O.F.R. Limited - Filleted accounts

Registered number

05595264

O.F.R. Limited

Filleted Accounts

31 March 2026

O.F.R. Limited
Registered number:	05595264
Balance Sheet
as at 31 March 2026

		2026			2025
£			£

Fixed assets		41,205			55,356
Current assets	92,053			102,122
Prepayments and accrued income	1,112			724
	93,165			102,846
Creditors: amounts falling due within one year	(73,504)			(64,846)
Net current assets		19,661			38,000
Total assets less current liabilities		60,866			93,356
Creditors: amounts falling due after more than one year		(22,440)			(32,634)
Accruals and deferred income		(7,115)			(6,820)
Net assets		31,311			53,902

Capital and reserves		31,311			53,902

Number			Number
Average number of employees		6			6

At the period end the company owed £13,454 (2025: £3,597 owed by) to Mr J Howarth, director. The loan is interest free and repayable on demand.
These financial statements for the year ended 31st March 2026 are the first financial statements prepared in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The date of transition is 1st April 2025. The transition from FRS 102 to FRS 105 has necessitated changes in accounting policies. The main changes are: Deferred Tax: Deferred tax liabilities/assets previously recognized under FRS 102 have been derecognized. The net effect of these adjustments on the opening retained earnings at the date of transition is £10,517 [Increase].
The company is a private company limited by shares and incorporated in England. Its registered office is Unit 3 Building B Green Court, Truro Business Park, Threemilestone, Truro, Cornwall, England, TR4 9LF.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




John Howarth
Director
Approved by the board on 3 August 2026