Company registration number 04751430 (England and Wales)
THE ONE OFF GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
PAGES FOR FILING WITH REGISTRAR
THE ONE OFF GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
THE ONE OFF GROUP LIMITED
BALANCE SHEET
AS AT
30 APRIL 2023
30 April 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Investments
3
500
600
Current assets
Debtors
4
74,900
74,900
Creditors: amounts falling due within one year
5
(300)
(400)
Net current assets
74,600
74,500
Net assets
75,100
75,100
Capital and reserves
Called up share capital
102
102
Share premium account
74,998
74,998
Total equity
75,100
75,100

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 18 January 2024 and are signed on its behalf by:
Mr A R Devey Smith
Director
Company registration number 04751430 (England and Wales)
THE ONE OFF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
- 2 -
1
Accounting policies
Company information

The One Off Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Prospect House, 1 Prospect Place, Pride Park, Derby, DE24 8HG. The company registration number is 04751430.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 FRS 102 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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any

accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

 

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Equity instruments

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
6
6
THE ONE OFF GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 3 -
3
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
500
600
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 May 2022
600
Disposals
(100)
At 30 April 2023
500
Carrying amount
At 30 April 2023
500
At 30 April 2022
600
4
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
74,900
74,900
5
Creditors: amounts falling due within one year
2023
2022
£
£
Amounts owed to group undertakings
300
400
2023-04-302022-05-01false18 January 2024CCH SoftwareCCH Accounts Production 2023.300No description of principal activityMr A R Devey SmithMr R A CollierMr L M DraycottMrs E H Devey SmithMrs S L DraycottMs V HarrodM D Evansfalse047514302022-05-012023-04-30047514302023-04-30047514302022-04-3004751430core:CurrentFinancialInstrumentscore:WithinOneYear2023-04-3004751430core:CurrentFinancialInstrumentscore:WithinOneYear2022-04-3004751430core:ShareCapital2023-04-3004751430core:ShareCapital2022-04-3004751430core:SharePremium2023-04-3004751430core:SharePremium2022-04-3004751430bus:Director12022-05-012023-04-30047514302021-05-012022-04-3004751430core:WithinOneYear2023-04-3004751430core:WithinOneYear2022-04-3004751430core:CurrentFinancialInstruments2023-04-3004751430core:CurrentFinancialInstruments2022-04-3004751430bus:PrivateLimitedCompanyLtd2022-05-012023-04-3004751430bus:SmallCompaniesRegimeForAccounts2022-05-012023-04-3004751430bus:FRS1022022-05-012023-04-3004751430bus:AuditExemptWithAccountantsReport2022-05-012023-04-3004751430bus:Director22022-05-012023-04-3004751430bus:Director32022-05-012023-04-3004751430bus:Director42022-05-012023-04-3004751430bus:Director52022-05-012023-04-3004751430bus:Director62022-05-012023-04-3004751430bus:Director72022-05-012023-04-3004751430bus:FullAccounts2022-05-012023-04-30xbrli:purexbrli:sharesiso4217:GBP