REGISTERED NUMBER: 06474760 (England and Wales)

ONE SIGHTSOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T O Stephens

J M A Clarke

J Poulton

REGISTERED OFFICE:

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

REGISTERED NUMBER:

06474760 (England and Wales)

FIXED ASSETS

Intangible assets

4

32,286

48,611

Tangible assets

5

144,081

129,812

176,367

178,423

CURRENT ASSETS

Stocks

329,407

269,922

Debtors

6

6,253,321

3,820,296

Cash at bank and in hand

595,877

738,595

7,178,605

4,828,813

CREDITORS

Amounts falling due within one year

7

(2,694,616

)

(1,892,460

)

NET CURRENT ASSETS

4,483,989

2,936,353

TOTAL ASSETS LESS CURRENT LIABILITIES

4,660,356

3,114,776

CREDITORS

Amounts falling due after more than one year

8

(629,384

)

-

PROVISIONS FOR LIABILITIES

(28,980

)

(32,453

)

NET ASSETS

4,001,992

3,082,323

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

4,001,984

3,082,315

4,001,992

3,082,323

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2026 and were signed on its behalf by:

J M A Clarke - Director

1.	STATUTORY INFORMATION

One Sightsolutions 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 FRS102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Turnover from the resale of third party products, software and subscriptions is recognised on supply to the customer.

Turnover from the rendering of services including support, consulting and software application services is recognised over the term of the contract.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation.

Computer software is being amortised evenly over its estimated useful life of 3 years.

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

-

Straight line over 3 years

Plant and machinery

-

Straight line over 3 years

Motor vehicles

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of income and retained earnings.

Stocks

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

Financial assets

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.

Research and development

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Confidential invoice discounting

The company has a confidential invoice discounting facility. The accounting policy is to include trade debtors and the returnable element of the proceeds within current liabilities. Service charges and interest are charged to the profit and loss account when incurred. Bad debts are borne by the company and are charged to the profit and loss account when incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2025 - 34 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

1,389

Amortisation for year

16,325

At 31 March 2026

17,714

NET BOOK VALUE

At 31 March 2026

32,286

At 31 March 2025

48,611

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

26,251

123,317

41,011

360,720

551,299

Additions

1,622

5,583

33,808

71,343

112,356

Disposals

-

(24,250

)

(659

)

(82,801

)

(107,710

)

At 31 March 2026

27,873

104,650

74,160

349,262

555,945

DEPRECIATION

At 1 April 2025

24,742

114,969

12,756

269,020

421,487

Charge for year

3,131

8,933

22,899

62,465

97,428

Eliminated on disposal

-

(27,618

)

-

(79,433

)

(107,051

)

At 31 March 2026

27,873

96,284

35,655

252,052

411,864

NET BOOK VALUE

At 31 March 2026

-

8,366

38,505

97,210

144,081

At 31 March 2025

1,509

8,348

28,255

91,700

129,812

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

2,271,170

1,615,237

Amounts owed by group undertakings

3,620,847

1,771,300

Other debtors

361,304

433,759

6,253,321

3,820,296

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

179,316

-

Trade creditors

1,309,008

1,142,700

Taxation and social security

512,332

339,073

Other creditors

693,960

410,687

2,694,616

1,892,460

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

629,384

-

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

43,093

93,717

Between one and five years

-

43,093

43,093

136,810

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

808,700

-

Factoring account

411,616

-

1,220,316

-

The bank loan is secured by way of a fixed and floating charge over the property or undertaking of the company.

The factoring account is secure by way of a fixed charge over the property or undertaking of the company.

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is One Sight Group Limited.

The ultimate parent company is OSG 2026 Limited. It is considered that there is no ultimate controlling party.