Company registration number 09799749 (England and Wales)
THE OPC GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
THE OPC GROUP LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
THE OPC GROUP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
48,328
5,382
Current assets
Debtors
4
643,082
915,881
Cash at bank and in hand
20,469
21,842
663,551
937,723
Creditors: amounts falling due within one year
5
(543,186)
(610,820)
Net current assets
120,365
326,903
Total assets less current liabilities
168,693
332,285
Creditors: amounts falling due after more than one year
6
(24,278)
(10,000)
Net assets
144,415
322,285
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
144,315
322,185
Total equity
144,415
322,285

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 February 2026
D Waller
Director
Company registration number 09799749 (England and Wales)
THE OPC GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

The OPC Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71-73 Moore Avenue, Wibsey, Bradford, West Yorkshire, BD6 3HJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE OPC GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
18
18
3
Tangible fixed assets
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
13,755
-
0
13,755
Additions
13,381
41,575
54,956
At 30 September 2025
27,136
41,575
68,711
Depreciation and impairment
At 1 October 2024
8,373
-
0
8,373
Depreciation charged in the year
1,616
10,394
12,010
At 30 September 2025
9,989
10,394
20,383
Carrying amount
At 30 September 2025
17,147
31,181
48,328
At 30 September 2024
5,382
-
0
5,382
THE OPC GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
483,258
485,499
Amounts owed by group undertakings
153,657
421,355
Other debtors
700
9,027
Prepayments and accrued income
5,467
-
0
643,082
915,881
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,000
10,000
Obligations under finance leases
7,014
-
0
Trade creditors
299,327
277,639
Corporation tax
76,380
81,772
Other taxation and social security
31,126
137,408
Other creditors
110,329
98,891
Accruals and deferred income
9,010
5,110
543,186
610,820

The obligations under hire purchase are secured against the asset to which they relate.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
503
10,000
Obligations under finance leases
23,775
-
0
24,278
10,000

The obligations under hire purchase are secured against the asset to which they relate.

7
Parent company

The parent company of The OPC Group Ltd is Waller Holdings Ltd and its registered office is 200 Pasture Lane, Bradford, West Yorkshire, England, BD7 2SE.

2025-09-30 2024-10-01 false false false 10 February 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity D Waller 09799749 2024-10-01 2025-09-30 09799749 2025-09-30 09799749 2024-09-30 09799749 core:FurnitureFittings 2025-09-30 09799749 core:MotorVehicles 2025-09-30 09799749 core:FurnitureFittings 2024-09-30 09799749 core:MotorVehicles 2024-09-30 09799749 core:WithinOneYear 2025-09-30 09799749 core:WithinOneYear 2024-09-30 09799749 core:AfterOneYear 2025-09-30 09799749 core:AfterOneYear 2024-09-30 09799749 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 09799749 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 09799749 core:Non-currentFinancialInstruments 2025-09-30 09799749 core:Non-currentFinancialInstruments 2024-09-30 09799749 core:ShareCapital 2025-09-30 09799749 core:ShareCapital 2024-09-30 09799749 core:RetainedEarningsAccumulatedLosses 2025-09-30 09799749 core:RetainedEarningsAccumulatedLosses 2024-09-30 09799749 bus:Director1 2024-10-01 2025-09-30 09799749 core:FurnitureFittings 2024-10-01 2025-09-30 09799749 core:MotorVehicles 2024-10-01 2025-09-30 09799749 2023-10-01 2024-09-30 09799749 core:FurnitureFittings 2024-09-30 09799749 core:MotorVehicles 2024-09-30 09799749 2024-09-30 09799749 core:CurrentFinancialInstruments 2025-09-30 09799749 core:CurrentFinancialInstruments 2024-09-30 09799749 core:Non-currentFinancialInstruments core:AfterOneYear 2025-09-30 09799749 core:Non-currentFinancialInstruments core:AfterOneYear 2024-09-30 09799749 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09799749 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09799749 bus:FRS102 2024-10-01 2025-09-30 09799749 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09799749 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP