REGISTERED NUMBER: 08044242 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

OPUS TECHNICAL LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

S W Blackwell

J J Blackwell

REGISTERED OFFICE:

Melville House

Melville Road

Hurdsfield

Macclesfield

Cheshire

SK10 2BN

REGISTERED NUMBER:

08044242 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

10,718

10,751

CURRENT ASSETS

Stocks

13,183

12,695

Debtors

5

83,424

456,285

Cash at bank and in hand

341,472

456,544

438,079

925,524

CREDITORS

Amounts falling due within one year

6

678,964

686,889

NET CURRENT (LIABILITIES)/ASSETS

(240,885

)

238,635

TOTAL ASSETS LESS CURRENT LIABILITIES

(230,167

)

249,386

CREDITORS

Amounts falling due after more than one year

7

(6,097

)

(16,443

)

PROVISIONS FOR LIABILITIES

-

(2,043

)

NET (LIABILITIES)/ASSETS

(236,264

)

230,900

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

(236,414

)

230,750

SHAREHOLDERS' FUNDS

(236,264

)

230,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th April 2026 and were signed on its behalf by:

S W Blackwell - Director

J J Blackwell - Director

1.	STATUTORY INFORMATION

Opus Technical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 20% on reducing balance

Stocks

Long term contract work in progress is valued at cost, net of amounts transferred to cost of sales, after deducting payments on account and making provision for foreseeable losses. Profits in respect of long term contracts are recognised on a percentage of completion basis, where the ultimate outcome of the contract can be foreseen with reasonable certainty.

Other stocks are valued at the lower of cost and net realisable value, after making due allowance for slow and obsolete items.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2024

93,915

Additions

4,522

At 30th April 2025

98,437

DEPRECIATION

At 1st May 2024

83,164

Charge for year

4,555

At 30th April 2025

87,719

NET BOOK VALUE

At 30th April 2025

10,718

At 30th April 2024

10,751

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,969

120,144

Amounts recoverable on contract

-

280,700

Other debtors

77,455

55,441

83,424

456,285

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,293

9,967

Payments on account

308,065

235,157

Trade creditors

41,114

110,311

Taxation and social security

122,032

97,633

Other creditors

197,460

233,821

678,964

686,889

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,097

16,443

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

'A' Ordinary

£1

50

50

50

'B' Ordinary

£1

50

50

50

'C' Ordinary

£1

50

50

150

150