REGISTERED NUMBER: 16673835 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

27 AUGUST 2025 TO 31 AUGUST 2026

FOR

OFFTYPE LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mrs M Aslam-Digger

Mr I M Digger

REGISTERED OFFICE:

123 Wellington South

Stockport

United Kingdom

Cheshire

SK1 3TH

REGISTERED NUMBER:

16673835 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

2,827

CURRENT ASSETS

Debtors

5

39,440

Cash at bank

52,432

91,872

CREDITORS

Amounts falling due within one year

6

81,214

NET CURRENT ASSETS

10,658

TOTAL ASSETS LESS CURRENT LIABILITIES

13,485

PROVISIONS FOR LIABILITIES

7

707

NET ASSETS

12,778

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

12,678

12,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 September 2026 and were signed on its behalf by:

Mrs M Aslam-Digger - Director

1.	STATUTORY INFORMATION

Offtype Limited 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.

Plant and machinery etc

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

3,717

At 31 August 2026

3,717

DEPRECIATION

Charge for period

890

At 31 August 2026

890

NET BOOK VALUE

At 31 August 2026

2,827

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

19,312

Other debtors

20,128

39,440

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

1,585

Trade creditors

15,621

Taxation and social security

13,518

Other creditors

50,490

81,214

7.	PROVISIONS FOR LIABILITIES

£

Deferred tax

707

Deferred

tax

£

Charge to Statement of Income and Retained Earnings during period

707

Balance at 31 August 2026

707

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number

Class

Nominal

31/8/26

value:

25

Ordinary 'A'

£1

25

25

Ordinary 'B'

£1

25

25

Ordinary 'C'

£1

25

25

Ordinary 'D'

£1

25

100

The shares carry differential rights to dividends, but in all other respects rank pari passu.