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COMPANY REGISTRATION NUMBER: 06595509

Opusclean Limited

Filleted Unaudited Abridged Financial Statements

30 June 2025

Opusclean Limited

Abridged Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 25,357 | 21,436

Current assets

Stocks | 1,500 | 2,000
Debtors | 117,430 | 126,084
Cash at bank and in hand | 24,706 | 20,706
| --------- | ---------
| 143,636 | 148,790

Creditors: amounts falling due within one year | 115,502 | 107,042
| --------- | ---------
Net current assets | 28,134 | 41,748
| -------- | --------
Total assets less current liabilities | 53,491 | 63,184

Creditors: amounts falling due after more than one year | 46,241 | 64,158

Provisions

Taxation including deferred tax | 4,818 | 2,923
| -------- | --------
Net assets/(liabilities) | 2,432 | ( 3,897)
| -------- | --------

Capital and reserves

Called up share capital | 10 | 10
Profit and loss account | 2,422 | ( 3,907)
| ------- | -------
Shareholder funds/(deficit) | 2,432 | ( 3,897)
| ------- | -------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Opusclean Limited

Abridged Statement of Financial Position (continued)

30 June 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 25 November 2025 , and are signed on behalf of the board by:

Mr M Huckle
Director

Company registration number: 06595509

Opusclean Limited

Notes to the Abridged Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Mallard Way, Pride Park, Derby, DE24 8GX.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The accounts have been prepared on a going concern basis. The company is reliant on the continuing support of the directors and bankers.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on a discounted/an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Property improvements | - | Over the term of the lease
| Plant and machinery | - | 20% reducing balance
| Fixtures & fittings | - | 20% reducing balance
| Motor vehicles | - | 25% straight line
| Equipment | - | 33% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 97 (2024: 81 ).
5. Tangible assets

| £
Cost |
At 1 July 2024 | 97,641
Additions | 12,637
| ---------
At 30 June 2025 | 110,278
| ---------
Depreciation |
At 1 July 2024 | 76,205
Charge for the year | 8,716
| ---------
At 30 June 2025 | 84,921
| ---------
Carrying amount |
At 30 June 2025 | 25,357
| ---------
At 30 June 2024 | 21,436
| ---------

6. Other financial commitments
The company had other financial commitments at the year end totalling £45,871(2024 - £61,249).
7. Related party transactions
The directors are also directors and shareholders of Opusclean Services Limited, a company registered in England and Wales. The Company was dormant throughout the year.