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REGISTERED NUMBER: 11663207 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Opus Fresh Ltd

Opus Fresh Ltd (Registered number: 11663207)

Contents of the Financial Statements
for the Year Ended 31 August 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Opus Fresh Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTOR: Mr P Carrick





REGISTERED OFFICE: 6 Lavender Way
Stamford
Lincolnshire
PE9 4BT





REGISTERED NUMBER: 11663207 (England and Wales)





ACCOUNTANTS: Brayshaw Morey
Certified Public Accountants
Fraser Ross House
24 Broad Street
Stamford
Lincolnshire
PE9 1PJ

Opus Fresh Ltd (Registered number: 11663207)

Statement of Financial Position
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 43,133 58,676

CURRENT ASSETS
Debtors 6 19,467 1,440
Cash at bank 579,204 177,105
598,671 178,545
CREDITORS
Amounts falling due within one year 7 148,112 54,718
NET CURRENT ASSETS 450,559 123,827
TOTAL ASSETS LESS CURRENT
LIABILITIES

493,692

182,503

CREDITORS
Amounts falling due after more than one
year

8

18,952

28,701
NET ASSETS 474,740 153,802

CAPITAL AND RESERVES
Called up share capital 9 101 101
Retained earnings 10 474,639 153,701
SHAREHOLDERS' FUNDS 474,740 153,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Fresh Ltd (Registered number: 11663207)

Statement of Financial Position - continued
31 August 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the director and authorised for issue on 6 November 2023 and were signed by:





Mr P Carrick - Director


Opus Fresh Ltd (Registered number: 11663207)

Notes to the Financial Statements
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

Opus Fresh Ltd 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. STATEMENT OF COMPLIANCE

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

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

Opus Fresh Ltd (Registered number: 11663207)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 83,246
DEPRECIATION
At 1 September 2022 24,570
Charge for year 15,543
At 31 August 2023 40,113
NET BOOK VALUE
At 31 August 2023 43,133
At 31 August 2022 58,676

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 12,719 -
Other debtors 6,748 1,440
19,467 1,440

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 3,379 2,339
Taxation and social security 132,462 41,042
Other creditors 2,271 1,337
148,112 54,718

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans 18,952 28,701

Opus Fresh Ltd (Registered number: 11663207)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100
1 B Ordinary £1 1 1
101 101

10. RESERVES
Retained
earnings
£   

At 1 September 2022 153,701
Profit for the year 479,738
Dividends (158,800 )
At 31 August 2023 474,639