REGISTERED NUMBER: 14773417 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

ONESC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J HALAI

REGISTERED OFFICE:

124 City Road

London

EC1V 2NX

REGISTERED NUMBER:

14773417 (England and Wales)

CURRENT ASSETS

Debtors

4

12,029

6,555

Cash at bank

8,262

14,785

20,291

21,340

CREDITORS

Amounts falling due within one year

5

234,049

222,210

NET CURRENT LIABILITIES

(213,758

)

(200,870

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(213,758

)

(200,870

)

CAPITAL AND RESERVES

Called up share capital

6

1,130

1,064

Share premium

74,971

-

Other reserves

74,645

-

Retained earnings

(364,504

)

(201,934

)

SHAREHOLDERS' FUNDS

(213,758

)

(200,870

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

J HALAI - Director

1.	STATUTORY INFORMATION

ONESC 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.

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.

Share-based payments

The company operates equity-settled share-based payment arrangements for employees and other service providers.

The fair value of services received is recognised as an expense with a corresponding increase in equity. Where the fair value of services cannot be reliably estimated, the fair value of the equity instruments granted is used.

Employee share options are measured at their grant-date fair value using an option-pricing model. The expense is recognised over the relevant vesting periods, taking account of the estimated number of options expected to vest.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 6 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

11,150

5,695

Other debtors

879

860

12,029

6,555

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

110,374

65,332

Social security and other taxes

3,739

8,942

Other creditors

119,936

147,936

234,049

222,210

Included in other creditors are loans owed to the director totalling £119,936 (2024: £72,936). These advances are unsecured, interest-free and repayable on demand.

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

109,272

Ordinary

0.01

1,093

1,064

3,701

VV

0.01

37

-

1,130

1,064

7.	SHARE-BASED PAYMENT TRANSACTIONS

During the year, the company recognised equity-settled share-based payments in respect of consultancy services and employee remuneration.

The total charge recognised was £74,682, and the balance included within other reserves at 31 December 2025 was £74,645.

Employee share options remained unexercised at the year end.