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OP ECOM LIMITED

Registered Number
12955139
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

OP ECOM LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | PALLISTER, Oliver

Registered Address | C/O Tfa Accountants Limited, Arena Business Centre
| Holyrood Close
| Poole
| BH17 7FJ

Registered Number | 12955139 (England and Wales)

OP ECOM LIMITED
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 22,678 |  |  |  | 118,751
Tangible assets | 4 |  |  | 1,240 |  |  |  | 106
|  |  |  | 23,918 |  |  |  | 118,857
Current assets |  |  |  |  |  |  |  |
Stocks |  | 6,174 |  |  |  | - |  |
Debtors |  | 37,625 |  |  |  | 18,417 |  |
Cash at bank and on hand |  | 20,613 |  |  |  | 27,178 |  |
|  | 64,412 |  |  |  | 45,595 |  |
Creditors amounts falling due within one year |  | (70,978) |  |  |  | (72,037) |  |
Net current assets (liabilities) |  |  |  | (6,566) |  |  |  | (26,442)
Total assets less current liabilities |  |  |  | 17,352 |  |  |  | 92,415
Provisions for liabilities |  |  |  | (260) |  |  |  | (26)
Net assets |  |  |  | 17,092 |  |  |  | 92,389
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 25 |  |  |  | 801
Profit and loss account |  |  |  | 16,967 |  |  |  | 91,488
Shareholders' funds |  |  |  | 17,092 |  |  |  | 92,389

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 13 May 2026, and are signed on its behalf by:
PALLISTER, Oliver Director Registered Company No. 12955139

OP ECOM LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are held at their revalued amount at the end of the year

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 118,751
| Additions | 22,002
| Revaluations | (15,033)
| Disposals | (103,042)
| At 31 October 25 | 22,678
| Net book value
| At 31 October 25 | 22,678
| At 31 October 24 | 118,751

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 24 | 2,788
| Additions | 1,656
| At 31 October 25 | 3,528
| Depreciation and impairment
| At 01 November 24 | 2,683
| Charge for year | 521
| At 31 October 25 | 2,288
| Net book value
| At 31 October 25 | 1,240
| At 31 October 24 | 106