REGISTERED NUMBER: 05941877 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Opies Uk Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Harriet Elizabeth Vader

REGISTERED OFFICE:

163 Holloway Road

Maldon

Essex

CM9 4SW

REGISTERED NUMBER:

05941877 (England and Wales)

ACCOUNTANTS:

Robert Lewis Accountants

4 Capricorn Centre

Cranes Farm Road

Basildon

Essex

SS14 3JJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,093

4,046

3,093

4,046

CURRENT ASSETS

Stocks

11,640

103,896

Debtors

6

10,315

12,718

Cash at bank and in hand

3,872

3,974

25,827

120,588

CREDITORS

Amounts falling due within one year

7

81,655

115,362

NET CURRENT (LIABILITIES)/ASSETS

(55,828

)

5,226

TOTAL ASSETS LESS CURRENT LIABILITIES

(52,735

)

9,272

CREDITORS

Amounts falling due after more than one year

8

(23,820

)

(28,810

)

PROVISIONS FOR LIABILITIES

(372

)

(506

)

NET LIABILITIES

(76,927

)

(20,044

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(77,027

)

(20,144

)

SHAREHOLDERS' FUNDS

(76,927

)

(20,044

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 7 September 2026 and were signed by:

Harriet Elizabeth Vader - Director

1.	STATUTORY INFORMATION

Opies 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

30,000

AMORTISATION

At 1 May 2025

and 30 April 2026

30,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

45,014

DEPRECIATION

At 1 May 2025

40,968

Charge for year

953

At 30 April 2026

41,921

NET BOOK VALUE

At 30 April 2026

3,093

At 30 April 2025

4,046

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

10,315

12,718

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

4,991

4,886

Trade creditors

14,100

22,244

Taxation and social security

2,129

915

Other creditors

60,435

87,317

81,655

115,362

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

23,820

28,810