Opus Biological Limited - Filleted accounts

Registered number

11197130

Opus Biological Limited

Filleted Accounts

31 March 2025

Opus Biological Limited
Registered number:		11197130
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		3,890			6,150
Tangible assets	4		145,926			23,472
Investments	5		1			1
			149,817			29,623

Current assets
Debtors	6	92,539			147,988
Cash at bank and in hand		406,743			164,333
		499,282			312,321

Creditors: amounts falling due within one year	7	(255,582)			(155,102)

Net current assets			243,700			157,219

Total assets less current liabilities			393,517			186,842

Creditors: amounts falling due after more than one year	8		(323,410)			(333,342)



Net assets/(liabilities)			70,107			(146,500)

Capital and reserves
Called up share capital			1			1
Profit and loss account			70,106			(146,501)

Shareholders' funds			70,107			(146,500)

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.

K C Batcheler
Director
Approved by the board on 19 November 2025

Opus Biological Limited
Notes to the Accounts
for the year ended 31 March 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	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:

	Leasehold land and buildings	over 10 years
	Plant and machinery	over 4 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.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to pension 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		4


3	Intangible fixed assets					£
	Website

	Cost
	At 1 April 2024					35,060
	At 31 March 2025					35,060

	Amortisation
	At 1 April 2024					28,910
	Provided during the year					2,260
	At 31 March 2025					31,170

	Net book value
	At 31 March 2025					3,890
	At 31 March 2024					6,150



4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	-		38,528		38,528
	Additions	103,956		46,370		150,326
	At 31 March 2025	103,956		84,898		188,854

	Depreciation
	At 1 April 2024	-		15,056		15,056
	Charge for the year	10,396		17,476		27,872
	At 31 March 2025	10,396		32,532		42,928

	Net book value
	At 31 March 2025	93,560		52,366		145,926
	At 31 March 2024	-		23,472		23,472


5	Investments

Other
investments
£
	Cost
	At 1 April 2024					1

	At 31 March 2025					1


6	Debtors			2025		2024
£					£

	Trade debtors			36,004		48,138
	Deferred tax asset			21,287		21,287
	Other debtors			35,248		78,563
				92,539		147,988


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

	Bank loans and overdrafts			9,932		9,932
	Trade creditors			39,054		21,599
	Taxation and social security costs			30,830		-
	Other creditors			175,766		123,571
				255,582		155,102


8	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			3,410		13,342
	Other creditors			320,000		320,000
				323,410		333,342


9	Other information

	Opus Biological Limited is a private company limited by shares and incorporated in England. Its registered office is:
	c/o Harrison Clark Rickerbys
	5 Deansway
	Worcester
	WR1 2JG