

NET CURRENT ASSETS

1,058,506

818,732

TOTAL ASSETS LESS CURRENT LIABILITIES

1,122,094

906,168

CREDITORS

Amounts falling due after more than one year

8

(16,130

)

(20,969

)

PROVISIONS FOR LIABILITIES

9

(13,008

)

(20,134

)

NET ASSETS

1,092,956

865,065

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

1,092,953

865,062

1,092,956

865,065

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2026 and were signed on its behalf by:

D A Riley - Director

1.	STATUTORY INFORMATION

Contact One Limited 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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

35,267

2,933

164,494

34,320

237,014

DEPRECIATION

At 1 January 2025

31,784

2,460

83,960

31,374

149,578

Charge for year

697

71

20,134

2,946

23,848

At 31 December 2025

32,481

2,531

104,094

34,320

173,426

NET BOOK VALUE

At 31 December 2025

2,786

402

60,400

-

63,588

At 31 December 2024

3,483

473

80,534

2,946

87,436

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

and 31 December 2025

77,766

DEPRECIATION

At 1 January 2025

46,539

Charge for year

7,807

At 31 December 2025

54,346

NET BOOK VALUE

At 31 December 2025

23,420

At 31 December 2024

31,227

5.

STOCKS

31.12.25

31.12.24

£

£

Work-in-progress

105,273

56,700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,330,614

833,576

Amounts owed by group undertakings

25,671

21,685

Amounts owed by associates

277,575

22,509

Other debtors

23,521

83,579

1,657,381

961,349

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

765

-

Hire purchase contracts

4,839

4,339

Trade creditors

506,439

471,440

Taxation and social security

491,268

501,367

Other creditors

10,042

17,961

1,013,353

995,107

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

16,130

20,969

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

13,008

20,134

Deferred

tax

£

Balance at 1 January 2025

20,134

Provided during year

(7,126

)

Balance at 31 December 2025

13,008