Company registration number SC493651 (Scotland)
OPS INPUT LIMITED
Unaudited financial statements
for the year ended 31 March 2025
Pages for filing with registrar
OPS INPUT LIMITED
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of OPS INPUT LIMITED
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of OPS INPUT LIMITED for the year ended 31 March 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of OPS INPUT LIMITED, as a body, in accordance with the terms of our engagement letter dated 1 April 2021. Our work has been undertaken solely to prepare for your approval the financial statements of OPS INPUT LIMITED and state those matters that we have agreed to state to the b oard of d irectors of OPS INPUT LIMITED, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than OPS INPUT LIMITED and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that OPS INPUT LIMITED has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of OPS INPUT LIMITED. You consider that OPS INPUT LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of OPS INPUT LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

James Milne
Chartered Accountants
Rosewood
Raemoir Road
Banchory
AB31 4ET
7 November 2025
OPS INPUT LIMITED
Statement of financial position
as at 31 March 2025
31 March 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
6,435
3,390
Current assets
Debtors
533
1,480
Cash at bank and in hand
10,947
10,194
11,480
11,674
Creditors: amounts falling due within one year
(5,985)
(8,197)
Net current assets
5,495
3,477
Total assets less current liabilities
11,930
6,867
Provisions for liabilities
(1,223)
(644)
Net assets
10,707
6,223
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
10,607
6,123
Total equity
10,707
6,223

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

OPS INPUT LIMITED
Statement of financial position (continued)
as at 31 March 2025
31 March 2025
3
The financial statements were approved by the board of directors and authorised for issue on 5 November 2025 and are signed on its behalf by:
Michael J. Mawby
Director
Company Registration No. SC493651
OPS INPUT LIMITED
Notes to the financial statements
for the year ended 31 March 2025
4
1
Accounting policies
Company information

OPS INPUT LIMITED is a private company limited by shares incorporated in Scotland. The registered office is Rosewood, Raemoir Road, Banchory, Kincardineshire, United Kingdom, AB31 4ET and principal place of business is 57 High Street, Forres IV36 1PB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

OPS INPUT LIMITED
Notes to the financial statements (continued)
for the year ended 31 March 2025
1
Accounting policies (continued)
5
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
OPS INPUT LIMITED
Notes to the financial statements (continued)
for the year ended 31 March 2025
6
3
Tangible fixed assets
Total
£
Cost
At 1 April 2024
11,016
Additions
5,814
Disposals
(2,527)
At 31 March 2025
14,303
Depreciation and impairment
At 1 April 2024
7,626
Depreciation charged in the year
2,769
Eliminated in respect of disposals
(2,527)
At 31 March 2025
7,868
Carrying amount
At 31 March 2025
6,435
At 31 March 2024
3,390
4
Directors' transactions
Description
Opening balance (credit)
Amounts advanced
Amounts repaid
Closing balance (credit)
£
£
£
£
Michael J. Mawby - Director's account
4,258
1,000
(1,000)
4,258
4,258
1,000
(1,000)
4,258
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