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REGISTERED NUMBER: 12166688 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

OPERA DINING LTD

OPERA DINING LTD (REGISTERED NUMBER: 12166688)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OPERA DINING LTD

COMPANY INFORMATION
for the Year Ended 31 August 2023







DIRECTORS: I Haustov
M E Tennant
R Apostoliti





REGISTERED OFFICE: 10 London Mews
Paddington
London
W2 1HY





REGISTERED NUMBER: 12166688 (England and Wales)





ACCOUNTANTS: Stein Richards
Chartered Accountants
10 London Mews
Paddington
LONDON
W2 1HY

OPERA DINING LTD (REGISTERED NUMBER: 12166688)

BALANCE SHEET
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 750

CURRENT ASSETS
Debtors 5 - 5,054
Cash at bank and in hand - 1,161
- 6,215
CREDITORS
Amounts falling due within one year 6 180,939 98,450
NET CURRENT LIABILITIES (180,939 ) (92,235 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(180,939

)

(91,485

)

CREDITORS
Amounts falling due after more than one
year

7

-

37,501
NET LIABILITIES (180,939 ) (128,986 )

CAPITAL AND RESERVES
Called up share capital 8 41,000 41,000
Retained earnings (221,939 ) (169,986 )
SHAREHOLDERS' FUNDS (180,939 ) (128,986 )

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 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.

OPERA DINING LTD (REGISTERED NUMBER: 12166688)

BALANCE SHEET - 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 Board of Directors and authorised for issue on 14 August 2024 and were signed on its behalf by:




I Haustov - Director M E Tennant - Director




R Apostoliti - Director


OPERA DINING LTD (REGISTERED NUMBER: 12166688)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Opera Dining 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. ACCOUNTING POLICIES

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

Going Concern
The financial statements have been prepared on the going concern basis as the directors believe that adequate cash resources will be available to cover, via support of directors, the company's requirements for working capital and capital expenditure for at least the next twelve months. The directors have concluded, due to the nature of the company's business, the current economic environment has not given rise to any material uncertainty which would cast doubt on the company's ability to continue as a going concern for the next twelve months.

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

Turnover represents restaurant services provided to customers and is recognised once the service has been completed, excluding value added tax.

Government grants
During the period the company received Job Retention Scheme (JRS) grant monies from the government made available due to the Covid-19 pandemic. Grants are accounted for under the accruals method of accounting. Grants with an associated expense are recognised in the income statement in the same period as the related expenditure.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as other debtors, creditors and other creditors.

The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

OPERA DINING LTD (REGISTERED NUMBER: 12166688)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2022 3,000
Disposals (3,000 )
At 31 August 2023 -
DEPRECIATION
At 1 September 2022 2,250
Eliminated on disposal (2,250 )
At 31 August 2023 -
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 750

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Other debtors - 5,054

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 41,749 5,556
Trade creditors 5,502 9,995
Taxation and social security 21,965 20,318
Other creditors 111,723 62,581
180,939 98,450

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans - 37,501

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 15,278

OPERA DINING LTD (REGISTERED NUMBER: 12166688)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
41,000 Ordinary 1 41,000 41,000

9. RELATED PARTY DISCLOSURES

As at 31 August 2023, the company owed the directors £108,423 (2022 - £55,763) and this amount is included within other creditors. The loans are interest free and repayable on demand.