IRIS Accounts Production v25.4.12.37 08123395 Board of Directors 1.7.24 30.6.25 30.6.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08123395 2024-06-30 08123395 2025-06-30 08123395 2024-07-01 2025-06-30 08123395 2023-06-30 08123395 2023-07-01 2024-06-30 08123395 2024-06-30 08123395 ns14:PoundSterling 2024-07-01 2025-06-30 08123395 ns10:Director1 2024-07-01 2025-06-30 08123395 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08123395 ns10:SmallEntities 2024-07-01 2025-06-30 08123395 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08123395 ns10:SmallCompaniesRegimeForDirectorsReport 2024-07-01 2025-06-30 08123395 ns10:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08123395 ns10:FullAccounts 2024-07-01 2025-06-30 08123395 ns10:Director2 2024-07-01 2025-06-30 08123395 ns10:Director3 2024-07-01 2025-06-30 08123395 ns10:RegisteredOffice 2024-07-01 2025-06-30 08123395 ns5:CurrentFinancialInstruments 2025-06-30 08123395 ns5:CurrentFinancialInstruments 2024-06-30 08123395 ns5:ShareCapital 2025-06-30 08123395 ns5:ShareCapital 2024-06-30 08123395 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 08123395 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 08123395 ns5:CostValuation 2024-06-30

REGISTERED NUMBER: 08123395

| OPEN PATH AGENCY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| OPEN PATH AGENCY LIMITED (REGISTERED NUMBER: 08123395) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| OPEN PATH AGENCY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | A J Park

| B J Rees

| G J Weston

| REGISTERED OFFICE: | 12 South Parade

| Leeds

| LS1 5QS

| REGISTERED NUMBER: | 08123395

| ACCOUNTANTS: | UHY BPR Heaton

| Chartered Accountants

| Glenewes House

| Gate Way Drive

| Leeds

| West Yorkshire

| LS19 7XY

| OPEN PATH AGENCY LIMITED (REGISTERED NUMBER: 08123395) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 200 |  | 200 |  |

CURRENT ASSETS

Debtors | 5 | 6,432 |  | 6,432 |  |

Cash at bank | 2,016 |  | - |  |

8,448 |  | 6,432 |  |

CREDITORS

Amounts falling due within one year | 6 | (27,461 | ) | (23,470 | ) |

NET CURRENT LIABILITIES | (19,013 | ) | (17,038 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (18,813 | ) | (16,838 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (18,815 | ) | (16,840 | ) |

(18,813 | ) | (16,838 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by:

G J Weston - Director

| OPEN PATH AGENCY LIMITED (REGISTERED NUMBER: 08123395) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Open Path Agency Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going Concern

| The accounts have been prepared on a going concern basis due to the ongoing support of its fellow group companies.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

| Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

| Basic financial instruments

| Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

| Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (id any) due to concerns over recoverability.

| 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.

| OPEN PATH AGENCY LIMITED (REGISTERED NUMBER: 08123395) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 200 |  |

| NET BOOK VALUE

| At 30 June 2025 | 200 |  |

| At 30 June 2024 | 200 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 6,432 |  | 6,432 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 18,958 |  |

| Amounts owed to group undertakings | 27,309 |  | 4,309 |  |

| Taxation and social security | - |  | 51 |  |

| Other creditors | 152 |  | 152 |  |

27,461 |  | 23,470 |  |

7. | SECURED DEBTS

| The company has provided security by way of a fixed and floating charge over the assets of the company in respect of loan facilities provided to the parent company, At 30 June 2025 the loan was £12,003 (2024:£127,407)

8. | PARENT COMPANY

| The company is a wholly owned subsidiary of Creode Agency Limited.