A & R OFF-LIC LTD

A & R OFF-LIC LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Sai Accountancy and Bookeeping 31 August 2025 .................................................... Sai Accountancy and Bookeeping 5 LOWER BROADACRE STALYBRIDGE CHESHIRE SK15 2UE 01 October 2025 2

A & R OFF-LIC LTD
Accountants' Report
For the year ended 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sai Accountancy and Bookeeping
31 August 2025

....................................................
Sai Accountancy and Bookeeping
5 LOWER BROADACRE
STALYBRIDGE
CHESHIRE
SK15 2UE
01 October 2025

A & R OFF-LIC LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	4	52,800	57,200
Tangible fixed assets	5	87,236	48,695
		140,036	105,895
Current assets
Stocks	6	45,966	42,898
Debtors: amounts falling due within one year	7	135	135
Cash at bank and in hand		224,412	234,551
		270,513	277,584
Creditors: amount falling due within one year	8	(30,903)	(22,313)
Net current assets		239,610	255,271

Total assets less current liabilities		379,646	361,166
Creditors: amount falling due after more than one year	9	(41,555)	(50,000)
Net assets		338,091	311,166

Capital and reserves
Called up share capital		100	100
Profit and loss account		337,991	311,066
Shareholders' funds		338,091	311,166

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 October 2025 and were signed on its behalf by:

-------------------------------
Mr Alpesh Panchal
Director

A & R OFF-LIC LTD
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

A & R OFF-LIC LTD is a private company, limited by shares, registered in England and Wales, registration number 08207214, registration address 21 Assheton Road, Manchester, M40 1UB.

The presentation currency is £ sterling.

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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 25 years.

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:

Motor Vehicles	20 Reducing Balance
Fixtures and Fittings	10 Reducing Balance

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.

Staff Costs

	2025 £	2024 £
Wages and salaries	122,328	96,603
Social security costs	7,855	7,233
Pension costs, defined contribution plan	4,800	0
	134,983	103,836

Average number of employees during the year	Number	Number
Sales	3	2
	3	2

3.	Average number of employees are Average number of employees during the year was 3 (2024 : 2).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 September 2024	110,000	110,000
Additions	-	-
Disposals	-	-
At 31 August 2025	110,000	110,000
Amortisation
At 01 September 2024	52,800	52,800
Charge for year	4,400	4,400
On disposals	-	-
At 31 August 2025	57,200	57,200
Net book values
At 31 August 2025	52,800	52,800
At 31 August 2024	57,200	57,200

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 September 2024	25,781	68,962	94,743
Additions	-	48,364	48,364
Disposals	-	-	-
At 31 August 2025	25,781	117,326	143,107
Depreciation
At 01 September 2024	24,604	21,444	46,048
Charge for year	235	9,588	9,823
On disposals	-	-	-
At 31 August 2025	24,839	31,032	55,871
Net book values
Closing balance as at 31 August 2025	942	86,294	87,236
Opening balance as at 01 September 2024	1,177	47,518	48,695

Stocks

	2025 £		2024 £
Stocks	45,966		42,898
	45,966		42,898

Debtors: amounts falling due within one year

	2025 £		2024 £
Prepayments	135		135
	135		135

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	4,755	4,755
Corporation Tax	3,011	3,718
PAYE & Social Security	11,277	2,830
Accrued Expenses	2,800	2,800
Directors' Current Accounts	9,060	8,210
	30,903	22,313

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loan	41,555		50,000
	41,555		50,000

Registered Number: 08207214
England and Wales
A & R OFF-LIC LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025