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Registered number: 04635689 "OFF THE PAGE" LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
"OFF THE PAGE" LIMITED REGISTERED NUMBER: 04635689 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 5 |  | 21,027 |  | 38,341
|  |  | 21,027 |  | 38,341
CURRENT ASSETS |  |  |  |  |
Stocks |  | 26,203 |  | 21,104 |
Debtors: amounts falling due within one year | 6 | 9,209 |  | 8,226 |
Cash at bank and in hand |  | 186,904 |  | 154,245 |
|  | 222,316 |  | 183,575 |
Creditors: amounts falling due within one year | 7 | (65,203) |  | (69,052) |
NET CURRENT ASSETS |  |  | 157,113 |  | 114,523
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 178,140 |  | 152,864
Creditors: amounts falling due after more than one year | 8 |  | (886) |  | (11,370)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 9 | (3,913) |  | (8,242) |
|  |  | (3,913) |  | (8,242)
NET ASSETS |  |  | 173,341 |  | 133,252
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 10 |  | 60 |  | 60
Revaluation reserve |  |  | 36,500 |  | 36,500
Capital redemption reserve |  |  | 30 |  | 30
Profit and loss account |  |  | 136,751 |  | 96,662
|  |  | 173,341 |  | 133,252
Page 1
"OFF THE PAGE" LIMITED REGISTERED NUMBER: 04635689 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S M Cornwell
Director
Date: 18 December 2025
The notes on pages 3 to 8 form part of these financial statements. Page 2
"OFF THE PAGE" LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | GENERAL INFORMATION
Off The Page Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Unit 8, Dry Drayton Industries, Scotland Road, Cambridge, CB23 8AT. The financial statements are presented in sterling which is the functional currency of the company. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
Turnover comprises of sales in respect of specialised educational services, exclusive of Value Added Tax.
| 2.3 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | INTANGIBLE ASSETS
GOODWILL Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Profit and Loss Account over its useful economic life.
| 2.5 | TANGIBLE FIXED ASSETS
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
"OFF THE PAGE" LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | TANGIBLE FIXED ASSETS (CONTINUED)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis. Depreciation is provided on the following basis:
|  |  |  | Course kits | - | 10% straight line
|  |  |  | Motor vehicles | - | 25% reducing balance
|  |  |  | Office equipment | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | STOCKS
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.10 | OPERATING LEASES: THE COMPANY AS LESSEE
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
"OFF THE PAGE" LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.11 | PENSIONS
DEFINED CONTRIBUTION PENSION PLAN The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 25 (2024 - 25).
4. | INTANGIBLE ASSETS
|  | Goodwill
|  | £
| COST |
| At 1 September 2024 | 30,000
| At 31 August 2025 | 30,000
| AMORTISATION |
| At 1 September 2024 | 30,000
| At 31 August 2025 | 30,000
| NET BOOK VALUE |
| At 31 August 2025 | -
| At 31 August 2024 | -
Page 5
"OFF THE PAGE" LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | TANGIBLE FIXED ASSETS
|  | Course kits | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| COST OR VALUATION |  |  |  |
| At 1 September 2024 | 138,924 | 19,276 | 50,089 | 208,289
| Additions | 1,224 | - | 1,269 | 2,493
| Disposals | - | - | (583) | (583)
| At 31 August 2025 | 140,148 | 19,276 | 50,775 | 210,199
| DEPRECIATION |  |  |  |
| At 1 September 2024 | 122,901 | 5,142 | 41,905 | 169,948
| Charge for the year on owned assets | 13,944 | 3,534 | 2,075 | 19,553
| Disposals | - | - | (329) | (329)
| At 31 August 2025 | 136,845 | 8,676 | 43,651 | 189,172
| NET BOOK VALUE |  |  |  |
| At 31 August 2025 | 3,303 | 10,600 | 7,124 | 21,027
| At 31 August 2024 | 16,023 | 14,134 | 8,184 | 38,341
6. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 6,316 | 5,071
| Other debtors | 943 | 943
| Prepayments and accrued income | 1,950 | 2,212
|  | 9,209 | 8,226
Page 6
"OFF THE PAGE" LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,484 | 10,225
| Trade creditors | 2,261 | 6,190
| Corporation tax | 15,153 | 12,783
| Other taxation and social security | 30,364 | 31,848
| Other creditors | 34 | -
| Accruals and deferred income | 6,907 | 8,006
|  | 65,203 | 69,052
| Bank loans comprise a Government backed 'bounce back' loan, which was drawn down in October 2020. This loan is 100% guaranteed by the Government and there are no fees in the first twelve months. After twelve months, interest is charged at 2.5%. Oher creditors include contributions of £34 (2024 - £Nil) payable to the Company's defined contribution scheme at the balance sheet date.
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 886 | 11,370
| Bank loans comprise a Government backed 'bounce back' loan, which was drawn down in October 2020. This loan is 100% guaranteed by the Government and there are no fees in the first twelve months. After twelve months, interest is charged at 2.5%.
9. | DEFERRED TAXATION
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (8,242) | (12,749)
| Charged to profit or loss | 4,329 | 4,507
| AT END OF YEAR | (3,913) | (8,242)
Page 7
"OFF THE PAGE" LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 9.DEFERRED TAXATION (CONTINUED)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (3,913) | (8,242)
10. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 60 (2024 - 60) Ordinary A shares of £1.00 each | 60 | 60
11. | COMMITMENTS UNDER OPERATING LEASES
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 62,875 | 49,770
| Later than 1 year and not later than 5 years | 36,161 | 50,178
|  | 99,036 | 99,948
Page 8