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REGISTERED NUMBER: 13181662 (England and Wales)















OFF-ROAD AGRI LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

29 FEBRUARY 2024






OFF-ROAD AGRI LIMITED (REGISTERED NUMBER: 13181662)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


OFF-ROAD AGRI LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTORS: T C Gee
Mrs L E Gee





REGISTERED OFFICE: Dipford House, Queens Square
Huddersfield Road
Honley
Holmfirth
West Yorkshire
HD9 6QZ





REGISTERED NUMBER: 13181662 (England and Wales)





ACCOUNTANTS: STEAD ROBINSON
Dipford House, Queens Square
Huddersfield Road
Honley
Holmfirth
HD9 6QZ

OFF-ROAD AGRI LIMITED (REGISTERED NUMBER: 13181662)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,128 3,416

CURRENT ASSETS
Debtors 5 22,452 3,422
Cash at bank - 5,340
22,452 8,762
CREDITORS
Amounts falling due within one year 6 23,402 12,040
NET CURRENT LIABILITIES (950 ) (3,278 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,178

138

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,078 38
1,178 138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 November 2024 and were signed on its behalf by:



T C Gee - Director


OFF-ROAD AGRI LIMITED (REGISTERED NUMBER: 13181662)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Off-Road Agri 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on cost and 20% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

OFF-ROAD AGRI LIMITED (REGISTERED NUMBER: 13181662)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 March 2023 3,994 1,000 923 5,917
Additions - - 99 99
At 29 February 2024 3,994 1,000 1,022 6,016
DEPRECIATION
At 1 March 2023 1,387 500 614 2,501
Charge for year 798 250 339 1,387
At 29 February 2024 2,185 750 953 3,888
NET BOOK VALUE
At 29 February 2024 1,809 250 69 2,128
At 28 February 2023 2,607 500 309 3,416

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,977 2,422
Other debtors 18,475 1,000
22,452 3,422

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,317 -
Taxation and social security 13,201 10,675
Other creditors 884 1,365
23,402 12,040