Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09431955 Mr O J Finn Mr A M Perry Mr P R Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09431955 2024-08-31 09431955 2025-08-31 09431955 2024-09-01 2025-08-31 09431955 frs-core:CurrentFinancialInstruments 2025-08-31 09431955 frs-core:Non-currentFinancialInstruments 2025-08-31 09431955 frs-core:ComputerEquipment 2025-08-31 09431955 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09431955 frs-core:ComputerEquipment 2024-08-31 09431955 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 09431955 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 09431955 frs-core:MotorVehicles 2025-08-31 09431955 frs-core:MotorVehicles 2024-09-01 2025-08-31 09431955 frs-core:MotorVehicles 2024-08-31 09431955 frs-core:PlantMachinery 2025-08-31 09431955 frs-core:PlantMachinery 2024-09-01 2025-08-31 09431955 frs-core:PlantMachinery 2024-08-31 09431955 frs-core:ShareCapital 2025-08-31 09431955 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09431955 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09431955 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09431955 frs-bus:SmallEntities 2024-09-01 2025-08-31 09431955 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09431955 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09431955 frs-bus:Director1 2024-09-01 2025-08-31 09431955 frs-bus:Director2 2024-09-01 2025-08-31 09431955 frs-bus:Director3 2024-09-01 2025-08-31 09431955 frs-core:CurrentFinancialInstruments 1 2025-08-31 09431955 frs-core:CurrentFinancialInstruments 2 2025-08-31 09431955 frs-countries:EnglandWales 2024-09-01 2025-08-31 09431955 2023-08-31 09431955 2024-08-31 09431955 2023-09-01 2024-08-31 09431955 frs-core:CurrentFinancialInstruments 2024-08-31 09431955 frs-core:Non-currentFinancialInstruments 2024-08-31 09431955 frs-core:ShareCapital 2024-08-31 09431955 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09431955 frs-core:CurrentFinancialInstruments 1 2024-08-31 09431955 frs-core:CurrentFinancialInstruments 2 2024-08-31
Registered number: 09431955
OPS Environmental Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
OPS Environmental Services Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
OPS Environmental Services Ltd
Statement of Financial Position
As At 31 August 2025
Statement of Financial Position
Registered number: 09431955

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 147,127 |  | 203,618
|  |  | 147,127 |  | 203,618
CURRENT ASSETS
Stocks | 5 | 130,800 |  | 180,685 |
Debtors | 6 | 690,905 |  | 328,472 |
Cash at bank and in hand |  | 493,472 |  | 681,935 |
|  | 1,315,177 |  | 1,191,092 |
Creditors: Amounts Falling Due Within One Year | 7 | (529,814 ) |  | (436,893 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 785,363 |  | 754,199
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 932,490 |  | 957,817
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (42,471 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (36,782 ) |  | (50,414 )
NET ASSETS |  |  | 895,708 |  | 864,932
CAPITAL AND RESERVES
Called up share capital | 9 |  | 202 |  | 202
Income Statement |  |  | 895,506 |  | 864,730
SHAREHOLDERS' FUNDS |  |  | 895,708 |  | 864,932

Page 1
Page 2
OPS Environmental Services Ltd
Statement of Financial Position (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Income Statement.
On behalf of the board

Mr O J Finn Director
12/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
OPS Environmental Services Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
OPS Environmental Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09431955 . The registered office is Phoenix House, Green Lane, Heywood, Lancashire, OL10 2EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:

Freehold | Not Applicable
Leasehold | Not Applicable
Plant & Machinery | 25.00% Reducing Value
Motor Vehicles | 25.00% Reducing Value
Computer Equipment | 33.33% Straight Line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. 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.
Page 3
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OPS Environmental Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement 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: 21 (2024: 19)
21 19
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 80,354 | 381,768 | 16,692 | 478,814
Additions | - | 35,496 | 1,175 | 36,671
Disposals | - | (53,147 ) | - | (53,147 )
As at 31 August 2025 | 80,354 | 364,117 | 17,867 | 462,338
Depreciation
As at 1 September 2024 | 70,082 | 189,506 | 15,608 | 275,196
Provided during the period | 2,570 | 36,546 | 899 | 40,015
As at 31 August 2025 | 72,652 | 226,052 | 16,507 | 315,211
Net Book Value
As at 31 August 2025 | 7,702 | 138,065 | 1,360 | 147,127
As at 1 September 2024 | 10,272 | 192,262 | 1,084 | 203,618

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
Page 4
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OPS Environmental Services Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 130,800 |  | 180,685

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 566,634 |  | 286,624
Prepayments and accrued income | 34,528 |  | 41,548
Other debtors | - |  | 300
Armstrong Scaffolding Services Ltd | 59,743 |  | -
Aspyre Construction Ltd | 30,000 |  | -
| 690,905 |  | 328,472

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 8,393
Trade creditors | 93,041 |  | 63,870
Bank loans and overdrafts | 9,312 |  | -
Corporation tax | 258,731 |  | 226,618
Other taxes and social security | 31,599 |  | 25,697
VAT | 102,913 |  | 77,206
Net wages | 504 |  | -
Other creditors | 3,762 |  | 4,035
Accruals and deferred income | 401 |  | 401
Directors' loan accounts | 29,551 |  | 30,673
| 529,814 |  | 436,893

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 42,471

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 202 |  | 202

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