REGISTERED NUMBER: 05405867 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Oneplanet Adventure Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Owen

J E Gaffney

SECRETARY:

I Owen

REGISTERED OFFICE:

3 Grove Road

Wrexham

LL11 1DY

REGISTERED NUMBER:

05405867 (England and Wales)

ACCOUNTANTS:

Guy Walmsley Limited

3 Grove Road

Wrexham

LL11 1DY

FIXED ASSETS

Tangible assets

4

1,062,685

1,061,889

CURRENT ASSETS

Stocks

5

360,897

302,149

Debtors

6

62,432

10,166

Cash at bank and in hand

15,269

88,916

438,598

401,231

CREDITORS

Amounts falling due within one year

7

536,340

502,958

NET CURRENT LIABILITIES

(97,742

)

(101,727

)

TOTAL ASSETS LESS CURRENT LIABILITIES

964,943

960,162

CREDITORS

Amounts falling due after more than one year

8

(457,208

)

(523,131

)

PROVISIONS FOR LIABILITIES

(17,514

)

(17,315

)

NET ASSETS

490,221

419,716

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

490,121

419,616

SHAREHOLDERS' FUNDS

490,221

419,716

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 15 October 2026 and were signed on its behalf by:

I Owen - Director

J E Gaffney - Director

1.	STATUTORY INFORMATION

Oneplanet Adventure 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 each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 29 (2025 - 30 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 March 2025

992,628

80,271

42,921

Additions

-

-

-

Disposals

-

-

-

At 28 February 2026

992,628

80,271

42,921

DEPRECIATION

At 1 March 2025

-

42,113

32,611

Charge for year

-

8,027

6,439

Eliminated on disposal

-

-

-

At 28 February 2026

-

50,140

39,050

NET BOOK VALUE

At 28 February 2026

992,628

30,131

3,871

At 28 February 2025

992,628

38,158

10,310

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

64,985

68,179

42,082

1,291,066

Additions

-

21,995

3,515

25,510

Disposals

-

(36,064

)

-

(36,064

)

At 28 February 2026

64,985

54,110

45,597

1,280,512

DEPRECIATION

At 1 March 2025

55,241

57,463

41,749

229,177

Charge for year

2,436

6,542

1,270

24,714

Eliminated on disposal

-

(36,064

)

-

(36,064

)

At 28 February 2026

57,677

27,941

43,019

217,827

NET BOOK VALUE

At 28 February 2026

7,308

26,169

2,578

1,062,685

At 28 February 2025

9,744

10,716

333

1,061,889

5.

STOCKS

28.2.26

28.2.25

£

£

Stocks

360,897

302,149

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

34,302

1,290

Paypal

432

42

Other debtors

16,753

-

Prepayments

10,945

8,834

62,432

10,166

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

65,858

112,667

Trade creditors

299,744

213,351

Tax

41,584

27,968

Social security and other taxes

6,598

4,697

VAT

28,043

49,207

Other creditors

40,608

37,417

Directors' current accounts

35,009

41,592

Accrued expenses

18,896

16,059

536,340

502,958

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans - 1-2 years

42,000

93,482

Bank loans - 2-5 years

94,500

94,500

Bank loans more 5 yr by instal

312,187

335,149

Hire purchase contracts

8,521

-

457,208

523,131

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

312,187

335,149