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Company Registration No. 8367523 (England and Wales)
Opala Ltd Unaudited accounts for the year ended 20 January 2023
Opala Ltd Unaudited accounts Contents
Page
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Opala Ltd Company Information for the year ended 20 January 2023
Directors
Malgorzata Krakowiak Beata Malgorzata Krakowiak
Company Number
8367523 (England and Wales)
Registered Office
13 Grenadier Way Ashford TN23 5JN England
Accountants
Dorota Cukierska International House 142 Cromwell Road London SW7 4EF
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Opala Ltd Statement of financial position as at 20 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,592 
4,842 
Current assets
Inventories
16,300 
15,500 
Cash at bank and in hand
8,234 
8,244 
24,534 
23,744 
Creditors: amounts falling due within one year
(30,520)
(18,343)
Net current (liabilities)/assets
(5,986)
5,401 
Net assets
6,606 
10,243 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
6,604 
10,241 
Shareholders' funds
6,606 
10,243 
For the year ending 20 January 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2023 and were signed on its behalf by
Beata Malgorzata Krakowiak Director Company Registration No. 8367523
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Opala Ltd Notes to the Accounts for the year ended 20 January 2023
1
Statutory information
Opala Ltd is a private company, limited by shares, registered in England and Wales, registration number 8367523. The registered office is 13 Grenadier Way, Ashford, TN23 5JN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Fixtures & fittings
25%
Computer equipment
33%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 21 January 2022
17,139 
1,607 
1,911 
20,657 
Additions
11,760 
575 
- 
12,335 
At 20 January 2023
28,899 
2,182 
1,911 
32,992 
Depreciation
At 21 January 2022
13,974 
867 
974 
15,815 
Charge for the year
3,731 
545 
309 
4,585 
At 20 January 2023
17,705 
1,412 
1,283 
20,400 
Net book value
At 20 January 2023
11,194 
770 
628 
12,592 
At 20 January 2022
3,165 
740 
937 
4,842 
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Opala Ltd Notes to the Accounts for the year ended 20 January 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
10,901 
- 
Taxes and social security
- 
8,757 
Proposed dividends
10,000 
9,586 
Loans from directors
9,619 
- 
30,520 
18,343 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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