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Registered Number: 11461942
England and Wales

 

 

 

THE OFF-LICENCE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2021

End date: 31 July 2022
 
 
Notes
 
2022
£
  2021
£
Current assets      
Stocks 35,250    15,155 
Debtors 42,881   
Cash at bank and in hand 3,069    42,365 
81,200    57,520 
Creditors: amount falling due within one year (35,100)   (19,344)
Net current assets 46,100    38,176 
 
Total assets less current liabilities 46,100    38,176 
Net assets 46,100    38,176 
 

Capital and reserves
     
Called up share capital 3 100    100 
Profit and loss account 46,000    38,076 
Shareholder's funds 46,100    38,176 
 


For the year ended 31 July 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 07 November 2023 and were signed by:


-------------------------------
Israr Ahmed
Director
1
General Information
THE OFF-LICENCE LTD is a private company, limited by shares, registered in England and Wales, registration number 11461942, registration address POST OFFICE, 375 MANCHESTER ROAD, MANCHESTER, M43 6GE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe 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, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2021 : 2).
3.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
100 Class A shares of £1.00 each 100    100 
100    100 

2