Opinion Research Services Limited

Registered number

02904006

Report and Unaudited Accounts

31 March 2025

Opinion Research Services Limited

Company Information

Directors

Dale Hall

Rachel Hall

Jonathan Lee

Accountants

I D Bowen & Co

19 Alexandra Road

Gorseinon

Swansea

SA4 4NW

Registered office

The Strand

Swansea

SA1 1AF

Registered number

02904006

Opinion Research Services Limited
Registered number:		02904006
Directors' Report

The directors present their report and accounts for the year ended 31 March 2025.

Principal activities
The company's principal activity during the year continued to be that of Socio Economic and Public Opinion Surveying and Market Research.

Directors
The following persons served as directors during the year:

	Dale Hall
	Rachel Hall
	Jonathan Lee

Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 11 December 2025 and signed on its behalf.





Dale Hall
Director

Opinion Research Services Limited
Profit and Loss Account
for the year ended 31 March 2025


	2025		2024
£		£

Turnover	3,960,818		3,902,786

Cost of sales	(662,263)		(677,869)

Gross profit	3,298,555		3,224,917

Administrative expenses	(3,125,930)		(3,049,154)

Operating profit	172,625		175,763

Interest receivable	2,453		1,455
Interest payable	(30,696)		(41,329)

Profit before taxation	144,382		135,889

Tax on profit	(34,680)		(20,206)

Profit for the financial year	109,702		115,683

Opinion Research Services Limited
Registered number:		02904006
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		73,035			51,228

Current assets
Debtors	4	962,712			1,000,738
Cash at bank and in hand		333,591			405,122
		1,296,303			1,405,860

Creditors: amounts falling due within one year	5	(698,883)			(727,946)

Net current assets			597,420			677,914

Total assets less current liabilities			670,455			729,142

Creditors: amounts falling due after more than one year	6		(200,000)			(337,780)

Provisions for liabilities			(9,046)			(4,655)


Net assets			461,409			386,707

Capital and reserves
Called up share capital			2			2
Profit and loss account			461,407			386,705

Shareholders' funds			461,409			386,707

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.




Dale Hall
Director
Approved by the board on 11 December 2025

Opinion Research Services Limited
Statement of Changes in Equity
for the year ended 31 March 2025

Share		Profit		Total
capital		and loss
account
£		£		£

At 1 April 2023	2		306,022		306,024

Profit for the financial year	-		115,683		115,683

Dividends	-		(35,000)		(35,000)

At 31 March 2024	2		386,705		386,707



At 1 April 2024	2		386,705		386,707

Profit for the financial year	-		109,702		109,702

Dividends	-		(35,000)		(35,000)

At 31 March 2025	2		461,407		461,409

Opinion Research Services 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. 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. 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.

	Government grants
	Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

	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 improvements			over the lease term
	Plant and machinery			over 3 to 5 years
	Motor vehicles			25% on the reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	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					119		133


3	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	47,938		995,302		10,660		1,053,900
	Additions	-		23,943		20,944		44,887
	At 31 March 2025	47,938		1,019,245		31,604		1,098,787

	Depreciation
	At 1 April 2024	13,050		978,962		10,660		1,002,672
	Charge for the year	3,592		17,308		2,180		23,080
	At 31 March 2025	16,642		996,270		12,840		1,025,752

	Net book value
	At 31 March 2025	31,296		22,975		18,764		73,035
	At 31 March 2024	34,888		16,340		-		51,228


4	Debtors					2025		2024
£							£

	Trade debtors					946,719		942,094
	Other debtors					15,993		58,644
						962,712		1,000,738


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

	Trade creditors					191,096		185,595
	Taxation and social security costs					310,971		327,941
	Other creditors					196,816		214,410
						698,883		727,946


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

	Amounts owed to group undertakings and undertakings in which the company has a participating interest					200,000		337,780

	The company is engaged in a reconstruction which will enable the founding director/shareholder to withdraw from the day-to-day operation and management of the company. As part of this restructuring, Opinion Research Services Limited became a wholly owned subsidiary of ORS Genesis Limited. On 27 March 2020 Opinion Research Services Limited’s non-core assets and surplus cash were transferred to ORS Genesis Limited by way of a dividend in specie and cash dividend. ORS Genesis Limited continues to support Opinion Research Services Limited and has provided the company with cash loans for working capital during the restructuring. The amount due ORS Genesis Limited at 31 March 2025 was £200,000. The loan is unsecured and attracts interest at 6% over the Bank of England base rate. The loan is repayable within 5 years and the repayment schedule will be determined by the company’s ongoing cash generation.


7	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					291,250		321,250


8	Related party transactions

	Opinion Research Services Limited is wholly owned subsidiary of ORS Genesis Limited
	During the year the company incurred interest charges and was provided with professional and consultancy services by ORS Genesis Limited as set out below:

						2025		2024
£							£
	Fees for the provision of professional and consultancy services					74,970		65,000
	Interest on loan advances					30,696		41,329
	Dividends paid in the year					35,000		35,000
						140,666		141,329

	At the year end the following amounts were due to ORS Genesis Limited in respect of interest charges and services received:
						2025		2024
£							£
	Trade creditors					74,970		65,000
	Other creditors					3,536		3,329
						78,506		68,329

	Dividends paid to ORS Genesis Limited during the year					35,000		35,000


9	Controlling party

	The company is a wholly owned subsidiary of ORS Genesis Limited and is under the ultimate control of Mr D Hall and Mrs R Hall by virtue of their shareholdings in the parent company.


10	Other information

	Opinion Research Services Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	The Strand
	Swansea
	SA1 1AF