OPTA SERVICE LTD - Filleted accounts

Registered number

11768379

OPTA SERVICE LTD

Filleted Accounts

31 January 2026

OPTA SERVICE LTD
Registered number:		11768379
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		67,533			71,951

Current assets
Debtors	4	351,590			355,406
Cash at bank and in hand		573,416			139,157
		925,006			494,563

Creditors: amounts falling due within one year	5	(345,815)			(162,538)

Net current assets			579,191			332,025

Net assets			646,724			403,976

Capital and reserves
Called up share capital			100			100
Profit and loss account			646,624			403,876

Shareholders' funds			646,724			403,976

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Konrad Tomasz Kamola			Jakub Grzegorz Szlagor
Director			Director
Approved by the board on 28 October 2026			Approved by the board on 28 October 2026

OPTA SERVICE LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer			over 5 years
	Van			over 5 years
	Office equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Office equipment		Computer		VAN		Total
£			£		£		£
	Cost
	At 1 February 2025	27,291		21,117		75,240		123,648
	Additions	999		5,379		16,795		23,173
	At 31 January 2026	28,290		26,496		92,035		146,821

	Depreciation
	At 1 February 2025	14,131		14,893		22,673		51,697
	Charge for the year	5,871		3,313		18,407		27,591
	At 31 January 2026	20,002		18,206		41,080		79,288

	Net book value
	At 31 January 2026	8,288		8,290		50,955		67,533
	At 31 January 2025	13,160		6,224		52,567		71,951


4	Debtors					2026		2025
£							£

	Trade debtors					183,114		279,939
	Rent deposit					7,309		7,309
	Other debtors					161,167		68,158
						351,590		355,406


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					120,296		108,162
	Taxation and social security costs					170,896		17,042
	VAT liabilities					30,878		25,537
	Pension liabilities					1,512		2,065
	Director loan account					12,268		258
	Salary payable/ Net pay					9,272		8,274
	Credit card					693		1,200
						345,815		162,538


6	Other information

	OPTA SERVICE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	124 Tower View
	Croydon
	England
	CR0 7PW