OPES BUSINESS PARTNERS LTD


Directors	Mrs M Denny
	Mrs S Douglas


Registered Address	5 Wellington Park Avenue
	Belfast
	BT9 6DT


Registered Number	NI630260 (Northern Ireland)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		120,000		120,000
Tangible assets	4		4,685		6,246
			124,685		126,246
Current assets
Debtors	5	94,644		92,158
Cash at bank and on hand		224,383		323,227
		319,027		415,385
Creditors amounts falling due within one year	6	(23,827)		(64,867)
Net current assets (liabilities)			295,200		350,518
Total assets less current liabilities			419,885		476,764
Net assets			419,885		476,764
Capital and reserves
Called up share capital			110		110
Profit and loss account			419,775		476,654
Shareholders' funds			419,885		476,764

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2026, and are signed on its behalf by:

Mrs M Denny
Director

Mrs S Douglas
Director

Registered Company No. NI630260

OPES BUSINESS PARTNERS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	25

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	120,000	120,000
At 31 March 26	120,000	120,000
Net book value
At 31 March 26	120,000	120,000
At 31 March 25	120,000	120,000

4.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	13,987	13,987
At 31 March 26	13,987	13,987
Depreciation and impairment
At 01 April 25	7,741	7,741
Charge for year	1,561	1,561
At 31 March 26	9,302	9,302
Net book value
At 31 March 26	4,685	4,685
At 31 March 25	6,246	6,246

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	24,922	44,562
Other debtors	64,614	43,224
Prepayments and accrued income	5,108	4,372
Total	94,644	92,158

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	9,304	19,234
Taxation and social security	8,295	39,321
Other creditors	640	723
Accrued liabilities and deferred income	5,588	5,589
Total	23,827	64,867