Opus Construct Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07917516

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,753		12,506

			9,753		12,506
CURRENT ASSETS
Stocks	5	58,951		123,900
Debtors	6	107,963		111,623
Cash at bank and in hand		19,116		4,176

		186,030		239,699
Creditors: Amounts Falling Due Within One Year	7	(185,245 )		(286,777 )

NET CURRENT ASSETS (LIABILITIES)			785		(47,078 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10,538		(34,572 )

Creditors: Amounts Falling Due After More Than One Year	8		(11,978 )		(25,489 )

NET LIABILITIES			(1,440 )		(60,061 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(1,540 )		(60,161 )

SHAREHOLDERS' FUNDS			(1,440)		(60,061)

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Opus Construct Ltd

Balance Sheet (continued)

As At 31 January 2025

For the year ending 31 January 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Cosma

Director

17th October 2025

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

1. General Information

Opus Construct Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07917516 . The registered office is 31 Cleves Road, Hemel Hempstead, Hertfordshire, HP2 7LQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the going concern basis. This assumes that the company will continue in operational existence for the foreseeable future.

At the balance sheet date, the company's liabilities for the period from 1 February 2024 to 31 January 2025 exceed its assets. The director of the company has sought assurance from the creditors that their debts will not be called in within the next twelve months.

The director has been therefore deemed it appropriate that the financial statements be prepared on the going concern basis.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Opus Construct Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2024	14,125	3,049	17,174
Additions	-	499	499

As at 31 January 2025	14,125	3,548	17,673

Depreciation
As at 1 February 2024	3,531	1,137	4,668
Provided during the period	2,649	603	3,252

As at 31 January 2025	6,180	1,740	7,920

Net Book Value
As at 31 January 2025	7,945	1,808	9,753

As at 1 February 2024	10,594	1,912	12,506

5. Stocks

	2025	2024
	£	£
Work in progress	58,951	123,900

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,180	2,000
Other debtors	20,560	12,200

	22,740	14,200
Due after more than one year
Other debtors	85,223	97,423

	107,963	111,623

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,511	3,511
Trade creditors	26,298	23,152
Bank loans and overdrafts	10,000	10,000
Other creditors	66,424	110,434
Taxation and social security	79,012	139,680

	185,245	286,777

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Opus Construct Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,145	9,656
Bank loans	5,833	15,833

	11,978	25,489

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,511	3,511
Later than one year and not later than five years	6,145	9,656

	9,656	13,167

	9,656	13,167

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

11. Related Party Transactions

During the year, no dividend was paid to the directors.

12. Ultimate Controlling Party

The company is controlled by the directors of the company.

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