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Registered number: 03746387
Offington Land Surveys Limited
Financial Statements
For The Year Ended 31 March 2026
Offington Land Surveys Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Offington Land Surveys Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03746387

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 17,816 |  | 22,706
|  |  | 17,816 |  | 22,706
CURRENT ASSETS
Debtors | 6 | 2,131 |  | 5,125 |
Cash at bank and in hand |  | 12,415 |  | 19,640 |
|  | 14,546 |  | 24,765 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,611 ) |  | (19,296 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,065 ) |  | 5,469
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 16,751 |  | 28,175
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (6,246 ) |  | (11,676 )
NET ASSETS |  |  | 10,505 |  | 16,499
CAPITAL AND RESERVES
Called up share capital | 11 |  | 120 |  | 120
Profit and Loss Account |  |  | 10,385 |  | 16,379
SHAREHOLDERS' FUNDS |  |  | 10,505 |  | 16,499

Page 1
Page 2
Offington Land Surveys Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr S Turrell Director
2 July 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Offington Land Surveys Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Offington Land Surveys Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03746387 . The registered office is 15 Cherry Tree Close, Worthing, West Sussex, BN13 3QJ.
The company's principal activity continues to be that of surveying.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
Offington Land Surveys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. 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.
2.7. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting date.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
...CONTINUED
Page 4
Page 5
Offington Land Surveys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. Financial Instruments - continued
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities.
Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
2.8. Interest Receivable
Interest income is recognised in profit or loss using the effective interest method.
2.9. Interest Payable
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.10. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.11. Finance Costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 5
Page 6
Offington Land Surveys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 26,400
As at 31 March 2026 | 26,400
Amortisation
As at 1 April 2025 | 26,400
As at 31 March 2026 | 26,400
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 April 2025 | 100,564
Additions | 1,050
As at 31 March 2026 | 101,614
Depreciation
As at 1 April 2025 | 77,858
Provided during the period | 5,940
As at 31 March 2026 | 83,798
Net Book Value
As at 31 March 2026 | 17,816
As at 1 April 2025 | 22,706

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,994
Other debtors | 2,131 |  | 2,131
| 2,131 |  | 5,125

Page 6
Page 7
Offington Land Surveys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,582 |  | 5,582
Bank loans and overdrafts | 699 |  | 4,129
Other creditors | 2,762 |  | 3,374
Taxation and social security | 6,568 |  | 6,211
| 15,611 |  | 19,296

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,246 |  | 10,977
Bank loans | - |  | 699
| 6,246 |  | 11,676

9. Loans
An analysis of the maturity of loans is given below:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due within one year or on demand:
Bank loans | 699 |  | 4,129

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts falling due between one and five years:
Bank loans | - |  | 699

10. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,582 |  | 5,582
Later than one year and not later than five years | 6,246 |  | 10,977
| 11,828 |  | 16,559
| 11,828 |  | 16,559

Page 7
Page 8
Offington Land Surveys Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
11. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | - |  | 4,803
| - |  | 4,803

13. Pension Commitments
The company operates a defined contribution pension scheme for staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date no unpaid contributions were due to the fund.
14. Directors Advances, Credits and Guarantees
Included in other creditors due within one year is a loan from the director, Mr S Turrell amounting to £162 (2025 - £840).
15. Controlling Parties
The company's controlling party is its director, Mr S Turrell, by virtue of their interest in the share capital of the company.
Page 8