Off The Kerb Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—6

Page 1

Page 2

Accountant's Report

For The Year Ended 31 January 2026

Accountant's Report

In accordance with the engagement letter dated 24 September 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 January 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

27 October 2026

O A George & Co

Chartered Certified Accountants & Registered Auditors

104 New Cross Road

New Cross

London

SE14 5BA

Page 2

Page 3

Off The Kerb Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 11173237

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		39,697		63,242

			39,697		63,242
CURRENT ASSETS
Debtors	5	-		905
Cash at bank and in hand		14,846		25,316

		14,846		26,221
Creditors: Amounts Falling Due Within One Year	6	(96,413 )		(99,448 )

NET CURRENT ASSETS (LIABILITIES)			(81,567 )		(73,227 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(41,870 )		(9,985 )

NET LIABILITIES			(41,870 )		(9,985 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(41,871 )		(9,986 )

SHAREHOLDERS' FUNDS			(41,870)		(9,985)

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Off The Kerb Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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

F Woolcott

Director

27 October 2026

The notes on pages 5 to 6 form part of these financial statements.

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Page 5

Off The Kerb Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Off The Kerb Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11173237 . The registered office is 104 New Cross Road, New Cross, London, SE14 5BA.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. 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	Depreciation - 25% on cost
Computer Equipment	depreciation -10% on cost

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: NIL)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	117,580	-	117,580
Additions	4,804	859	5,663
Disposals	(10,750 )	-	(10,750 )

As at 31 January 2026	111,634	859	112,493

Depreciation
As at 1 February 2025	54,338	-	54,338
Provided during the period	22,924	86	23,010
Disposals	(4,552 )	-	(4,552 )

As at 31 January 2026	72,710	86	72,796

...CONTINUED

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Off The Kerb Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

Net Book Value
As at 31 January 2026	38,924	773	39,697

As at 1 February 2025	63,242	-	63,242

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	685
Other debtors	-	220

	-	905

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	3,241
Other loans -MCT	85,000	90,000
Corporation tax	-	(1,156 )
VAT	1,827	1,717
Other creditors -MCT	-	2,430
Capital One Card	-	233
BarclayCard	-	101
BarclayCard Business	4,372	-
Accruals and deferred income	3,394	2,409
Director's loan account	1,820	473

	96,413	99,448

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Reserves

	Profit and Loss Account
	£
As at 1 February 2025	(9,986 )
Loss for the year and total comprehensive income	(31,385 )

Dividends paid	(500)

As at 31 January 2026	(41,871 )

Page 6

Director	F Woolcott

Company Number	11173237

Registered Office	104 New Cross Road
	New Cross
	London
	SE14 5BA

Accountants	O A George & Co
	Chartered Certified Accountants & Registered Auditors
	104 New Cross Road
	New Cross
	London
	SE14 5BA