Opulent Construction Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09077615

		2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		60,991

			60,991
CURRENT ASSETS
Debtors	5	564,341
Cash at bank and in hand		22,521

		586,862
Creditors: Amounts Falling Due Within One Year	6	(248,822 )

NET CURRENT ASSETS (LIABILITIES)			338,040

TOTAL ASSETS LESS CURRENT LIABILITIES			399,031

Creditors: Amounts Falling Due After More Than One Year	7		(42,836 )

NET ASSETS			356,195

CAPITAL AND RESERVES
Called up share capital	9		10
Profit and Loss Account			356,185

SHAREHOLDERS' FUNDS			356,195

Page 1

Page 2

Opulent Construction Ltd

Balance Sheet (continued)

As At 31 March 2025

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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Jethro Kirk

Director

23rd December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Opulent Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09077615 . The registered office is Unit 19b Sweetmans Yard, Plough Lane, Hereford, Herefordshire, HR4 0EE.

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. 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	7% Reducing balance
Motor Vehicles	7% Reducing balance
Computer Equipment	7% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4

Page 3

Page 4

Opulent Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	37,856	59,640	3,077	100,573
Additions	-	26,950	-	26,950

As at 31 March 2025	37,856	86,590	3,077	127,523

Depreciation
As at 1 April 2024	19,613	39,447	2,881	61,941
Provided during the period	1,277	3,300	14	4,591

As at 31 March 2025	20,890	42,747	2,895	66,532

Net Book Value
As at 31 March 2025	16,966	43,843	182	60,991

As at 1 April 2024	18,243	20,193	196	38,632

5. Debtors

	2025
	£
Due within one year
Trade debtors	168,050
Other debtors	8,206

	176,256
Due after more than one year
Amounts owed by participating interests	388,085

	564,341

6. Creditors: Amounts Falling Due Within One Year

	2025
	£
Net obligations under finance lease and hire purchase contracts	11,620
Trade creditors	47,894
Other creditors	161,548
Taxation and social security	27,760

	248,822

7. Creditors: Amounts Falling Due After More Than One Year

	2025
	£
Net obligations under finance lease and hire purchase contracts	12,383
Bank loans	30,453

	42,836

Page 4

Page 5

Opulent Construction Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025
	£
The future minimum finance lease payments are as follows:
Not later than one year	11,620
Later than one year and not later than five years	12,383

	24,003

	24,003

9. Share Capital

	2025
	£
Allotted, Called up and fully paid	10

Page 5