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REGISTERED NUMBER: 11955318 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

FOR

OPPORTUNITY LETTINGS LTD

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| OPPORTUNITY LETTINGS LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

| DIRECTOR: | Mrs L Edmonds

| REGISTERED OFFICE: | 39 Fortibus Road

| Exeter

| Devon

| EX2 7SU

| REGISTERED NUMBER: | 11955318 (England and Wales)

| ACCOUNTANTS: | Merlin Accountancy Services Ltd

| 2nd Floor

| 33 Longbrook Street

| Exeter

| Devon

| EX4 6AW

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

BALANCE SHEET

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 109 |  |

Investment property | 5 | - |  | 159,098 |  |

- |  | 159,207 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 675 |  |

Cash at bank | 9,206 |  | 50,335 |  |

9,206 |  | 51,010 |  |

CREDITORS

Amounts falling due within one year | 7 | 23,456 |  | 75,245 |  |

NET CURRENT LIABILITIES | (14,250 | ) | (24,235 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (14,250 | ) | 134,972 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (107,500 | ) |

PROVISIONS FOR LIABILITIES | 10 | - |  | (2,448 | ) |

NET (LIABILITIES)/ASSETS | (14,250 | ) | 25,024 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Other reserves | - |  | 10,437 |  |

Retained earnings | (14,350 | ) | 14,487 |  |

SHAREHOLDERS' FUNDS | 12 | (14,250 | ) | 25,024 |  |

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

BALANCE SHEET - continued

31 JANUARY 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 February 2026 and were signed by:

Mrs L Edmonds - Director

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Opportunity Lettings 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

| 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.

| Fixtures and fittings | - | 20% on reducing balance

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| 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 period 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 period was NIL (2025 - NIL).

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 May 2025 | 620 |  |

| Disposals | (620 | ) |

| At 31 January 2026 | - |  |

| DEPRECIATION

| At 1 May 2025 | 511 |  |

| Eliminated on disposal | (511 | ) |

| At 31 January 2026 | - |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 30 April 2025 | 109 |  |

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 May 2025 | 159,098 |  |

| Disposals | (159,098 | ) |

| At 31 January 2026 | - |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 30 April 2025 | 159,098 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | - |  | 675 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | (1 | ) | (2 | ) |

| Taxation and social security | - |  | 784 |  |

| Other creditors | 23,457 |  | 74,463 |  |

23,456 |  | 75,245 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 107,500 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | - |  | 107,500 |  |

OPPORTUNITY LETTINGS LTD (REGISTERED NUMBER: 11955318) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 MAY 2025 TO 31 JANUARY 2026

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 107,500 |  |

| The loans are secured on the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax

| Other timing differences | - |  | 2,448 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2025 | 2,448 |  |

| Gain on revaluation | (2,448 | ) |

| Balance at 31 January 2026 | - |  |

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mrs L Edmonds.

12. | RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2026 | 2025 |

£ | £ |

| (Loss)/profit for the financial period | (39,274 | ) | 1,850 |  |

| Net (reduction)/addition to shareholders' funds | (39,274 | ) | 1,850 |  |

| Opening shareholders' funds | 25,024 |  | 23,174 |  |

| Closing shareholders' funds | (14,250 | ) | 25,024 |  |