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REGISTERED NUMBER: 09042113 (England and Wales)

| O & P Financial Services Limited |

| Unaudited financial statements |

| for the year ended 31 May 2025 |

O & P Financial Services Limited (Registered number: 09042113)

Contents of the financial statements

For The Year Ended 31 May 2025

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 4 |

O & P Financial Services Limited

Company information

For The Year Ended 31 May 2025

| Directors: | K Wheeler

| C Wheeler

| Registered office: | Construction House

| Runwell Road

| Wickford

| Essex

| SS11 7HQ

| Registered number: | 09042113 (England and Wales)

| Accountants: | Clay Ratnage Strevens & Hills

| Chartered Accountants

| Construction House, Runwell Road

| Wickford

| Essex

| SS11 7HQ

O & P Financial Services Limited (Registered number: 09042113)

Balance sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 2,962 |  | 3,183 |  |

Current assets

Debtors | 5 | 81 |  | 75 |  |

Cash at bank | 5,031 |  | 8,038 |  |

5,112 |  | 8,113 |  |

Creditors

Amounts falling due within one year | 6 | 12,336 |  | 21,817 |  |

Net current liabilities | (7,224 | ) | (13,704 | ) |

Total assets less current liabilities | (4,262 | ) | (10,521 | ) |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | (4,362 | ) | (10,621 | ) |

(4,262 | ) | (10,521 | ) |

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

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

The directors acknowledge their 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.

O & P Financial Services Limited (Registered number: 09042113)

Balance sheet - continued

31 May 2025

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2026 and were signed on its behalf by:

K Wheeler - Director

O & P Financial Services Limited (Registered number: 09042113)

Notes to the financial statements

For The Year Ended 31 May 2025

1. | Statutory information

| O & P Financial Services Limited 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.

| Computer equipment | - | 20% on reducing balance

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

O & P Financial Services Limited (Registered number: 09042113)

Notes to the financial statements - continued

For The Year Ended 31 May 2025

2. | Accounting policies - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's Balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

| Impairment of financial assets

| Financial assets are assessed for indicators of impairment at each reporting date.

| Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

| If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

| Financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities.

| Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

| Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

O & P Financial Services Limited (Registered number: 09042113)

Notes to the financial statements - continued

For The Year Ended 31 May 2025

2. | Accounting policies - continued

| Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

| Derecognition of financial instruments

| Derecognition of financial assets

| Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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.

O & P Financial Services Limited (Registered number: 09042113)

Notes to the financial statements - continued

For The Year Ended 31 May 2025

2. | Accounting policies - continued

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | Tangible fixed assets

| Computer

| equipment

£ |

| Cost

| At 1 June 2024 | 6,570 |  |

| Additions | 519 |  |

| At 31 May 2025 | 7,089 |  |

| Depreciation

| At 1 June 2024 | 3,387 |  |

| Charge for year | 740 |  |

| At 31 May 2025 | 4,127 |  |

| Net book value

| At 31 May 2025 | 2,962 |  |

| At 31 May 2024 | 3,183 |  |

O & P Financial Services Limited (Registered number: 09042113)

Notes to the financial statements - continued

For The Year Ended 31 May 2025

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Prepayments and accrued income | 81 |  | 75 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Directors' current accounts | 11,316 |  | 20,797 |  |

| Accruals and deferred income | 1,020 |  | 1,020 |  |

12,336 |  | 21,817 |  |