One Himalaya Ltd - Accounts

One Himalaya Ltd
Statement of Financial Position
As at 31 October 2025

	2025		2024
	£	£	£	£
Current assets	1,838		140
Creditors: amount falling due within one year	(27,054)		(18,663)
Net current assets		(25,216)		(18,523)
Total assets less current liabilities		(25,216)		(18,523)
Net assets		(25,216)		(18,523)


Capital and reserves		(25,216)		(18,523)

NOTES TO THE ACCOUNTS

General Information

One Himalaya Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI665434, registration address Unit 1-2, 61 Leyland Road, Ballycastle, County Antrim, BT54 6EZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, she has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus she continues to adopt the going concern basis of accounting in preparing the financial statements.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Directors' Loan Account

At 31 October 2025, the directors' loan account of £26,103 (2024: £18,063) is unsecured, repayable on demand and interest free.

During the year, the director incurred the following transactions:

Directors' Loan Account		Balance B/F £		Advances £		Credits £		Balance C/F £
Director		18,063		(3,009)		11,049		26,103

For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 21 October 2026 and were signed by:

--------------------------------
M M Maguire
Director