Company Registration No. 09498661 (England and Wales)
Opposable Group Limited
Unaudited accounts
for the year ended 31 March 2026
Opposable Group Limited
Unaudited accounts
Contents
Opposable Group Limited
Company Information
for the year ended 31 March 2026
Director
Ben John Trewhella
Company Number
09498661 (England and Wales)
Registered Office
Henry & Banwell
26 Berkeley Square
Bristol
BS8 1HP
England
Accountants
Evans Entwistle
26 Berkeley Square
Bristol
BS8 1HP
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Opposable Group Limited
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Opposable Group Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
26 Berkeley Square
Bristol
BS8 1HP
16 April 2026
Opposable Group Limited
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
1,285
2,004
Creditors: amounts falling due within one year
710
710
Net current assets
2,203
2,922
Called up share capital
4,000
4,000
Profit and loss account
(1,797)
(217)
Shareholders' funds
2,203
3,783
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 16 April 2026 and were signed on its behalf by
Ben John Trewhella
Director
Company Registration No. 09498661
Opposable Group Limited
Notes to the Accounts
for the year ended 31 March 2026
Opposable Group Limited is a private company, limited by shares, registered in England and Wales, registration number 09498661. The registered office is Henry & Banwell, 26 Berkeley Square, Bristol, BS8 1HP, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment.
The depreciation policy for both classes of asset has changed to 20% straight line from 25% reducing balance. An adjustment to Depreciation has been charged in this year to bring the Accumulated depreciation into line with what it would have been had the current policy been charged on all assets since acquisition. This means that the depreciation for the year is £861 rather than the £287 which would have been charged under the previous policy.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Computer equipment
20% Straight Line
Opposable Group Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
1,834
9,408
11,242
At 31 March 2026
1,834
9,408
11,242
At 1 April 2025
1,586
8,795
10,381
Charge for the year
248
613
861
At 31 March 2026
1,834
9,408
11,242
At 31 March 2025
248
613
861
Amounts falling due within one year
Amounts due from group undertakings etc.
208
208
6
Creditors: amounts falling due within one year
2026
2025
Loans from directors
(710)
(710)
Allotted, called up and fully paid:
4,000 Ordinary shares of £1 each
4,000
4,000
8
Average number of employees
During the year the average number of employees was 0 (2025: 0).