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Registered Number: 11461942
England and Wales
THE OFF-LICENCE LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

THE OFF-LICENCE LTD Contents Page For the year ended 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

THE OFF-LICENCE LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 25,250 |  | 37,750
Debtors |  | 0 |  | 12,966
Cash at bank and in hand |  | 10,520 |  | 10,728
|  | 35,770 |  | 61,444
Creditors: amount falling due within one year |  | (63,426) |  | (40,879)
Net current assets |  | (27,656) |  | 20,565
Total assets less current liabilities |  | (27,656) |  | 20,565
Net assets |  | (27,656) |  | 20,565
Capital and reserves |  |  |
Called up share capital | 3 | 100 |  | 100
Profit and loss account |  | (27,756) |  | 20,465
Shareholders' funds |  | (27,656) |  | 20,565
For the year ended 31 July 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. 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 16 April 2026 and were signed by:
------------------------------- Israr Ahmed Director
1

THE OFF-LICENCE LTD Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information THE OFF-LICENCE LTD is a private company, limited by shares, registered in England and Wales, registration number 11461942, registration address POST OFFICE, 375 MANCHESTER ROAD, MANCHESTER, M43 6GE. The presentation currency is £ sterling.
1. | 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. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted 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.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 3).
3. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
2