Acorah Software Products - Accounts Production 19.2.450 false true true false 5 September 2024 31 December 2025 31 December 2025 15937639 Mr Calum Barker Ms Cara Barker Mr Gian Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15937639 2024-09-04 15937639 2025-12-31 15937639 2024-09-05 2025-12-31 15937639 frs-core:CurrentFinancialInstruments 2025-12-31 15937639 frs-core:Non-currentFinancialInstruments 2025-12-31 15937639 frs-core:SharePremium 2025-12-31 15937639 frs-core:ShareCapital 2025-12-31 15937639 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15937639 frs-bus:PrivateLimitedCompanyLtd 2024-09-05 2025-12-31 15937639 frs-bus:FilletedAccounts 2024-09-05 2025-12-31 15937639 frs-bus:SmallEntities 2024-09-05 2025-12-31 15937639 frs-bus:AuditExempt-NoAccountantsReport 2024-09-05 2025-12-31 15937639 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-05 2025-12-31 15937639 frs-core:UnlistedNon-exchangeTraded 2025-12-31 15937639 frs-core:UnlistedNon-exchangeTraded 2024-09-04 15937639 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-04 15937639 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 15937639 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 15937639 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-04 15937639 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 15937639 frs-bus:Director1 2024-09-05 2025-12-31 15937639 frs-bus:Director2 2024-09-05 2025-12-31 15937639 frs-bus:Director3 2024-09-05 2025-12-31 15937639 frs-countries:EnglandWales 2024-09-05 2025-12-31
Registered number: 15937639
OPT Holdings Limited
Unaudited Financial Statements
For the Period 5 September 2024 to 31 December 2025
Integrity Tax & Accountancy Solutions Limited
OPT Holdings Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
OPT Holdings Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15937639

| 31 December 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 4,289,281
|  |  | 4,289,281
CURRENT ASSETS
Cash at bank and in hand |  | 103,010 |
|  | 103,010 |
Creditors: Amounts Falling Due Within One Year | 5 | (371,015 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (268,005 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,021,276
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (682,000 )
NET ASSETS |  |  | 3,339,276
CAPITAL AND RESERVES
Called up share capital | 7 |  | 25,800
Share premium account |  |  | 1,700,000
Profit and Loss Account |  |  | 1,613,476
SHAREHOLDERS' FUNDS |  |  | 3,339,276

Page 1
Page 2
OPT Holdings Limited
Balance Sheet (continued)
As At 31 December 2025
For the period ending 31 December 2025 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

Mr Calum Barker Director
02/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
OPT Holdings Limited
Notes to the Financial Statements
For the Period 5 September 2024 to 31 December 2025
Notes to the Financial Statements
1. General Information
OPT Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15937639 . The registered office is 19-21 Betts Avenue, Martlesham Heath, Ipswich, IP5 3RH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the
instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless
the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the
future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying
impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event
occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current
carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.4. Fixed asset investments
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
Page 3
Page 4
OPT Holdings Limited
Notes to the Financial Statements (continued)
For the Period 5 September 2024 to 31 December 2025
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 5 September 2024 | -
Additions | 4,289,281
As at 31 December 2025 | 4,289,281
Provision
As at 5 September 2024 | -
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | 4,289,281
As at 5 September 2024 | -

5. Creditors: Amounts Falling Due Within One Year

| 31 December 2025
--- | ---
| £
Other creditors | 370,192
Taxation and social security | 823
| 371,015

6. Creditors: Amounts Falling Due After More Than One Year

| 31 December 2025
--- | ---
| £
Other creditors | 682,000

7. Share Capital

| 31 December 2025
--- | ---
| £
Allotted, Called up and fully paid | 25,800

8. Subsidiaries
Details of the company's subsidiaries at 31st December 2025 are as follows:
OPT Services Limited
19-21 Betts Avenue
Martlesham Heath
Ipswich
IP5 3RH
OPT Holdings Limited owns 100% of the issued ordinary shares.
Page 4