REGISTERED NUMBER: 04997196 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OPUS-UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Smith

M D Allen

REGISTERED OFFICE:

30 - 32 Hanover House

Charlotte Street

Manchester

M1 4FD

REGISTERED NUMBER:

04997196 (England and Wales)

AUDITORS:

Goldwyns Limited

Statutory Auditors and Chartered Accountants

1 Nelson Mews

Southend on Sea

Essex

SS1 1AL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

128,380

69,390

128,380

69,390

CURRENT ASSETS

Debtors

6

4,417,596

3,761,343

Cash at bank

155,987

151,788

4,573,583

3,913,131

CREDITORS

Amounts falling due within one year

7

3,148,919

2,890,034

NET CURRENT ASSETS

1,424,664

1,023,097

TOTAL ASSETS LESS CURRENT LIABILITIES

1,553,044

1,092,487

PROVISIONS FOR LIABILITIES

8

31,100

31,100

NET ASSETS

1,521,944

1,061,387

CAPITAL AND RESERVES

Called up share capital

9

96

96

Retained earnings

1,521,848

1,061,291

SHAREHOLDERS' FUNDS

1,521,944

1,061,387

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

M D Allen - Director

1.	STATUTORY INFORMATION

Opus-UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 5 years and Straight line over 3 years

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

40,000

AMORTISATION

At 1 January 2025

and 31 December 2025

40,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

8,578

301,558

310,136

Additions

-

151,006

151,006

At 31 December 2025

8,578

452,564

461,142

DEPRECIATION

At 1 January 2025

8,578

232,168

240,746

Charge for year

-

92,016

92,016

At 31 December 2025

8,578

324,184

332,762

NET BOOK VALUE

At 31 December 2025

-

128,380

128,380

At 31 December 2024

-

69,390

69,390

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

698,284

441,697

Amounts owed by group undertakings

3,341,099

2,837,516

Other debtors

378,213

482,130

4,417,596

3,761,343

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

140,101

324,988

Amounts owed to group undertakings

2,749,743

2,270,059

Taxation and social security

139,998

137,248

Other creditors

119,077

157,739

3,148,919

2,890,034

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

31,100

31,100

Deferred

tax

£

Balance at 1 January 2025

31,100

Balance at 31 December 2025

31,100

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

79

Ordinary

1

96

96

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Robert Howe BEng FCA (Senior Statutory Auditor)

for and on behalf of Goldwyns Limited

11.	CONTINGENT LIABILITIES

The company has given cross-guarantees is respect of its parent company's debts. At the balance sheet date, these liabilities totalled £14,000,000 (2024 - £9,837,500).

12.	ULTIMATE PARENT COMPANY

As at the balance sheet date, the directors consider the ultimate parent company to be Managed IT Services Group Limited, a company registered in England and Wales.