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REGISTERED NUMBER: 07100395 (England and Wales)















Vopa Consulting Ltd

Unaudited Financial Statements for the Year Ended 31 December 2024






Vopa Consulting Ltd (Registered number: 07100395)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Vopa Consulting Ltd

Company Information
for the Year Ended 31 December 2024







DIRECTORS: S C Carter
Mrs M Carter





SECRETARY: Miss A L Carter





REGISTERED OFFICE: 65 Cove Road
Farnborough
Hampshire
GU14 0EX





REGISTERED NUMBER: 07100395 (England and Wales)





ACCOUNTANTS: Hughes Waddell
The White House
2 Meadrow
Godalming
Surrey
GU7 3HN

Vopa Consulting Ltd (Registered number: 07100395)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 126,026 168,034
Tangible assets 5 41,087 51,274
167,113 219,308

CURRENT ASSETS
Debtors 6 357,533 273,383
Cash at bank and in hand 68,493 7,939
426,026 281,322
CREDITORS
Amounts falling due within one year 7 835,637 826,940
NET CURRENT LIABILITIES (409,611 ) (545,618 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(242,498

)

(326,310

)

PROVISIONS FOR LIABILITIES 3,741 4,707
NET LIABILITIES (246,239 ) (331,017 )

RESERVES
Retained earnings (246,239 ) (331,017 )
(246,239 ) (331,017 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Vopa Consulting Ltd (Registered number: 07100395)

Balance Sheet - continued
31 December 2024


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 Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:





S C Carter - Director


Vopa Consulting Ltd (Registered number: 07100395)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Vopa Consulting Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

As at the balance sheet date the company had net liabilities of £246,239 (2023: £331,017). The parent company will continue to financially support the company and, therefore, the directors are of the opinion that the going concern basis of preparation is appropriate.

Turnover
Turnover represents the provision of care services. Income is recognised at the point care is provided. The provision of care services is an exempt activity for VAT purposes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 10% on cost
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Vopa Consulting Ltd (Registered number: 07100395)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

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 51 (2023 - 64 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 210,042
AMORTISATION
At 1 January 2024 42,008
Charge for year 42,008
At 31 December 2024 84,016
NET BOOK VALUE
At 31 December 2024 126,026
At 31 December 2023 168,034

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024 84,104 7,543 29,247 120,894
Additions 2,144 140 1,159 3,443
Disposals - (3,408 ) (954 ) (4,362 )
At 31 December 2024 86,248 4,275 29,452 119,975
DEPRECIATION
At 1 January 2024 49,672 5,877 14,071 69,620
Charge for year 8,612 475 3,436 12,523
Eliminated on disposal - (3,054 ) (201 ) (3,255 )
At 31 December 2024 58,284 3,298 17,306 78,888
NET BOOK VALUE
At 31 December 2024 27,964 977 12,146 41,087
At 31 December 2023 34,432 1,666 15,176 51,274

Vopa Consulting Ltd (Registered number: 07100395)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 202,730 174,998
Other debtors 143,936 96,864
Prepayments 10,867 1,521
357,533 273,383

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade creditors 25,187 14,203
Taxation and social security 67,946 53,115
Other creditors 742,504 759,622
835,637 826,940