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Company Registration No. 8367523 (England and Wales)
Opala Ltd Unaudited accounts for the year ended 20 January 2024
Opala Ltd Unaudited accounts Contents
Page
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Opala Ltd Company Information for the year ended 20 January 2024
Director
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 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
49,838 
12,592 
Current assets
Inventories
17,200 
16,300 
Cash at bank and in hand
5,620 
8,234 
22,820 
24,534 
Creditors: amounts falling due within one year
(78,439)
(30,520)
Net current liabilities
(55,619)
(5,986)
Net (liabilities)/assets
(5,781)
6,606 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(5,783)
6,604 
Shareholders' funds
(5,781)
6,606 
For the year ending 20 January 2024 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 director acknowledges her 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 and authorised for issue on 23 September 2024 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 2024
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: reducing balance method
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 2023
28,899 
2,182 
1,911 
32,992 
Additions
43,286 
10,640 
- 
53,926 
At 20 January 2024
72,185 
12,822 
1,911 
86,918 
Depreciation
At 21 January 2023
17,705 
1,412 
1,283 
20,400 
Charge for the year
13,620 
2,853 
207 
16,680 
At 20 January 2024
31,325 
4,265 
1,490 
37,080 
Net book value
At 20 January 2024
40,860 
8,557 
421 
49,838 
At 20 January 2023
11,194 
770 
628 
12,592 
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Opala Ltd Notes to the Accounts for the year ended 20 January 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
46 
10,901 
Proposed dividends
- 
10,000 
Loans from directors
78,393 
9,619 
78,439 
30,520 
6
Share capital
2024 
2023 
£ 
£ 
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 (2023: 3).
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