Registration number: 14025239

Tur Offen Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Tur Offen Ltd

Balance Sheet

as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	61,683	46,500
Current assets
Stocks		54,860	118,181
Debtors	5	270,166	167,356
Cash at bank and in hand		44,700	53,071
		369,726	338,608
Creditors: Amounts falling due within one year	6	(409,861)	(376,591)
Net current liabilities		(40,135)	(37,983)
Total assets less current liabilities		21,548	8,517
Provisions for liabilities		(11,594)	(7,270)
Net assets		9,954	1,247
Capital and reserves
Allotted, called up and fully paid share capital		100	100
Profit and loss account		9,854	1,147
Shareholders' funds		9,954	1,247

Registration number: 14025239

Tur Offen Ltd

Balance Sheet

as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 24 December 2025
 

......................................... Mr G Harding Director

Tur Offen Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 14025239.

The address of its registered office is:
Unit C2
Copley Hill Trading Estate
Whitehall road
Leeds
West Yorkshire
LS12 1HE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Turnover from the sale of goods and the provision of services is recognised when the significant risks and rewards and ownership of the goods have been transferred to the buyer.

Tur Offen Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused losses or tax credits in the company. Deferred tax is determined using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any subsequent accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% per annum on a straight line basis
Plant and machinery	10% and 20% per annum on a straight line basis
Motor vehicles	25% per annum on a reducing balance basis

Stock and work in progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Stock includes products held for display purposes.

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held seperately from those of the company. The annual contributions are charged to the profit and loss account.

Tur Offen Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including the director) during the year was 5 (2024 - 4).

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 April 2024	21,115	-	36,029	57,144
Additions	-	23,995	259	24,254
At 31 March 2025	21,115	23,995	36,288	81,398
Depreciation
At 1 April 2024	3,695	-	6,949	10,644
Charge for the year	2,111	2,999	3,961	9,071
At 31 March 2025	5,806	2,999	10,910	19,715
Net book value
At 31 March 2025	15,309	20,996	25,378	61,683
At 31 March 2024	17,420	-	29,080	46,500

Included within the net book value of land and buildings above is £15,308 (2024 - £17,420) in respect of short leasehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Trade debtors	153,429	142,102
Prepayments	101,884	25,254
Other debtors	14,853	-
	270,166	167,356

Tur Offen Ltd

Notes to the Unaudited Financial Statements

for the Year Ended 31 March 2025 (continued)

6

Creditors

		2025 £	2024 £
Due within one year
Trade creditors		84,711	137,408
Amounts owed to group undertakings and undertakings in which the company has a participating interest		188,458	188,165
Taxation and social security		-	13,927
Corporation tax liability		25,026	11,193
Accruals and deferred income		99,585	16,413
Other creditors		12,081	9,485
		409,861	376,591

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £218,482 (2024 - £243,000).