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Company Registration No. 8367523 (England and Wales)
Opala Ltd Unaudited accounts for the year ended 20 January 2025
Opala Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Opala Ltd Company Information for the year ended 20 January 2025
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 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
40,241 
49,838 
Current assets
Inventories
17,000 
17,200 
Cash at bank and in hand
46,180 
5,620 
63,180 
22,820 
Creditors: amounts falling due within one year
5
(40,421)
(63,019)
Net current assets/(liabilities)
22,759 
(40,199)
Total assets less current liabilities
63,000 
9,639 
Creditors: amounts falling due after more than one year
6
(45,833)
- 
Net assets
17,167 
9,639 
Capital and reserves
Called up share capital
7
2 
2 
Profit and loss account
17,165 
9,637 
Shareholders' funds
17,167 
9,639 
For the year ending 20 January 2025 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 5 October 2025 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 2025
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 2024
72,185 
12,822 
1,911 
86,918 
Additions
- 
- 
4,322 
4,322 
At 20 January 2025
72,185 
12,822 
6,233 
91,240 
Depreciation
At 21 January 2024
31,325 
4,265 
1,490 
37,080 
Charge for the year
10,215 
2,139 
1,565 
13,919 
At 20 January 2025
41,540 
6,404 
3,055 
50,999 
Net book value
At 20 January 2025
30,645 
6,418 
3,178 
40,241 
At 20 January 2024
40,860 
8,557 
421 
49,838 
- 5 -
Opala Ltd Notes to the Accounts for the year ended 20 January 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
20,579 
17,920 
Taxes and social security
1,237 
- 
Loans from directors
18,605 
45,099 
40,421 
63,019 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
45,833 
- 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
8
Average number of employees
During the year the average number of employees was 5 (2024: 5).
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