Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-07-01falsetrueNo description of principal activity55falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07411589 2023-07-01 2024-06-30 07411589 2024-06-30 07411589 2022-07-01 2023-06-30 07411589 2023-06-30 07411589 c:Director1 2023-07-01 2024-06-30 07411589 c:Director3 2023-07-01 2024-06-30 07411589 c:RegisteredOffice 2023-07-01 2024-06-30 07411589 c:Agent1 2023-07-01 2024-06-30 07411589 d:ComputerEquipment 2023-07-01 2024-06-30 07411589 d:ComputerEquipment 2024-06-30 07411589 d:ComputerEquipment 2023-06-30 07411589 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 07411589 d:CurrentFinancialInstruments 2024-06-30 07411589 d:CurrentFinancialInstruments 2023-06-30 07411589 d:Non-currentFinancialInstruments 2024-06-30 07411589 d:Non-currentFinancialInstruments 2023-06-30 07411589 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 07411589 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 07411589 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 07411589 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 07411589 d:ShareCapital 2024-06-30 07411589 d:ShareCapital 2023-06-30 07411589 d:RetainedEarningsAccumulatedLosses 2024-06-30 07411589 d:RetainedEarningsAccumulatedLosses 2023-06-30 07411589 c:FRS102 2023-07-01 2024-06-30 07411589 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07411589 c:FullAccounts 2023-07-01 2024-06-30 07411589 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07411589 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Company registration number: 07411589







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2024


OPUS INTERIOR PROJECTS LIMITED






































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OPUS INTERIOR PROJECTS LIMITED
 


 
COMPANY INFORMATION


Directors
Mr A Mullett 
Mr J F Dennison 




Registered number
07411589



Registered office
Victoria House
50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG




Trading Address
Eagle House
167 City Road

London

EC1V 1AW






Accountants
Menzies LLP
Chartered Accountants

Victoria House

50-58 Victoria Road

Farnborough

Hampshire

GU14 7PG




Bankers
HSBC Bank plc
Mill Hill

London

NW7 3BX





 


OPUS INTERIOR PROJECTS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 5


 


OPUS INTERIOR PROJECTS LIMITED
REGISTERED NUMBER:07411589



STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
45
490

  
45
490

Current assets
  

Debtors: amounts falling due within one year
 5 
171,988
108,842

Cash at bank and in hand
  
88,070
82,921

  
260,058
191,763

Creditors: amounts falling due within one year
 6 
(222,999)
(111,597)

Net current assets
  
 
 
37,059
 
 
80,166

Total assets less current liabilities
  
37,104
80,656

Creditors: amounts falling due after more than one year
 7 
(9,644)
(19,911)

  

Net assets
  
27,460
60,745


Capital and reserves
  

Called up share capital 
  
105
105

Profit and loss account
  
27,355
60,640

  
27,460
60,745


Page 1

 


OPUS INTERIOR PROJECTS LIMITED
REGISTERED NUMBER:07411589


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
Mr J F Dennison
Director

Date: 25 February 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


OPUS INTERIOR PROJECTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Opus Interior Projects Limited is a private company limited by shares, registered in England and Wales. The address of its registered office and principal place of business are disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
 
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Page 3

 


OPUS INTERIOR PROJECTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).


4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 July 2023
2,452



At 30 June 2024

2,452



Depreciation


At 1 July 2023
1,962


Charge for the year on owned assets
445



At 30 June 2024

2,407



Net book value



At 30 June 2024
45



At 30 June 2023
490

Page 4

 


OPUS INTERIOR PROJECTS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Trade debtors
106,895
60,445

Other debtors
284
12,282

Prepayments and accrued income
1,643
1,115

Amounts recoverable on contracts
63,166
35,000

171,988
108,842



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,269
10,015

Trade creditors
80,911
76,818

Other taxation and social security
41,892
11,275

Other creditors
6,890
8,952

Accruals and deferred income
83,037
4,537

222,999
111,597



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
9,644
19,911

9,644
19,911



8.


Related party transactions

Other creditors includes loans from directors totalling £3,752 (2023: £1,752). The loans are provided interest free and are repayable on demand.

 
Page 5