OPC Assessment Limited - Filleted accounts

Registered number

04026260

OPC Assessment Limited

Unaudited Filleted Accounts

31 July 2025

OPC Assessment Limited
Registered number:		04026260
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		750			-

Current assets
Debtors	4	219,096			153,775
Cash at bank and in hand		1,092,281			844,169
		1,311,377			997,944

Creditors: amounts falling due within one year	5	(234,811)			(82,874)

Net current assets			1,076,566			915,070

Net assets			1,077,316			915,070

Capital and reserves
Called up share capital			666			666
Capital redemption reserve	6		333			333
Profit and loss account			1,076,317			914,071

Shareholders' funds			1,077,316			915,070

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J D Lawrence
Director
Approved by the board on 17 November 2025

OPC Assessment Limited
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The accounts are presented in Sterling.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures tools and equipment	over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		6		5


3	Tangible fixed assets
					Fixtures, fittings and equipment
£
	Cost
	At 1 August 2024				29,896
	Additions				750
	At 31 July 2025				30,646

	Depreciation
	At 1 August 2024				29,896
	At 31 July 2025				29,896

	Net book value
	At 31 July 2025				750


4	Debtors		2025		2024
£				£

	Trade debtors		111,371		117,208
	Other debtors		107,725		36,567
			219,096		153,775


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		33,210		15,971
	Taxation and social security costs		167,184		50,811
	Other creditors		34,417		16,092
			234,811		82,874


6	Capital redemption reserve		2025		2024
£				£

	At 1 August 2024		333		333

	At 31 July 2025		333		333


7	Other financial commitments		2025		2024
£				£

	Total future minimum payments under non-cancellable operating leases		825		1,725


8	Other information

	OPC Assessment Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Wellstones
	Watford
	Hertfordshire
	WD17 2AE