REGISTERED NUMBER: 03852244 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OPERATIONS RESOURCES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Alexander

Mr C Spencer

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

03852244 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

4

2,121

2,487

Investments

5

100

100

2,221

2,587

CURRENT ASSETS

Debtors

6

442,447

425,665

Cash at bank

297,864

270,254

740,311

695,919

CREDITORS

Amounts falling due within one year

7

138,746

177,214

NET CURRENT ASSETS

601,565

518,705

TOTAL ASSETS LESS CURRENT LIABILITIES

603,786

521,292

CREDITORS

Amounts falling due after more than one year

8

-

11,370

NET ASSETS

603,786

509,922

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

593,786

499,922

SHAREHOLDERS' FUNDS

603,786

509,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 26 August 2026 and were signed on its behalf by:

Mr S Alexander - Director

1.	STATUTORY INFORMATION

Operations Resources 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 represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% straight line method

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 9 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

11,899

27,328

39,227

Additions

-

623

623

At 31 December 2025

11,899

27,951

39,850

DEPRECIATION

At 1 January 2025

11,658

25,082

36,740

Charge for year

60

929

989

At 31 December 2025

11,718

26,011

37,729

NET BOOK VALUE

At 31 December 2025

181

1,940

2,121

At 31 December 2024

241

2,246

2,487

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

100

NET BOOK VALUE

At 31 December 2025

100

At 31 December 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

307,278

282,863

Other debtors

135,169

142,802

442,447

425,665

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,369

10,225

Trade creditors

30,446

25,849

Taxation and social security

71,882

82,308

Other creditors

25,049

58,832

138,746

177,214

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

11,370

9.	RELATED PARTY DISCLOSURES

Included within debtors (2024:creditors), amounts falling due within one year, is an interest free amount of £24 (2024: £624) due from (2024: due to) the director of the company.

During the period, the company paid rent amounting to £27,375 (2024: £27,248) to a company under the control of directors. The lease is on commercial, arm's-length terms. At the year-end, a balance of £ Nil (2024: £ Nil) was outstanding.