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Registered Number: 13353107
England and Wales

 

 

 

OFRA LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director J P Kelly
Registered Number 13353107
Registered Office 8 Pinchcut
Burghfield Common
Reading
RG7 3HP
Accountants Blue Peak
100 Berkshire Place
GF33
Winnersh
RG41 5RD
1
  2024   2023
    £ £   £ £
Fixed assets   709      988 
Current assets 7,460      20,582   
Creditors: amount falling due within one year (7,855)     (6,725)  
Net current assets   (395)     13,857 
Total assets less current liabilities   314      14,845 
Net assets   314      14,845 
 

         
Capital and reserves   314      14,845 
 
NOTES TO THE ACCOUNTS

Company information
OFRA LTD is a private company limited by shares incorporated in England and Wales. The registered office is 8 Pinchcut, Burghfield Common, Reading, Berkshire, RG7 3HP.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 105 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.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 4 Years Straight Line
2.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 May 2023 1,693    1,693 
Additions 178    178 
Disposals  
At 30 April 2024 1,871    1,871 
Depreciation
At 01 May 2023 705    705 
Charge for year 457    457 
On disposals  
At 30 April 2024 1,162    1,162 
Net book values
Closing balance as at 30 April 2024 709    709 
Opening balance as at 01 May 2023 988    988 


3.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 16 January 2025 and were signed by:


--------------------------------
J P Kelly
Director
2