OP & DL LIMITED - Accounts

OP & DL LIMITED
Contents Page
For the year ended 30 November 2024

Statement of Financial Position	1
Notes to the Financial Statements	2

OP & DL LIMITED
Statement of Financial Position
As at 30 November 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	304,998	126,649
		304,998	126,649
Current assets
Debtors		10,416	-
Cash at bank and in hand		2,131	3,456
		12,547	3,456
Creditors: amount falling due within one year		(137,872)	(76,415)
Net current assets		(125,325)	(72,959)

Total assets less current liabilities		179,673	53,690
Creditors: amount falling due after more than one year		(158,193)	(32,485)
Net assets		21,480	21,205

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		21,380	21,105
Shareholders' funds		21,480	21,205

For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 October 2026 and were signed by:

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James William O'REILLY
Director

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OP & DL LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2024

General Information

OP & DL LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11692924, registration address Centrum House, , Station Road,, Egham, Surrey, TW20 9LF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

4 Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 1 (2023 : 1).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 December 2023	-	120,000	10,132	130,132
Additions	180,882	-	-	180,882
Disposals	-	-	-	-
At 30 November 2024	180,882	120,000	10,132	311,014
Depreciation
At 01 December 2023	-	-	3,483	3,483
Charge for year	-	-	2,533	2,533
On disposals	-	-	-	-
At 30 November 2024	-	-	6,016	6,016
Net book values
Closing balance as at 30 November 2024	180,882	120,000	4,116	304,998
Opening balance as at 01 December 2023	-	120,000	6,649	126,649

4.

Share Capital

Allotted, called up and fully paid	2024 £		2023 £
100 Class A shares of £1.00 each	100		100
	100		100

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