Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-01 false No description of principal activity 2 2 false true false 07755848 2024-01-01 2024-12-31 07755848 2023-01-01 2023-12-31 07755848 2024-12-31 07755848 2023-12-31 07755848 c:Director1 2024-01-01 2024-12-31 07755848 d:PlantMachinery 2024-01-01 2024-12-31 07755848 d:PlantMachinery 2024-12-31 07755848 d:PlantMachinery 2023-12-31 07755848 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07755848 d:ComputerEquipment 2024-01-01 2024-12-31 07755848 d:ComputerEquipment 2024-12-31 07755848 d:ComputerEquipment 2023-12-31 07755848 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07755848 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 07755848 d:CurrentFinancialInstruments 2024-12-31 07755848 d:CurrentFinancialInstruments 2023-12-31 07755848 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 07755848 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 07755848 d:ShareCapital 2024-12-31 07755848 d:ShareCapital 2023-12-31 07755848 d:RetainedEarningsAccumulatedLosses 2024-12-31 07755848 d:RetainedEarningsAccumulatedLosses 2023-12-31 07755848 c:FRS102 2024-01-01 2024-12-31 07755848 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07755848 c:FullAccounts 2024-01-01 2024-12-31 07755848 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07755848 2 2024-01-01 2024-12-31 07755848 6 2024-01-01 2024-12-31 07755848 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 07755848 OPP CAPITAL LTD FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
OPP CAPITAL LTD REGISTERED NUMBER: 07755848 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 406 |  | 1,406
Investments | 5 |  | 11,165 |  | 11,165
|  |  | 11,571 |  | 12,571
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 59,682 |  | 41,075 |
Cash at bank and in hand | 7 | 109,027 |  | 219,235 |
|  | 168,709 |  | 260,310 |
Creditors: amounts falling due within one year | 8 | (3,059) |  | (3,148) |
Net current assets |  |  | 165,650 |  | 257,162
Total assets less current liabilities |  |  | 177,221 |  | 269,733
Net assets |  |  | 177,221 |  | 269,733
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 177,220 |  | 269,732
|  |  | 177,221 |  | 269,733
Page 1
OPP CAPITAL LTD REGISTERED NUMBER: 07755848 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 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:
................................................ E Olins
Director
Date: 18 September 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
OPP CAPITAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
OPP Capital Limited is a private company limited by shares. The company is incorporated in England and Wales and its registered office address is Aston House, Cornwall Avenue, London, N3 1LF. The company registration number is 07755848. 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 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 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 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. Page 3
OPP CAPITAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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:
|  |  |  | Plant and machinery | - | 3 years straight line
|  |  |  | Computer equipment | - |
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.
| 2.5 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
OPP CAPITAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2023 - 2).
4. | Tangible fixed assets
|  | Plant and machinery | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 76,579 | - | 76,579
| Additions | - | 609 | 609
| At 31 December 2024 | 76,579 | 609 | 77,188
| Depreciation |  |  |
| At 1 January 2024 | 75,173 | - | 75,173
| Charge for the year on owned assets | 1,406 | 203 | 1,609
| At 31 December 2024 | 76,579 | 203 | 76,782
| Net book value |  |  |
| At 31 December 2024 | - | 406 | 406
| At 31 December 2023 | 1,406 | - | 1,406
5. | Fixed asset investments
|  | Fixed asset investments
|  | £
| Cost or valuation |
| At 1 January 2024 | 11,165
| At 31 December 2024 | 11,165
Page 5
OPP CAPITAL LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 59,681 | 41,074
| Called up share capital not paid | 1 | 1
|  | 59,682 | 41,075
7. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 109,027 | 219,235
|  | 109,027 | 219,235
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | - | 862
| Other creditors | 39 | 36
| Accruals and deferred income | 3,020 | 2,250
|  | 3,059 | 3,148
Page 6