IRIS Accounts Production v23.3.1.45 04765002 director 1.6.22 31.5.23 31.5.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh047650022022-05-31047650022023-05-31047650022022-06-012023-05-31047650022021-05-31047650022021-06-012022-05-31047650022022-05-3104765002ns10:Originalns15:EnglandWales2022-06-012023-05-3104765002ns14:PoundSterlingns10:Original2022-06-012023-05-3104765002ns10:Originalns10:Director12022-06-012023-05-3104765002ns10:Original2022-06-012023-05-3104765002ns10:Original2023-05-3104765002ns10:Originalns10:PrivateLimitedCompanyLtd2022-06-012023-05-3104765002ns10:Originalns10:SmallEntities2022-06-012023-05-3104765002ns10:Originalns10:AuditExemptWithAccountantsReport2022-06-012023-05-3104765002ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3104765002ns10:SmallCompaniesRegimeForAccountsns10:Original2022-06-012023-05-3104765002ns10:Originalns10:FullAccounts2022-06-012023-05-3104765002ns10:Originalns10:RegisteredOffice2022-06-012023-05-3104765002ns10:Original2022-05-3104765002ns10:Originalns5:CurrentFinancialInstruments2023-05-3104765002ns10:Originalns5:CurrentFinancialInstruments2022-05-3104765002ns10:Originalns5:Non-currentFinancialInstruments2023-05-3104765002ns10:Originalns5:Non-currentFinancialInstruments2022-05-3104765002ns5:ShareCapitalns10:Original2023-05-3104765002ns5:ShareCapitalns10:Original2022-05-3104765002ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-05-3104765002ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-05-3104765002ns10:Originalns5:LeaseholdImprovements2022-06-012023-05-3104765002ns10:Originalns5:PlantMachinery2022-06-012023-05-3104765002ns10:Originalns5:FurnitureFittings2022-06-012023-05-3104765002ns10:Originalns5:ComputerEquipment2022-06-012023-05-3104765002ns10:Original2021-06-012022-05-3104765002ns10:Originalns5:LeaseholdImprovements2022-05-3104765002ns10:Originalns5:PlantMachinery2022-05-3104765002ns10:Originalns5:FurnitureFittings2022-05-3104765002ns10:Originalns5:ComputerEquipment2022-05-3104765002ns10:Original2022-05-3104765002ns10:Originalns5:LeaseholdImprovements2023-05-3104765002ns10:Originalns5:PlantMachinery2023-05-3104765002ns10:Originalns5:FurnitureFittings2023-05-3104765002ns10:Originalns5:ComputerEquipment2023-05-3104765002ns10:Originalns5:LeaseholdImprovements2022-05-3104765002ns10:Originalns5:PlantMachinery2022-05-3104765002ns10:Originalns5:FurnitureFittings2022-05-3104765002ns10:Originalns5:ComputerEquipment2022-05-3104765002ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-3104765002ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-05-3104765002ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-05-3104765002ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-05-31
REGISTERED NUMBER: 04765002 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Opus21 Consultants Limited

Opus21 Consultants Limited (Registered number: 04765002)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Opus21 Consultants Limited

Company Information
for the Year Ended 31 May 2023







DIRECTOR: Mr M Hunter Purvis





REGISTERED OFFICE: North Nelson Industrial Estate
Unit 5 Atley Business Park Atley Way
Cramlington
Northumberland
NE23 1WP





REGISTERED NUMBER: 04765002 (England and Wales)





ACCOUNTANTS: AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ

Opus21 Consultants Limited (Registered number: 04765002)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 126,235 147,633

CURRENT ASSETS
Stocks 25,420 22,865
Debtors 5 222,616 344,006
248,036 366,871
CREDITORS
Amounts falling due within one year 6 192,672 306,560
NET CURRENT ASSETS 55,364 60,311
TOTAL ASSETS LESS CURRENT
LIABILITIES

181,599

207,944

CREDITORS
Amounts falling due after more than
one year

7

94,618

87,488
NET ASSETS 86,981 120,456

CAPITAL AND RESERVES
Called up share capital 40,000 40,000
Retained earnings 46,981 80,456
SHAREHOLDERS' FUNDS 86,981 120,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Opus21 Consultants Limited (Registered number: 04765002)

Balance Sheet - continued
31 May 2023


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 director and authorised for issue on 9 February 2024 and were signed by:





Mr M Hunter Purvis - Director


Opus21 Consultants Limited (Registered number: 04765002)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Opus21 Consultants 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.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 year was 9 (2022 - 9 ) .

Opus21 Consultants Limited (Registered number: 04765002)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Improvements Plant and and Computer
to property machinery fittings equipment Totals
£ £ £ £ £
COST
At 1 June 2022 39,897 452,399 16,608 55,789 564,693
Additions - 879 - - 879
At 31 May 2023 39,897 453,278 16,608 55,789 565,572
DEPRECIATION
At 1 June 2022 31,475 322,938 14,775 47,872 417,060
Charge for year 1,263 19,551 275 1,188 22,277
At 31 May 2023 32,738 342,489 15,050 49,060 439,337
NET BOOK VALUE
At 31 May 2023 7,159 110,789 1,558 6,729 126,235
At 31 May 2022 8,422 129,461 1,833 7,917 147,633

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£ £
Trade debtors 13,999 1,199
Other debtors 188,447 188,447
Directors' loan accounts 18,445 152,635
Prepayments 1,725 1,725
222,616 344,006

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£ £
Bank loans and overdrafts 47,070 162,489
Other loans 10,000 10,000
Trade creditors 37,665 38,804
Tax 18,567 21,854
Social security and other taxes 26,147 32,709
VAT 41,431 28,238
Other creditors 9,794 9,855
Accrued expenses 1,998 2,611
192,672 306,560

Opus21 Consultants Limited (Registered number: 04765002)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.23 31.5.22
£ £
Bank loans - 2-5 years 94,618 87,488

Opus21 Consultants Limited

Report of the Accountants to the Director of
Opus21 Consultants Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2023 set out on pages one to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






AWS Accountancy Limited
3 Berrymoor Court
Northumberland Business Park
Cramlington
Northumberland
NE23 7RZ


9 February 2024