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REGISTERED NUMBER: NI054134 (Northern Ireland)















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Offline Central Professional Editing
Limited

Offline Central Professional Editing
Limited (Registered number: NI054134)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


Offline Central Professional Editing
Limited (Registered number: NI054134)

Statement of Financial Position
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 3,756 4,342

CURRENT ASSETS
Debtors 5 8,160 336
Cash at bank and in hand 61,318 47,892
69,478 48,228
CREDITORS
Amounts falling due within one year 6 19,196 11,219
NET CURRENT ASSETS 50,282 37,009
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,038

41,351

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 54,034 41,347
SHAREHOLDERS' FUNDS 54,038 41,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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.

Offline Central Professional Editing
Limited (Registered number: NI054134)

Statement of Financial Position - continued
31 July 2023


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 4 October 2023 and were signed by:





Mr Gerard Brady - Director


Offline Central Professional Editing
Limited (Registered number: NI054134)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Offline Central Professional Editing Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address are as below:

Registered number: NI054134

Registered office: 9 Stranmillis Road, Belfast
Antrim
Northern Ireland
BT9 5AF

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue 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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Offline Central Professional Editing
Limited (Registered number: NI054134)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 August 2022 26,357
Additions 666
At 31 July 2023 27,023
DEPRECIATION
At 1 August 2022 22,015
Charge for year 1,252
At 31 July 2023 23,267
NET BOOK VALUE
At 31 July 2023 3,756
At 31 July 2022 4,342

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 8,160 -
Other debtors - 336
8,160 336

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 114 -
Taxation and social security 17,032 10,424
Other creditors 2,050 795
19,196 11,219