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REGISTERED NUMBER: 11663207 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Opus Fresh Ltd

Opus Fresh Ltd (Registered number: 11663207)

Contents of the Financial Statements
for the Year Ended 31 August 2024










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 2024







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 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 33,579 43,133

CURRENT ASSETS
Debtors 6 47,193 19,467
Cash at bank 630,924 579,204
678,117 598,671
CREDITORS
Amounts falling due within one year 7 130,955 148,112
NET CURRENT ASSETS 547,162 450,559
TOTAL ASSETS LESS CURRENT
LIABILITIES

580,741

493,692

CREDITORS
Amounts falling due after more than one
year

8

8,959

18,952
NET ASSETS 571,782 474,740

CAPITAL AND RESERVES
Called up share capital 9 101 101
Retained earnings 10 571,681 474,639
SHAREHOLDERS' FUNDS 571,782 474,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 2024


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 11 November 2024 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 2024


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 (2023 - 2 ) .

Opus Fresh Ltd (Registered number: 11663207)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 83,246
Additions 2,451
At 31 August 2024 85,697
DEPRECIATION
At 1 September 2023 40,113
Charge for year 12,005
At 31 August 2024 52,118
NET BOOK VALUE
At 31 August 2024 33,579
At 31 August 2023 43,133

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 42,692 12,719
Other debtors 4,501 6,748
47,193 19,467

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 1,410 3,379
Taxation and social security 118,232 132,462
Other creditors 1,313 2,271
130,955 148,112

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 8,959 18,952

Opus Fresh Ltd (Registered number: 11663207)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
100 Ordinary £1 100 100
1 B Ordinary £1 1 1
101 101

10. RESERVES
Retained
earnings
£   

At 1 September 2023 474,639
Profit for the year 351,542
Dividends (254,500 )
At 31 August 2024 571,681