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Registered Number: 04516109
England and Wales
Unaudited Financial Statements
for the year ended 31 August 2025
for
OFFSPRING MANAGEMENT LIMITED

Offspring Management Limited Contents Page For the year ended 31 August 2025
Statement of financial position | 1
Notes to the financial statements | 2

Offspring Management Limited Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 786,652 |  | 787,118
|  | 786,652 |  | 787,118
Current assets |  |  |
Debtors | 4 | 9,132 |  | 9,415
Cash at bank and in hand |  | 222,300 |  | 211,109
|  | 231,432 |  | 220,524
Creditors: amount falling due within one year | 5 | (92,693) |  | (120,218)
Net current assets |  | 138,739 |  | 100,306
Total assets less current liabilities |  | 925,391 |  | 887,424
Provisions for liabilities | 6 | (490) |  | (606)
Net assets |  | 924,901 |  | 886,818
Capital and reserves |  |  |
Called up share capital |  | 2,000 |  | 2,000
Profit and loss account |  | 922,901 |  | 884,818
Shareholders' funds |  | 924,901 |  | 886,818
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. 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 financial statements were approved by the director on 18 May 2026 and were signed by:
------------------------------- Kevin Shilcock Director
1

Offspring Management Limited Notes to the Financial Statements For the year ended 31 August 2025
General Information Offspring Management Limited is a private company, limited by shares, registered in England and Wales, registration number 04516109, registration address Oberon House, Ferries Street, HULL, East Yorkshire, HU9 1RL. 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. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. 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:
Plant and Machinery | 15% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £
At 01 September 2024 | 4,425 |  | 8,095 |  | 784,694 |  | 797,214
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 August 2025 | 4,425 |  | 8,095 |  | 784,694 |  | 797,214
Depreciation
At 01 September 2024 | 3,022 |  | 7,074 |  | - |  | 10,096
Charge for year | 211 |  | 255 |  | - |  | 466
On disposals | - |  | - |  | - |  | -
At 31 August 2025 | 3,233 |  | 7,329 |  | - |  | 10,562
Net book values
Closing balance as at 31 August 2025 | 1,192 |  | 766 |  | 784,694 |  | 786,652
Opening balance as at 01 September 2024 | 1,403 |  | 1,021 |  | 784,694 |  | 787,118
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 1,373 |  | 1,373
Prepayments & Accrued Income | 7,759 |  | 8,042
| 9,132 |  | 9,415
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 6,752 |  | 10,205
Amounts Owed to Group Undertakings | 54 |  | 0
Corporation Tax | 9,015 |  | 7,128
PAYE & Social Security | 449 |  | 183
Accrued Expenses | 921 |  | 1,442
Other Creditors | 37 |  | 17
Directors' Current Accounts | 73,349 |  | 99,440
VAT | 2,116 |  | 1,803
| 92,693 |  | 120,218
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 606 |  | 753
Charged to Profit & Loss | (116) |  | (147)
| 490 |  | 606
2