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Registered number: 07411589
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025
| OPUS INTERIOR PROJECTS LIMITED
OPUS INTERIOR PROJECTS LIMITED |  |
COMPANY INFORMATION
Directors | Mr A Mullett
| Mr J F Dennison
Registered number | 07411589
Registered office | Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
Trading Address | Eagle House
| 167 City Road
| London
| EC1V 1AW
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
Bankers | HSBC Bank plc
| Mill Hill
| London
| NW7 3BX
OPUS INTERIOR PROJECTS LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 6
OPUS INTERIOR PROJECTS LIMITED REGISTERED NUMBER:07411589 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 45
|  |  | - |  | 45
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 131,154 |  | 171,988 |
Cash at bank and in hand |  | 45,261 |  | 88,070 |
|  | 176,415 |  | 260,058 |
Creditors: amounts falling due within one year | 6 | (202,849) |  | (222,999) |
Net current (liabilities)/assets |  |  | (26,434) |  | 37,059
Total assets less current liabilities |  |  | (26,434) |  | 37,104
Creditors: amounts falling due after more than one year | 7 |  | - |  | (9,644)
Net (liabilities)/assets |  |  | (26,434) |  | 27,460
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 105 |  | 105
Profit and loss account |  |  | (26,539) |  | 27,355
|  |  | (26,434) |  | 27,460
Page 1
OPUS INTERIOR PROJECTS LIMITED REGISTERED NUMBER:07411589 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr J F Dennison
Director
Date: 16 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
OPUS INTERIOR PROJECTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Opus Interior Projects Limited is a private company limited by shares, registered in England and Wales. The address of its registered office and principal place of business are disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The company currently shows a deficit on its balance sheet. The directors have taken all relevant measures to safeguard cashflow, customers and supply chains that they believe should enable them to continue in operational existence. It is anticipated that in the next twelve months the company will generate a profit and its financial position will improve. Therefore, it is the directors’ opinion that the going concern basis of preparation continues to be appropriate. If the company were unable to continue in existence, adjustments would have to be made to reduce the balance sheet value of assets to their recoverable amounts and to provide for further liabilities that might arise.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
OPUS INTERIOR PROJECTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33% | straight line
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.
3. | Employees
The average monthly number of employees, including directors, during the year was 5 (2024 - 5). Page 4
OPUS INTERIOR PROJECTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 July 2024 | 2,452
| At 30 June 2025 | 2,452
| Depreciation |
| At 1 July 2024 | 2,407
| Charge for the year on owned assets | 45
| At 30 June 2025 | 2,452
| Net book value |
| At 30 June 2025 | -
| At 30 June 2024 | 45
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 59,590 | 106,895
| Other debtors | 2,000 | 284
| Prepayments and accrued income | 2,112 | 1,643
| Amounts recoverable on contracts | 41,416 | 63,166
| Deferred taxation | 26,036 | -
|  | 131,154 | 171,988
Page 5
OPUS INTERIOR PROJECTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 9,646 | 10,269
| Trade creditors | 75,143 | 80,911
| Other taxation and social security | 68,797 | 41,892
| Other creditors | 6,813 | 6,890
| Accruals and deferred income | 42,450 | 83,037
|  | 202,849 | 222,999
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 9,644
8. | Transactions with directors
Included within other debtors are the following advances to a director which subsisted during the year ended 30 June 2025:
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | - | -
| Amounts advanced | 2,000 | -
| Amounts repaid | - | -
| Balance outstanding at end of year | 2,000 | -
| The advance was provided to the director interest free and was repaid after the year end in July 2025.
| Included within other creditors are the following loans provided by the directors to the company:
|  | 2025 | 2024
|  | £ | £
| Balance outstanding at start of year | (3,752) | (1,752)
| Amounts advanced | - | (2,000)
| Amounts repaid | 1,000 | -
| Balance outstanding at end of year | (2,752) | (3,752)
| The loans to the company are provided interest free and are repayable on demand.
Page 6