1 June 2023 false No description of principal activity Taxfiler 2024.5 SC630109business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC6301092023-05-31 SC6301092023-06-012024-05-31 SC630109business:AuditExempt-NoAccountantsReport2023-06-012024-05-31 SC630109business:FilletedAccounts2023-06-012024-05-31 SC6301092024-05-31 SC630109business:Director12023-06-012024-05-31 SC630109business:RegisteredOffice2023-06-012024-05-31 SC6301092023-05-31 SC630109core:WithinOneYear2024-05-31 SC630109core:WithinOneYear2023-05-31 SC630109core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC630109core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC630109core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC630109core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC630109core:PreviouslyStatedAmount2024-05-31 SC630109core:PreviouslyStatedAmount2023-05-31 SC630109business:SmallEntities2023-06-012024-05-31 SC630109countries:Scotland2023-06-012024-05-31 SC630109core:PlantMachinery2023-06-012024-05-31 SC630109core:PlantMachinery2023-05-31 SC630109core:PlantMachinery2024-05-31 SC6301092022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC630109 (Scotland)
OPC Industries Ltd Unaudited accounts for the year ended 31 May 2024
OPC Industries Ltd Unaudited accounts Contents
Page
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OPC Industries Ltd Company Information for the year ended 31 May 2024
Director
Callum James Stott
Company Number
SC630109 (Scotland)
Registered Office
3 Hill Street Third Floor, New Town Edinburgh EH2 3JP
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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OPC Industries Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
888 
1,776 
Current assets
Debtors
333 
91 
Cash at bank and in hand
32,813 
19,879 
33,146 
19,970 
Creditors: amounts falling due within one year
(18,980)
(13,726)
Net current assets
14,166 
6,244 
Net assets
15,054 
8,020 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
14,054 
7,020 
Shareholders' funds
15,054 
8,020 
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 October 2024 and were signed on its behalf by
Callum James Stott Director Company Registration No. SC630109
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OPC Industries Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
OPC Industries Ltd is a private company, limited by shares, registered in Scotland, registration number SC630109. The registered office is 3 Hill Street, Third Floor, New Town, Edinburgh, EH2 3JP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
2,664 
At 31 May 2024
2,664 
Depreciation
At 1 June 2023
888 
Charge for the year
888 
At 31 May 2024
1,776 
Net book value
At 31 May 2024
888 
At 31 May 2023
1,776 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
333 
91 
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OPC Industries Ltd Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
18,980 
13,726 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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