REGISTERED NUMBER: 02994835 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Opera Della Luna

Page

Company Information

1

Report of the Directors

2

Statement of Income and Retained Earnings

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

Mrs C Galloway

P B Marshall

Mrs S Ross

P Gilchrist

SECRETARY:

D J Owen

REGISTERED OFFICE:

Flat 7

Cotmore House

Fringford

Bicester

Oxfordshire

OX6 9RQ

REGISTERED NUMBER:

02994835 (England and Wales)

ACCOUNTANTS:

Facts and Figures

P O Box 583

Maids Moreton

Buckingham

Buckinghamshire

MK18 1TQ

The directors present their report with the financial statements of the company for the year ended 30 April 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a light operatic company.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2024 to the date of this report.

Mrs C Galloway

P B Marshall

Mrs S Ross

P Gilchrist

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P B Marshall - Director

31 October 2025

TURNOVER

90,160

130,400

Cost of sales

(108,559

)

(60,005

)

GROSS (DEFICIT)/SURPLUS

(18,399

)

70,395

Administrative expenses

(12,216

)

(13,835

)

OPERATING (DEFICIT)/SURPLUS

4

(30,615

)

56,560

Interest receivable and similar income

11

17

(30,604

)

56,577

Interest payable and similar expenses

(4

)

(5

)

(DEFICIT)/SURPLUS BEFORE TAXATION

(30,608

)

56,572

Tax on (deficit)/surplus

-

-

(DEFICIT)/SURPLUS FOR THE FINANCIAL YEAR

(30,608

)

56,572

Retained earnings at beginning of year

(43,282

)

(99,854

)

RETAINED EARNINGS AT END OF YEAR

(73,890

)

(43,282

)

FIXED ASSETS

Tangible assets

5

295

56

CURRENT ASSETS

Stocks

2,580

2,095

Debtors

6

565

319

Prepayments and accrued income

389

411

Cash at bank

17,946

54,885

21,480

57,710

CREDITORS

Amounts falling due within one year

7

(95,665

)

(101,048

)

NET CURRENT LIABILITIES

(74,185

)

(43,338

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(73,890

)

(43,282

)

RESERVES

Income and expenditure account

(73,890

)

(43,282

)

(73,890

)

(43,282

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 surplus or deficit 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

P B Marshall - Director

1.	STATUTORY INFORMATION

Opera Della Luna is a private company, limited by guarantee , 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

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.

Stocks

Stocks 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	OPERATING (DEFICIT)/SURPLUS

The operating deficit (2024 - operating surplus) is stated after charging:

30.4.25

30.4.24

£

£

Depreciation - owned assets

126

141

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

10,055

Additions

365

At 30 April 2025

10,420

DEPRECIATION

At 1 May 2024

9,999

Charge for year

126

At 30 April 2025

10,125

NET BOOK VALUE

At 30 April 2025

295

At 30 April 2024

56

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

565

565

Other debtors

-

(246

)

565

319

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

2,719

7,476

Taxation and social security

1,682

13,298

Other creditors

91,264

80,274

95,665

101,048