Off-Piste Agri Limited
Unaudited Financial Statements
For the year ended 31 March 2026
Pages for filing with registrar
Company Registration No. 08602189 (England and Wales)
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
Accountants Report to the Board of Directors on the Unaudited Financial Statements of Off-Piste Agri Limited
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Off-Piste Agri Limited for the year ended 31 March 2026 set out on the following pages from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Off-Piste Agri Limited, as a body, in accordance with the terms of our engagement letter dated 10 July 2013. Our work has been undertaken solely to prepare for your approval the financial statements of Off-Piste Agri Limited. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Off-Piste Agri Limited and Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Off-Piste Agri Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Off-Piste Agri Limited. You consider that Off-Piste Agri Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Off-Piste Agri Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Churchgate Accountants Limited
3 August 2026
Accountants
18 Langton Place
Bury St Edmunds
Suffolk
IP33 1NE
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,346
-
0
Current assets
Stocks
8,000
500
Debtors
4
34,652
2,228
Cash at bank and in hand
66,435
89,139
109,087
91,867
Creditors: amounts falling due within one year
5
(54,771)
(59,735)
Net current assets
54,316
32,132
Total assets less current liabilities
56,662
32,132
Creditors: amounts falling due after more than one year
6
-
0
(1,667)
Net assets
56,662
30,465
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
56,562
30,365
Total equity
56,662
30,465
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 August 2026 and are signed on its behalf by:
Mr H J Kester
Director
Company registration number 08602189 (England and Wales)
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Off-Piste Agri Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 Langton Place, Bury St Edmunds, Suffolk, IP33 1NE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets
Computer equipment
33% Reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 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.

OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025
-
0
Additions
2,478
At 31 March 2026
2,478
Depreciation and impairment
At 1 April 2025
-
0
Depreciation charged in the year
132
At 31 March 2026
132
Carrying amount
At 31 March 2026
2,346
At 31 March 2025
-
0
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
31,540
-
0
Other debtors
3,112
2,228
34,652
2,228
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
1,667
10,000
Trade creditors
3,043
-
0
Corporation tax
9,283
3,879
Other creditors
40,778
45,856
54,771
59,735
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
1,667
OFF-PISTE AGRI LIMITED
Off-Piste Agri Limited
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
7
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
25
25
25
25
Ordinary B shares of £1 each
25
25
25
25
Ordinary C shares of £1 each
25
25
25
25
Ordinary D shares of £1 each
25
25
25
25
100
100
100
100
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