Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2025-01-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 62012 - Business and domestic software development 62020 - Information technology consultancy activities 2 2 true false 11649627 2025-01-01 2025-12-31 11649627 2024-01-01 2024-12-31 11649627 2025-12-31 11649627 2024-12-31 11649627 2024-01-01 11649627 c:Director1 2025-01-01 2025-12-31 11649627 d:PlantMachinery 2025-12-31 11649627 d:PlantMachinery 2024-12-31 11649627 d:ComputerEquipment 2025-01-01 2025-12-31 11649627 d:CurrentFinancialInstruments 2025-12-31 11649627 d:CurrentFinancialInstruments 2024-12-31 11649627 d:Non-currentFinancialInstruments 2025-12-31 11649627 d:Non-currentFinancialInstruments 2024-12-31 11649627 d:ShareCapital 2025-01-01 2025-12-31 11649627 d:ShareCapital 2025-12-31 11649627 d:ShareCapital 2024-12-31 11649627 d:ShareCapital 2024-01-01 11649627 d:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 11649627 d:RetainedEarningsAccumulatedLosses 2025-12-31 11649627 d:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 11649627 d:RetainedEarningsAccumulatedLosses 2024-12-31 11649627 d:RetainedEarningsAccumulatedLosses 2024-01-01 11649627 c:OrdinaryShareClass1 2025-01-01 2025-12-31 11649627 c:OrdinaryShareClass1 2025-12-31 11649627 c:OrdinaryShareClass1 2024-12-31 11649627 c:Micro-entities 2025-01-01 2025-12-31 11649627 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11649627 c:FullAccounts 2025-01-01 2025-12-31 11649627 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11649627 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 11649627 OPUS PAYMENT SOLUTIONS UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
OPUS PAYMENT SOLUTIONS UK LIMITED REGISTERED NUMBER: 11649627 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets | 203,078 |  | 156,091 |
Creditors: amounts falling due within one year | (48,568) |  | (19,683) |
Net current assets |  | 154,510 |  | 136,408
Total assets less current liabilities |  | 154,510 |  | 136,408
Creditors: amounts falling due after more than one year |  | (4,887) |  | (2,316)
Net assets |  | 149,623 |  | 134,092
Capital and reserves |  | 149,623 |  | 134,092
Notes 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. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the 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 on 12 March 2026.
Ramesh Laxman Mengawade
Director
Page 1
OPUS PAYMENT SOLUTIONS UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2025 | 100 | 133,992 | 134,092
Comprehensive income for the year |  |  |
Profit for the year | - | 15,531 | 15,531
Total comprehensive income for the year | - | 15,531 | 15,531
At 31 December 2025 | 100 | 149,523 | 149,623
| The notes on pages 4 to 9 form part of these financial statements.
Page 2
OPUS PAYMENT SOLUTIONS UK LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 January 2024 | 100 | 117,405 | 117,505
Comprehensive income for the year |  |  |
Profit for the year | - | 16,587 | 16,587
Total comprehensive income for the year | - | 16,587 | 16,587
At 31 December 2024 | 100 | 133,992 | 134,092
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
OPUS PAYMENT SOLUTIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
The company is a private company limited by share capital, incorporated in United Kingdom. The address of its registered office is: 401 Margaret Powell House Midsummer Boulevard Milton Keynes MK9 3BN England 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 105 the UK and the Republic of Ireland and the Companies Act 2006. These financial statements have been prepared using the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below. The accounts are prepared in Sterling, which is the functional currency of the company. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have prepared a trading forecast of the Company for 12 months from the date of approval of these financial statements. The forecast show that the company is expected to generate net income notably from its trading operations. The Director has concluded that the trading forecasts for the 12 month period from the date of approval of the financial statement provides reasonable certainty that the Company has adequate working capital resources to continue in operational existence for the foreseeable future and for these reasons continue to adopt the going concern basis of accounting in preparing these Financial Statements.
| 2.3 | Revenue
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • The Company has transferred to the buyer the significant risks and rewards of ownership of the goods • The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold • The amount of revenue can be measured reliably • It is probable that the economic benefits associated with the transaction will flow to the Company; and • The costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed. Page 4
OPUS PAYMENT SOLUTIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Revenue (continued)
| 2.4 | Foreign currency translations and balances
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
| 2.5 | Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The current income 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 taxable income. Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.
| 2.6 | Tangible fixed assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 33.33% |
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. Page 5
OPUS PAYMENT SOLUTIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
| 2.8 | Debtors
Trade and other debtors are recognised at the transaction price. They are subsequently measured at cost less impairment. A provision for impairment of debtors is established when there is objective evidence that the entity will not be able to collect all amounts due. The amount of the provision is recognised in the profit and loss account.
| 2.9 | Creditors
Short term creditors are measured at the transaction price.
| 2.10 | Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties When payments are eventually made, they are charged to the provision carried in the balance sheet.
| 2.11 | Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Page 6
OPUS PAYMENT SOLUTIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | Employees
| Staff costs were as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Wages and salaries | 207,271 | 152,990
| Social security costs | 10,984 | 13,915
|  | 218,255 | 166,905
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Average number of employees | 2 | 2
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 January 2025 | 2,865
| At 31 December 2025 | 2,865
| Depreciation |
| At 1 January 2025 | 2,865
| At 31 December 2025 | 2,865
| Net book value |
| At 31 December 2025 | -
| At 31 December 2024 | -
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
Page 7
OPUS PAYMENT SOLUTIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 5.Debtors (continued)
| Trade debtors | 140,468 | 102,301
| Other debtors | 8,694 | 137
| Prepayments and accrued income | 577 | 591
|  | 149,739 | 103,029
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 53,339 | 53,062
|  | 53,339 | 53,062
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 3,643 | 4,087
| Other taxation and social security | 7,352 | -
| Other creditors | 513 | 15,596
| Accruals and deferred income | 37,060 | -
|  | 48,568 | 19,683
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other non-current financial liabilities | 4,887 | 2,316
|  | 4,887 | 2,316
Page 8
OPUS PAYMENT SOLUTIONS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Provisions
| At 31 December 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary Shares shares of £1.00 each | 100 | 100
11. | Related party transactions
| Summary of transactions with parent Transaction with parent company - Opus Technologies Inc Income and receivables from related parties Parent 2025 £ Revenue from operation 439,237 Amounts receivable from related party 140,468 Parent 2024 £ Revenue from operation 232,364 Amounts receivable from related party 102,301
Page 9