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Company Registration No. 03550041 (England and Wales)
O.P.L. CONSTRUCTION LIMITED Unaudited accounts for the year ended 30 April 2024
O.P.L. CONSTRUCTION LIMITED Unaudited accounts Contents
Page
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O.P.L. CONSTRUCTION LIMITED Company Information for the year ended 30 April 2024
Director
Orlando LeBault
Company Number
03550041 (England and Wales)
Registered Office
39 Knoll Drive Coventry CV3 5BU
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O.P.L. CONSTRUCTION LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
34,939 
34,957 
Investment property
395,223 
395,223 
430,162 
430,180 
Current assets
Debtors
27,175 
15,117 
Creditors: amounts falling due within one year
(32,676)
(29,024)
Net current liabilities
(5,501)
(13,907)
Total assets less current liabilities
424,661 
416,273 
Creditors: amounts falling due after more than one year
(161,166)
(166,453)
Net assets
263,495 
249,820 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
263,395 
249,720 
Shareholders' funds
263,495 
249,820 
For the year ending 30 April 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 26 January 2025 and were signed on its behalf by
Orlando LeBault Director Company Registration No. 03550041
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O.P.L. CONSTRUCTION LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
O.P.L. CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03550041. The registered office is 39 Knoll Drive, Coventry, CV3 5BU.
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
10% Reducing balance
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover
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.
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O.P.L. CONSTRUCTION LIMITED Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
94,664 
Additions
3,982 
At 30 April 2024
98,646 
Depreciation
At 1 May 2023
59,707 
Charge for the year
4,000 
At 30 April 2024
63,707 
Net book value
At 30 April 2024
34,939 
At 30 April 2023
34,957 
5
Investment property
2024 
£ 
Fair value at 1 May 2023
395,223 
At 30 April 2024
395,223 
The value quoted is at original cost. The Director considers this to represent current fair value.
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
27,175 
15,117 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
23,396 
23,228 
Taxes and social security
9,280 
5,796 
32,676 
29,024 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
161,166 
166,453 
Aggregate of amounts that fall due for payment after five years
93,802 
93,802 
Certain of the Bank Lending is secured on the Company's properties
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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