REGISTERED NUMBER: 13929491 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28th February 2025

for

OPUL OPERATIONS LTD.

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

C M Wall

REGISTERED OFFICE:

Hangar 2

Passenger & Executive Terminal

Main Road, Biggin Hill

Westerham

Kent

TN16 3BH

REGISTERED NUMBER:

13929491 (England and Wales)

ACCOUNTANTS:

TC Group

Office: Croydon - TC SWP

3rd Floor, Suffolk House

George Street

Croydon

CR0 0YN

FIXED ASSETS

Property, plant and equipment

4

3,591

-

CURRENT ASSETS

Inventories

-

50,000

Debtors

5

1,200,218

5,000

Cash at bank

315,895

84,184

1,516,113

139,184

CREDITORS

Amounts falling due within one year

6

883,337

82,511

NET CURRENT ASSETS

632,776

56,673

TOTAL ASSETS LESS CURRENT LIABILITIES

636,367

56,673

CREDITORS

Amounts falling due after more than one year

7

500,000

-

NET ASSETS

136,367

56,673

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

136,267

56,573

SHAREHOLDERS' FUNDS

136,367

56,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th September 2025 and were signed by:

C M Wall - Director

1.	STATUTORY INFORMATION

Opul Operations 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.

Turnover

Revenue 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.

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Computer

equipment

£

COST

Additions

4,870

At 28th February 2025

4,870

DEPRECIATION

Charge for year

1,279

At 28th February 2025

1,279

NET BOOK VALUE

At 28th February 2025

3,591

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

829,060

-

Other debtors

193,584

5,000

VAT

11,671

-

Prepayments and accrued income

165,903

-

1,200,218

5,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

327,411

-

Tax

60,152

16,539

Social security and other taxes

1,315

-

VAT

-

5,513

Other creditors

50,117

58,165

Directors' current accounts

-

74

Accruals and deferred income

444,342

-

Accrued expenses

-

2,220

883,337

82,511

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Other loans - 2-5 years

500,000

-