OPCI Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15592570

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		248,527		-
Tangible Assets	5		3,132		2,760

			251,659		2,760
CURRENT ASSETS
Debtors	6	3,028		28,995
Cash at bank and in hand		10,410		377,104

		13,438		406,099
Creditors: Amounts Falling Due Within One Year	7	(76,429 )		(41,312 )

NET CURRENT ASSETS (LIABILITIES)			(62,991 )		364,787

TOTAL ASSETS LESS CURRENT LIABILITIES			188,668		367,547

NET ASSETS			188,668		367,547

CAPITAL AND RESERVES
Called up share capital	8		100		100
Share premium account			619,976		619,976
Profit and Loss Account			(431,408 )		(252,529 )

SHAREHOLDERS' FUNDS			188,668		367,547

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OPCI Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Profit and Loss Account.

On behalf of the board

Dr Justin Green

Director

14/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

OPCI Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15592570 . The registered office is Clavering House, Clavering Place, Newcastle upon Tyne, Tyne & Wear, NE1 3NG.

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. Research and Development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.

If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.

2.4. 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:

Computer Equipment

15%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 3)

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OPCI Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Development Costs
	£
Cost
As at 1 April 2025	-
Additions	310,659

As at 31 March 2026	310,659

Amortisation
As at 1 April 2025	-
Provided during the period	62,132

As at 31 March 2026	62,132

Net Book Value
As at 31 March 2026	248,527

As at 1 April 2025	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	3,299
Additions	2,059

As at 31 March 2026	5,358

Depreciation
As at 1 April 2025	539
Provided during the period	1,687

As at 31 March 2026	2,226

Net Book Value
As at 31 March 2026	3,132

As at 1 April 2025	2,760

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	18,360
Other debtors	3,028	10,635

	3,028	28,995

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OPCI Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	10,473	29,451
Other loans	30,000	-
Other creditors	34,936	592
Taxation and social security	1,020	11,269

	76,429	41,312

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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