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REGISTERED NUMBER: 02101843 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Off Road Truck Specialists Ltd

| Off Road Truck Specialists Ltd (Registered number: 02101843) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Off Road Truck Specialists Ltd |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | C Hawkins

| REGISTERED OFFICE: | Rose Cottage

| Woolley Moor

| Alfreton

| Derbyshire

| DE55 6FJ

| REGISTERED NUMBER: | 02101843 (England and Wales)

| ACCOUNTANTS: | Hadfields Chartered Certified Accountants

| Commerce House

| 658B Chatsworth Road

| Chesterfield

| Derbyshire

| S40 3JZ

| SOLICITORS: | Banner Jones

| Solicitors

| 24 Glumangate

| Chesterfield

| Derbyshire

| S40 1UA.

| Off Road Truck Specialists Ltd (Registered number: 02101843) |

Balance Sheet

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 275,004 |  | 275,006 |  |

CURRENT ASSETS

Debtors | 5 | 4,476 |  | - |  |

Cash at bank | (6,544 | ) | (4,379 | ) |

(2,068 | ) | (4,379 | ) |

CREDITORS

Amounts falling due within one year | 6 | 8,271 |  | 21,614 |  |

NET CURRENT LIABILITIES | (10,339 | ) | (25,993 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 264,665 |  | 249,013 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 7 | 190,000 |  | 190,000 |  |

Retained earnings | 74,565 |  | 58,913 |  |

SHAREHOLDERS' FUNDS | 264,665 |  | 249,013 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 15 August 2025 and were signed by:

C Hawkins - Director

| Off Road Truck Specialists Ltd (Registered number: 02101843) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Off Road Truck Specialists Ltd 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 as modified by the revaluation of certain assets.

| 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.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 25% on reducing balance

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 April 2024

| and 31 March 2025 | 275,000 |  | 1,850 |  | 276,850 |  |

| DEPRECIATION

| At 1 April 2024 | - |  | 1,844 |  | 1,844 |  |

| Charge for year | - |  | 2 |  | 2 |  |

| At 31 March 2025 | - |  | 1,846 |  | 1,846 |  |

| NET BOOK VALUE

| At 31 March 2025 | 275,000 |  | 4 |  | 275,004 |  |

| At 31 March 2024 | 275,000 |  | 6 |  | 275,006 |  |

| Cost or valuation at 31 March 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2005 | 275,000 |  | 1,850 |  | 276,850 |  |

| Off Road Truck Specialists Ltd (Registered number: 02101843) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | TANGIBLE FIXED ASSETS - continued

| If Freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 85,000 |  | 85,000 |  |

| Freehold land and building were valued on an open market basis on 22 December 2003 by BBG Commercial .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Directors' current accounts | 4,476 |  | - |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 7,659 |  | 7,560 |  |

| Directors' current accounts | - |  | 13,484 |  |

| Accrued expenses | 612 |  | 570 |  |

8,271 |  | 21,614 |  |

7. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | 190,000 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| C Hawkins

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 4,476 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,476 |  | - |  |

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £17,000 (2024 - £12,000) were paid to the director .