12 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2025 - FRS102_2025 43,045 179 2,795 40,429 22,338 2,930 1,446 23,822 16,607 20,707 xbrli:pure xbrli:shares iso4217:GBP 02993417 2024-07-01 2025-06-30 02993417 2025-06-30 02993417 2024-06-30 02993417 2023-07-01 2024-06-30 02993417 2024-06-30 02993417 2023-06-30 02993417 bus:Director1 2024-07-01 2025-06-30 02993417 core:FurnitureFittings 2024-06-30 02993417 core:FurnitureFittings 2025-06-30 02993417 core:FurnitureFittings 2024-07-01 2025-06-30 02993417 core:WithinOneYear 2025-06-30 02993417 core:WithinOneYear 2024-06-30 02993417 core:ShareCapital 2025-06-30 02993417 core:ShareCapital 2024-06-30 02993417 core:RetainedEarningsAccumulatedLosses 2025-06-30 02993417 core:RetainedEarningsAccumulatedLosses 2024-06-30 02993417 core:BetweenOneFiveYears 2025-06-30 02993417 core:BetweenOneFiveYears 2024-06-30 02993417 core:MoreThanFiveYears 2025-06-30 02993417 core:MoreThanFiveYears 2024-06-30 02993417 core:FurnitureFittings 2024-06-30 02993417 bus:SmallEntities 2024-07-01 2025-06-30 02993417 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02993417 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02993417 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02993417 bus:FullAccounts 2024-07-01 2025-06-30
COMPANY REGISTRATION NUMBER: 02993417

O P L Enterprises Ltd

Trading as Holme Pharmacy

Filleted Unaudited Financial Statements

For the year ended

30 June 2025

O P L Enterprises Ltd

Trading as Holme Pharmacy

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 16,607 |  | 20,707

Current assets

Stocks | 32,579 |  | 45,401 |
Debtors | 6 | 411,121 |  | 418,685 |
Cash at bank and in hand | 61,548 |  | 76,390 |
| ---------- |  | ---------- |
| 505,248 |  | 540,476 |

Creditors: amounts falling due within one year | 7 | 297,943 |  | 262,651 |
| ---------- |  | ---------- |
Net current assets |  | 207,305 |  | 277,825
|  | ---------- |  | ----------
Total assets less current liabilities |  | 223,912 |  | 298,532

Provisions |  | – |  | 4,718
|  | ---------- |  | ----------
Net assets |  | 223,912 |  | 293,814
|  | ---------- |  | ----------

Capital and reserves

Called up share capital |  | 18 |  | 18
Profit and loss account |  | 223,894 |  | 293,796
|  | ---------- |  | ----------
Shareholders funds |  | 223,912 |  | 293,814
|  | ---------- |  | ----------

These 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 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 members have not required the company to obtain an audit of its 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 financial statements .

O P L Enterprises Ltd

Trading as Holme Pharmacy

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 11 March 2026 , and are signed on behalf of the board by:

Dr K A Richardson
Director

Company registration number: 02993417

O P L Enterprises Ltd

Trading as Holme Pharmacy

Notes to the 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 4 Centurion Way, Brough, HU15 1AY, England.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
(b) Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
(c) Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods 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.
(d) Current & deferred tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
(e) Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to the expense over the lease term, on a straight-line basis.
(f) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(g) 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:

| Fixtures and fittings | - | 10 - 15% Reducing balance

(h) 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.
(i) Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either 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.
(j) 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 12 (2024: 14 ).
5. Tangible assets

| Fixtures and fittings
| £
Cost |
At 1 July 2024 | 43,045
Additions | 179
Disposals | ( 2,795)
| --------
At 30 June 2025 | 40,429
| --------
Depreciation |
At 1 July 2024 | 22,338
Charge for the year | 2,930
Disposals | ( 1,446)
| --------
At 30 June 2025 | 23,822
| --------
Carrying amount |
At 30 June 2025 | 16,607
| --------
At 30 June 2024 | 20,707
| --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 96,832 | 107,559
Other debtors | 314,289 | 311,126
| ---------- | ----------
| 411,121 | 418,685
| ---------- | ----------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 163,150 | 142,556
Social security and other taxes | 1,750 | 2,700
Other creditors | 133,043 | 117,395
| ---------- | ----------
| 297,943 | 262,651
| ---------- | ----------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
| Not later than 1 year | 27,400 | 24,573
| Later than 1 year and not later than 5 years | 109,600 | 98,292
| Later than 5 years | 141,566 | 151,534
|  | ---------- | ----------
|  | 278,566 | 274,399
|  | ---------- | ----------

9. Controlling party
The company is a 100% subsidiary of Integrated Medical Services Limited, a company registered in England and Wales.