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Registered number: 01251636 OPAL TRANSPORT EQUIPMENT LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
OPAL TRANSPORT EQUIPMENT LIMITED REGISTERED NUMBER: 01251636 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 13,856 |  | 13,856
|  |  | 13,856 |  | 13,856
Creditors: amounts falling due within one year | 5 | (1,580) |  | (1,580) |
Net current liabilities |  |  | (1,580) |  | (1,580)
Total assets less current liabilities |  |  | 12,276 |  | 12,276
Net assets |  |  | 12,276 |  | 12,276
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 525 |  | 525
Capital redemption reserve |  |  | 181 |  | 181
Profit and loss account |  |  | 11,570 |  | 11,570
|  |  | 12,276 |  | 12,276
For the year ended 31 October 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 March 2026.
Nathan Hardwick
Director
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OPAL TRANSPORT EQUIPMENT LIMITED REGISTERED NUMBER: 01251636 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The notes on pages 3 to 4 form part of these financial statements. Page 2
OPAL TRANSPORT EQUIPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
The company is registered in England and Wales. The Company's registered office is Commercial Road, Bloxwich, Walsall, West Midlands, WS2 7NQ. The principal activity of the company continues to be that of an investment holding company with no trading activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.4 | Financial instruments
Basic financial assets Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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OPAL TRANSPORT EQUIPMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 November 2024 | 13,856
| At 31 October 2025 | 13,856
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Class of shares | Holding
| Integrated Tanker Services Limited | Ordinary | 100%
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 1,580 | 1,580
|  | 1,580 | 1,580
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,499 (2024 - 10,499) ordinary shares of £0.05 each | 525 | 525
7. | Controlling party
The controlling interest in the company is held by Stephen John Hardwick.
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