Company registration number 14446001 (England and Wales)
OPUS WELLBEING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
OPUS WELLBEING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
OPUS WELLBEING LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
17,040
7,555
Current assets
Debtors
4
119,898
197,735
Cash at bank and in hand
114,374
66,972
234,272
264,707
Creditors: amounts falling due within one year
5
(123,328)
(131,950)
Net current assets
110,944
132,757
Total assets less current liabilities
127,984
140,312
Provisions for liabilities
(4,260)
(13,599)
Net assets
123,724
126,713
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
123,723
126,712
Total equity
123,724
126,713

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 4 June 2026 and are signed on its behalf by:
D C Black
Director
Company registration number 14446001 (England and Wales)
OPUS WELLBEING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Opus Wellbeing Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Higham Dykes, Milbourne, Newcastle Upon Tyne, NE20 0DH.

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. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for provision of 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.

1.4
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:

Plant and equipment
20% straight line
Computers
33% straight line

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.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

OPUS WELLBEING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
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 balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when 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 measured at transaction price. Financial assets classified as receivable within one year are not amortised.

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.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
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 profit and loss account 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

OPUS WELLBEING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

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

2
Employees

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

2025
2024
Number
Number
Total
6
5
OPUS WELLBEING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 November 2024
5,948
3,152
9,100
Additions
9,359
5,104
14,463
At 31 October 2025
15,307
8,256
23,563
Depreciation and impairment
At 1 November 2024
793
752
1,545
Depreciation charged in the year
2,786
2,192
4,978
At 31 October 2025
3,579
2,944
6,523
Carrying amount
At 31 October 2025
11,728
5,312
17,040
At 31 October 2024
5,155
2,400
7,555
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
119,758
118,310
Other debtors
140
79,425
119,898
197,735
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,232
1,118
Corporation tax
79,791
60,198
Other taxation and social security
35,081
32,620
Other creditors
7,224
38,014
123,328
131,950
2025-10-31 2024-11-01 false false false 04 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity D C Black M Yearnshire 14446001 2024-11-01 2025-10-31 14446001 2025-10-31 14446001 2024-10-31 14446001 core:PlantMachinery 2025-10-31 14446001 core:ComputerEquipment 2025-10-31 14446001 core:PlantMachinery 2024-10-31 14446001 core:ComputerEquipment 2024-10-31 14446001 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 14446001 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 14446001 core:CurrentFinancialInstruments 2025-10-31 14446001 core:CurrentFinancialInstruments 2024-10-31 14446001 core:ShareCapital 2025-10-31 14446001 core:ShareCapital 2024-10-31 14446001 core:RetainedEarningsAccumulatedLosses 2025-10-31 14446001 core:RetainedEarningsAccumulatedLosses 2024-10-31 14446001 bus:Director1 2024-11-01 2025-10-31 14446001 core:PlantMachinery 2024-11-01 2025-10-31 14446001 core:ComputerEquipment 2024-11-01 2025-10-31 14446001 2023-11-01 2024-10-31 14446001 core:PlantMachinery 2024-10-31 14446001 core:ComputerEquipment 2024-10-31 14446001 2024-10-31 14446001 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14446001 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14446001 bus:FRS102 2024-11-01 2025-10-31 14446001 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14446001 bus:Director2 2024-11-01 2025-10-31 14446001 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP