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Registered number: 07675494
The OPO (Shrewsbury) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
The OPO (Shrewsbury) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
The OPO (Shrewsbury) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07675494

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,352 |  | 4,206
|  |  | 5,352 |  | 4,206
CURRENT ASSETS
Stocks | 5 | 10,200 |  | 10,200 |
Debtors | 6 | 21,711 |  | 18,020 |
Cash at bank and in hand |  | 160,669 |  | 138,292 |
|  | 192,580 |  | 166,512 |
Creditors: Amounts Falling Due Within One Year | 7 | (107,503 ) |  | (89,708 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 85,077 |  | 76,804
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 90,429 |  | 81,010
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,338 ) |  | (1,052 )
NET ASSETS |  |  | 89,091 |  | 79,958
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 88,991 |  | 79,858
SHAREHOLDERS' FUNDS |  |  | 89,091 |  | 79,958

Page 1
Page 2
The OPO (Shrewsbury) Limited
Balance Sheet (continued)
As At 30 June 2025
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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Richard Flukes Director
12 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The OPO (Shrewsbury) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
The OPO (Shrewsbury) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07675494 . The registered office is 1 Milk Street, Shrewsbury, Shropshire, SY1 1SZ.
The financial statements are presented in pound sterling.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% reducing balance

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 14)
11 14
Page 3
Page 4
The OPO (Shrewsbury) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 1,210 | 41,880 | 43,090
Additions | - | 2,483 | 2,483
As at 30 June 2025 | 1,210 | 44,363 | 45,573
Depreciation
As at 1 July 2024 | 1,210 | 37,674 | 38,884
Provided during the period | - | 1,337 | 1,337
As at 30 June 2025 | 1,210 | 39,011 | 40,221
Net Book Value
As at 30 June 2025 | - | 5,352 | 5,352
As at 1 July 2024 | - | 4,206 | 4,206

5. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Finished goods | 10,200 |  | 10,200

6. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 21,711 |  | 18,020

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 17,361 |  | 10,821
Amounts owed to participating interests | 30,000 |  | 30,000
Other creditors | 33,363 |  | 30,072
Taxation and social security | 26,779 |  | 18,815
| 107,503 |  | 89,708

8. Share Capital

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
The OPO (Shrewsbury) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Included within Other Creditors at the balance sheet date are unpaid contributions of £447 (2024: £718) due to the fund.
10. Related Party Transactions
Included within creditors is £19,282 (2024: £20,052) owed to the director.
Also included within creditors is £30,000 (2024: £30,00) owed to a company under common control.
11. Transition to FRS 102
The company adopted FRS102 for the first time during the period. The date of transition was 1 July 2023.
The transition has required the company to provide for deferred taxation in line with the accounting policy. The effect of the transition on the company's financial position is a decrease in opening reserves of £1,052 (2024: £1,183).
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