General Information
OPLdoc Ltd is a private company, limited by shares, registered in England and Wales, registration number 13349724, registration address 86-90 Paul Street , London, EC2A 4NE.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Plant and Machinery |
33% Straight Line
|
| Computer Equipment |
33% Straight Line
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and Machinery |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 May 2024 |
6,961 |
|
2,540 |
|
9,501 |
| Additions |
- |
|
6,581 |
|
6,581 |
| Disposals |
- |
|
- |
|
- |
| At 30 April 2025 |
6,961 |
|
9,121 |
|
16,082 |
| Depreciation |
| At 01 May 2024 |
3,674 |
|
802 |
|
4,476 |
| Charge for year |
2,297 |
|
2,080 |
|
4,377 |
| On disposals |
- |
|
- |
|
- |
| At 30 April 2025 |
5,971 |
|
2,882 |
|
8,853 |
| Net book values |
| Closing balance as at 30 April 2025 |
990 |
|
6,239 |
|
7,229 |
| Opening balance as at 01 May 2024 |
3,287 |
|
1,738 |
|
5,025 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Prepayments & Accrued Income |
0 |
|
2,365 |
| Corporation Tax |
20,788 |
|
0 |
|
20,788 |
|
2,365 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Accrued Expenses |
4,860 |
|
1,140 |
| Other Creditors |
0 |
|
1 |
| Directors' Current Accounts |
774 |
|
831 |
|
5,634 |
|
1,972 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Deferred Grants |
0 |
|
79,183 |
|
0 |
|
79,183 |
|
| 7. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
1,197 |
|
0 |
|
1,197 |
|
0 |
|
3
|
