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Company Registration No. 06766985 (England and Wales)
Opus Independents Limited Unaudited accounts for the year ended 31 December 2024
Opus Independents Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Opus Independents Limited Company Information for the year ended 31 December 2024
Directors
James Alexander Lock Samuel John Walby Joe Colin Kriss Sara-Jayne Hill Ola Modupe Ayo-Ola Fagbohun
Company Number
06766985 (England and Wales)
Registered Office
71 HILL STREET SHEFFIELD S2 4SP
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Opus Independents Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
29,552 
40,586 
Current assets
Debtors
5
54,912 
26,572 
Cash at bank and in hand
487,675 
402,286 
542,587 
428,858 
Creditors: amounts falling due within one year
6
(511,110)
(385,659)
Net current assets
31,477 
43,199 
Total assets less current liabilities
61,029 
83,785 
Creditors: amounts falling due after more than one year
7
(8,855)
(20,706)
Net assets
52,174 
63,079 
Capital and reserves
Profit and loss account
52,174 
63,079 
Shareholders' funds
52,174 
63,079 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by
James Alexander Lock Director Company Registration No. 06766985
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Opus Independents Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Opus Independents Limited is a private company, limited by shares, registered in England and Wales, registration number 06766985. The registered office is 71 HILL STREET, SHEFFIELD, S2 4SP.
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
25%
Computer equipment
33%
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
40,556 
8,808 
49,364 
Additions
- 
513 
513 
Disposals
(956)
(1,355)
(2,311)
At 31 December 2024
39,600 
7,966 
47,566 
Depreciation
At 1 January 2024
6,169 
2,609 
8,778 
Charge for the year
8,723 
2,824 
11,547 
On disposals
(956)
(1,355)
(2,311)
At 31 December 2024
13,936 
4,078 
18,014 
Net book value
At 31 December 2024
25,664 
3,888 
29,552 
At 31 December 2023
34,387 
6,199 
40,586 
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Opus Independents Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
48,539 
19,072 
Accrued income and prepayments
6,273 
7,400 
Other debtors
100 
100 
54,912 
26,572 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
11,551 
10,000 
VAT
18,166 
20,176 
Trade creditors
7,690 
4,257 
Taxes and social security
7,384 
10,494 
Other creditors
3,029 
2,214 
Accruals
522 
- 
Deferred income
462,768 
338,518 
511,110 
385,659 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
8,855 
20,706 
8
Average number of employees
During the year the average number of employees was 20 (2023: 17).
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