Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31true02023-04-01truefalseNo description of principal activity0true 07612442 2023-04-01 2024-03-31 07612442 2022-04-01 2023-03-31 07612442 2024-03-31 07612442 2023-03-31 07612442 c:Director1 2023-04-01 2024-03-31 07612442 d:FurnitureFittings 2023-04-01 2024-03-31 07612442 d:FurnitureFittings 2024-03-31 07612442 d:FurnitureFittings 2023-03-31 07612442 d:CurrentFinancialInstruments 2024-03-31 07612442 d:CurrentFinancialInstruments 2023-03-31 07612442 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07612442 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07612442 d:ShareCapital 2024-03-31 07612442 d:ShareCapital 2023-03-31 07612442 d:RetainedEarningsAccumulatedLosses 2024-03-31 07612442 d:RetainedEarningsAccumulatedLosses 2023-03-31 07612442 c:EntityHasNeverTraded 2023-04-01 2024-03-31 07612442 c:FRS102 2023-04-01 2024-03-31 07612442 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07612442 c:FullAccounts 2023-04-01 2024-03-31 07612442 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07612442 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07612442









OPULEN INVESTMENTS LIMITED








FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

 
OPULEN INVESTMENTS LIMITED
REGISTERED NUMBER: 07612442

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2024
2023
2023
Note
£
£
£
£

  

Current assets
  

Cash at bank and in hand
 4 
100
100

  
100
100

Creditors: amounts falling due within one year
 5 
(16,110)
(16,110)

Net current liabilities
  
 
 
(16,010)
 
 
(16,010)

Total assets less current liabilities
  
(16,010)
(16,010)

  

Net liabilities
  
(16,010)
(16,010)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(16,110)
(16,110)

  
(16,010)
(16,010)


For the year ended 31 March 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M Siddell
Director

Page 1

 
OPULEN INVESTMENTS LIMITED
REGISTERED NUMBER: 07612442
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

Date: 31 October 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
OPULEN INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Opulen Investments Limited is a private company, incorporated in United Kingdom, company number 07612442. The registered office is Aston House, Cornwall Avenue, London, N3 1LF. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

 
2.2

Going concern

The company has a deficit of assets at the balance sheet date however the director and shareholders of the company confirmed that they will continue to support the company financially for the forseeable future. On this basis the director considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures & fittings
-
25% Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
OPULEN INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Tangible fixed assets





Fixtures & fittings

£



Cost or valuation


At 1 April 2023
987



At 31 March 2024

987



Depreciation


At 1 April 2023
987



At 31 March 2024

987



Net book value



At 31 March 2024
-



At 31 March 2023
-


4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
100
100



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
16,110
16,110


Page 4