O P L Enterprises Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02993417

O P L Enterprises Ltd

Trading as Holme Pharmacy

Filleted Unaudited Financial Statements

For the period ended

31 March 2026

O P L Enterprises Ltd

Trading as Holme Pharmacy

Statement of Financial Position

31 March 2026

	31 Mar 26		30 Jun 25
Note	£	£	£	£

Fixed assets

Tangible assets	5		14,620		16,607

Current assets

Stocks		40,000	32,579
Debtors	6	395,873	411,121
Cash at bank and in hand		38,770	61,548
		----------	----------
		474,643	505,248

Creditors: amounts falling due within one year	7	234,111		297,943
		----------		----------
Net current assets			240,532		207,305
			----------		----------
Total assets less current liabilities			255,152		223,912
			----------		----------
Net assets			255,152		223,912
			----------		----------

Capital and reserves

Called up share capital	18	18
Profit and loss account	255,134	223,894
	----------	----------
Shareholders funds	255,152	223,912
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

O P L Enterprises Ltd

Trading as Holme Pharmacy

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 4 November 2026 , and are signed on behalf of the board by:

Dr K A Richardson

Director

Company registration number: 02993417

O P L Enterprises Ltd

Trading as Holme Pharmacy

Notes to the Financial Statements

Period from 1 July 2025 to 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Centurion Way, Brough, HU15 1AY, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

(c) Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

(d) Current & deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

(e) Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to the expense over the lease term, on a straight-line basis.

(f) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(g) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	10 - 15% Reducing balance

(h) Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

(i) Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

(j) Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 12 (2025: 12 ).

5. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 July 2025	40,429
Additions	69
Disposals	( 458)
	--------
At 31 March 2026	40,040
	--------
Depreciation
At 1 July 2025	23,822
Charge for the period	1,853
Disposals	( 255)
	--------
At 31 March 2026	25,420
	--------
Carrying amount
At 31 March 2026	14,620
	--------
At 30 June 2025	16,607
	--------

6. Debtors

	31 Mar 26	30 Jun 25
	£	£
Trade debtors	82,265	96,832
Other debtors	313,608	314,289
	----------	----------
	395,873	411,121
	----------	----------

7. Creditors: amounts falling due within one year

	31 Mar 26	30 Jun 25
	£	£
Trade creditors	132,813	163,150
Social security and other taxes	3,978	1,750
Other creditors	97,320	133,043
	----------	----------
	234,111	297,943
	----------	----------

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	31 Mar 26	30 Jun 25
	£	£
Not later than 1 year	27,400	27,400
Later than 1 year and not later than 5 years	109,600	109,600
Later than 5 years	121,016	141,566
	----------	----------
	258,016	278,566
	----------	----------

9. Controlling party

The company is a 100% subsidiary of Integrated Medical Services Limited , a company registered in England and Wales.