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REGISTERED NUMBER: 07253630 (England and Wales)













Unaudited Financial Statements

for the period

1 January 2017 to 31 October 2017

for

Opus Green Limited

Opus Green Limited (Registered number: 07253630)






Contents of the Financial Statements
for the period 1 January 2017 to 31 October 2017




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Opus Green Limited

Company Information
for the period 1 January 2017 to 31 October 2017







DIRECTORS: I King
C Cassells
G A Richardson
Mrs J T Richardson
Mrs S L Cassells
Miss B King





REGISTERED OFFICE: 33 Bellingham Drive
Longbenton
Newcastle Upon Tyne
Tyne and Wear
NE12 9SZ





REGISTERED NUMBER: 07253630 (England and Wales)





ACCOUNTANTS: TTR Barnes Limited
Chartered Accountants
3-5 Grange Terrace
Stockton Road
Sunderland
Tyne & Wear
SR2 7DG

Opus Green Limited (Registered number: 07253630)

Statement of Financial Position
31 October 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 656

CURRENT ASSETS
Debtors 5 16,750 9,604
Cash at bank 17,280 106,967
34,030 116,571
CREDITORS
Amounts falling due within one year 6 11,839 63,974
NET CURRENT ASSETS 22,191 52,597
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,191

53,253

PROVISIONS FOR LIABILITIES - 131
NET ASSETS 22,191 53,122

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 21,991 52,922
SHAREHOLDERS' FUNDS 22,191 53,122

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 October 2017.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2017 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Opus Green Limited (Registered number: 07253630)

Statement of Financial Position - continued
31 October 2017


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors on 25 September 2018 and were signed on its behalf
by:





G A Richardson - Director


Opus Green Limited (Registered number: 07253630)

Notes to the Financial Statements
for the period 1 January 2017 to 31 October 2017

1. STATUTORY INFORMATION

Opus Green 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on the going concern basis which assumes that the company will continue in
operational existence for the foreseeable future, which the directors consider appropriate.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are recognised at transaction value and subsequently measured at their
settlement value.

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
statement of financial position 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 period 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 period was 6 (2016 - 6 ) .

Opus Green Limited (Registered number: 07253630)

Notes to the Financial Statements - continued
for the period 1 January 2017 to 31 October 2017

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2017 1,490 2,197 3,687
Disposals (1,490 ) (2,197 ) (3,687 )
At 31 October 2017 - - -
DEPRECIATION
At 1 January 2017 1,310 1,721 3,031
Charge for period 50 198 248
Eliminated on disposal (1,360 ) (1,919 ) (3,279 )
At 31 October 2017 - - -
NET BOOK VALUE
At 31 October 2017 - - -
At 31 December 2016 180 476 656

5. DEBTORS
2017 2016
£    £   
Amounts falling due within one year:
Other debtors 12 89
Directors' current accounts 7,907 -
Tax 8,831 -
Prepayments - 2,015
16,750 2,104

Amounts falling due after more than one year:
Tax - 7,500

Aggregate amounts 16,750 9,604

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade creditors - 1,345
Tax 7,581 22,359
Other creditors - 64
Directors' current accounts - 37,499
Accrued expenses 4,258 2,707
11,839 63,974

7. CONTROLLING PARTY

The company was under the control of its directors throughout both years.