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Company Registration No. 04490718 (England and Wales)
OPQ limited Unaudited accounts for the year ended 31 March 2026
OPQ limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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OPQ limited Company Information for the year ended 31 March 2026
Director
Andrew Howard Stern
Secretary
Louise Rachel Gale
Company Number
04490718 (England and Wales)
Registered Office
152-154 Coles Green Road London NW2 7HD
Accountants
Jacobs & Company 152 Coles Green Road London NW2 7HD
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OPQ limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
3,568
-
Investment property
5
1,339,220
1,300,000
Investments
6
63,017
20,000
1,405,805
1,320,000
Current assets
Debtors
7
83,061
212,044
Cash at bank and in hand
3,973
2,170
87,034
214,214
Creditors: amounts falling due within one year
8
(11,248)
(13,560)
Net current assets
75,786
200,654
Total assets less current liabilities
1,481,591
1,520,654
Provisions for liabilities
Deferred tax
(290,446)
(290,446)
Net assets
1,191,145
1,230,208
Capital and reserves
Called up share capital
9
1
1
Revaluation reserve
863,894
863,894
Profit and loss account
327,250
366,313
Shareholders' funds
1,191,145
1,230,208
For the year ending 31 March 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 June 2026 and were signed on its behalf by
Andrew Howard Stern Director Company Registration No. 04490718
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OPQ limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
OPQ limited is a private company, limited by shares, registered in England and Wales, registration number 04490718. The registered office is 152-154 Coles Green Road, London, NW2 7HD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Investments
Investments in shares are included at fair value.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years straight line
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OPQ limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 April 2025
-
Additions
4,968
At 31 March 2026
4,968
Depreciation
Charge for the year
1,400
At 31 March 2026
1,400
Net book value
At 31 March 2026
3,568
5
Investment property
2026
£
Fair value at 1 April 2025
1,300,000
Additions
39,220
At 31 March 2026
1,339,220
Investment property is stated at the director's valuation at the balance sheet date on an open market value basis.
6
Investments
Other investments
£
Valuation at 1 April 2025
20,000
Additions
43,017
Valuation at 31 March 2026
63,017
7
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
83,061
212,044
8
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
1,083
1,224
Taxes and social security
-
5,044
Other creditors
4,547
2,124
Loans from directors
3,818
2,468
Accruals
1,800
2,700
11,248
13,560
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OPQ limited Notes to the Accounts for the year ended 31 March 2026
9
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
10
Transactions with related parties
The company is under the common control of the same directors as Analytica Group Limited and Yellow Submarines Investments Ltd. During the year, the company entered into the following transactions with related parties: Related party Balance at year end Yellow Submarines Investments Ltd £79,544 due from the related party Analytica Group Limited £3,500 due from the related party The balances are unsecured, interest free and repayable on demand unless otherwise agreed.
11
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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