REGISTERED NUMBER: 05548580 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

OPA BATH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S. Miaris

SECRETARY:

Mr S. Miaris

REGISTERED OFFICE:

128 Stoke Lane

Westbury-on-Trym

Bristol

BS9 3RJ

REGISTERED NUMBER:

05548580 (England and Wales)

ACCOUNTANTS:

LARKOS & PARTNERS

128 STOKE LANE

WESTBURY ON TRYM

BRISTOL

BS9 3RJ

FIXED ASSETS

Tangible assets

4

424,482

444,856

CURRENT ASSETS

Stocks

5

36,740

38,280

Debtors

6

445,907

562,909

Cash at bank and in hand

75,081

104,992

557,728

706,181

CREDITORS

Amounts falling due within one year

7

154,229

151,241

NET CURRENT ASSETS

403,499

554,940

TOTAL ASSETS LESS CURRENT LIABILITIES

827,981

999,796

CREDITORS

Amounts falling due after more than one year

8

26,515

205,590

NET ASSETS

801,466

794,206

CAPITAL AND RESERVES

Called up share capital

10

600

600

Retained earnings

11

800,866

793,606

SHAREHOLDERS' FUNDS

801,466

794,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Director the director and authorised for issue on 28 November 2025 and were signed by:

Mr S. Miaris - Director

1.	STATUTORY INFORMATION

OPA Bath Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 43 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

leasehold

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

187,770

689,858

18,750

896,378

Additions

-

18,980

-

18,980

At 31 August 2025

187,770

708,838

18,750

915,358

DEPRECIATION

At 1 September 2024

-

440,682

10,840

451,522

Charge for year

-

37,376

1,978

39,354

At 31 August 2025

-

478,058

12,818

490,876

NET BOOK VALUE

At 31 August 2025

187,770

230,780

5,932

424,482

At 31 August 2024

187,770

249,176

7,910

444,856

5.

STOCKS

31/8/25

31/8/24

£

£

Stocks

36,740

38,280

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Other debtors

9,864

6,334

Sundry Debtors

433,106

552,475

Prepayments

2,937

4,100

445,907

562,909

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade creditors

36,340

35,980

Company Credit Card - Amex

-

4,201

Corporation Tax

1,376

2,285

Social security and other taxes

9,955

9,577

VAT

48,386

45,158

Other creditors

37,126

33,943

Directors' current accounts

14,776

18,467

Accrued expenses

6,270

1,630

154,229

151,241

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans (see note 9)

26,515

58,333

Other loans (see note 9)

-

147,257

26,515

205,590

9.

LOANS

An analysis of the maturity of loans is given below:

31/8/25

31/8/24

£

£

Amounts falling due between one and two years:

Lloyds Loan

-

147,257

Amounts falling due between two and five years:

Bank Loan 2

26,515

58,333

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/8/25

31/8/24

value:

£

£

600

Ordinary

£1

600

600

11.

RESERVES

Retained

earnings

£

At 1 September 2024

793,606

Profit for the year

7,760

Dividends

(500

)

At 31 August 2025

800,866