Acorah Software Products - Accounts Production 16.2.850 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10046047 Mr Gianluigi Salvioni true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10046047 2024-03-31 10046047 2025-03-31 10046047 2024-04-01 2025-03-31 10046047 frs-core:CurrentFinancialInstruments 2025-03-31 10046047 frs-core:ShareCapital 2025-03-31 10046047 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10046047 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10046047 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10046047 frs-bus:SmallEntities 2024-04-01 2025-03-31 10046047 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10046047 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10046047 1 2024-04-01 2025-03-31 10046047 frs-bus:Director1 2024-04-01 2025-03-31 10046047 frs-bus:Director1 2024-03-31 10046047 frs-bus:Director1 2025-03-31 10046047 frs-core:CurrentFinancialInstruments 1 2025-03-31 10046047 frs-countries:EnglandWales 2024-04-01 2025-03-31 10046047 2023-03-31 10046047 2024-03-31 10046047 2023-04-01 2024-03-31 10046047 frs-core:CurrentFinancialInstruments 2024-03-31 10046047 frs-core:ShareCapital 2024-03-31 10046047 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 10046047 frs-core:CurrentFinancialInstruments 1 2024-03-31
Registered number: 10046047
Opera Leader Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Opera Leader Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Opera Leader Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10046047

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 177,240 |  | 56,908 |
Cash at bank and in hand |  | 2,958 |  | 18 |
|  | 180,198 |  | 56,926 |
Creditors: Amounts Falling Due Within One Year | 5 | (190,169 ) |  | (175,949 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,971 ) |  | (119,023 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (9,971 ) |  | (119,023 )
NET LIABILITIES |  |  | (9,971 ) |  | (119,023 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | (10,971 ) |  | (120,023 )
SHAREHOLDERS' FUNDS |  |  | (9,971) |  | (119,023)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Gianluigi Salvioni Director
10/09/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Opera Leader Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Opera Leader Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10046047 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 155,201 |  | 34,869
Shareholder Loan - Gianluigi | 22,039 |  | 22,039
| 177,240 |  | 56,908

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 149,649 |  | 138,639
Bank loans and overdrafts | 2,613 |  | 4,738
Corporation tax | 200 |  | 200
VAT | 21,352 |  | 16,016
Shareholder Loan - Frederic Vanic KHAVESSIAN | 921 |  | 922
Director's loan account | 15,434 |  | 15,434
| 190,169 |  | 175,949

Page 2
Page 3
Opera Leader Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

7. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gianluigi Salvioni | 15,434 | - | - | - | 15,434

The above loan is unsecured, interest free and repayable on demand.
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr.Gianluigi Salvioni by virtue of his ownership of 75% or more of the issued share capital in the company.
Page 3