REGISTERED NUMBER: 10480372 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Off Set Workshop Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M F Haigh

Mr B M Ward

SECRETARY:

Ms J M McClellan

REGISTERED OFFICE:

4 High Street

Cleckheaton

BD19 3PX

REGISTERED NUMBER:

10480372 (England and Wales)

ACCOUNTANTS:

AccountsAide

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

FIXED ASSETS

Tangible assets

4

295,639

312,863

CURRENT ASSETS

Debtors

5

5,903

10,414

Cash at bank

13,085

20,501

18,988

30,915

CREDITORS

Amounts falling due within one year

6

98,056

88,037

NET CURRENT LIABILITIES

(79,068

)

(57,122

)

TOTAL ASSETS LESS CURRENT LIABILITIES

216,571

255,741

CREDITORS

Amounts falling due after more than one year

7

176,700

216,627

NET ASSETS

39,871

39,114

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

39,771

39,014

SHAREHOLDERS' FUNDS

39,871

39,114

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

Mr B M Ward - Director

1.	STATUTORY INFORMATION

Off Set Workshop Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

255,428

51,984

83,876

-

391,288

Additions

-

1,500

-

437

1,937

At 30 November 2025

255,428

53,484

83,876

437

393,225

DEPRECIATION

At 1 December 2024

-

31,667

46,758

-

78,425

Charge for year

-

6,679

12,372

110

19,161

At 30 November 2025

-

38,346

59,130

110

97,586

NET BOOK VALUE

At 30 November 2025

255,428

15,138

24,746

327

295,639

At 30 November 2024

255,428

20,317

37,118

-

312,863

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

79,831

Transfer to ownership

(30,343

)

At 30 November 2025

49,488

DEPRECIATION

At 1 December 2024

42,714

Charge for year

12,372

Transfer to ownership

(12,372

)

At 30 November 2025

42,714

NET BOOK VALUE

At 30 November 2025

6,774

At 30 November 2024

37,117

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

5,903

10,414

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

10,521

11,150

Hire purchase contracts

30,330

16,869

Tax

16,574

6,134

Social security and other taxes

34

-

VAT

15,118

9,122

Other creditors

1,166

1,180

Directors' current accounts

22,333

41,782

Accrued expenses

1,980

1,800

98,056

88,037

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Mortgage account

176,700

180,216

Bounce back loan

-

6,921

Hire purchase contracts

-

29,490

176,700

216,627