| REGISTERED NUMBER: |
| Opto Property Developments Limited |
| Unaudited Financial Statements for the Year Ended 31 July 2025 |
| REGISTERED NUMBER: |
| Opto Property Developments Limited |
| Unaudited Financial Statements for the Year Ended 31 July 2025 |
| Opto Property Developments Limited (Registered number: 10485143) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Opto Property Developments Limited |
| Company Information |
| for the Year Ended 31 July 2025 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Craven House |
| 32 Lee Lane |
| Horwich |
| Bolton |
| Greater Manchester |
| BL6 7BY |
| Opto Property Developments Limited (Registered number: 10485143) |
| Statement of Financial Position |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Investment property | 5 |
| Current assets |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | 9 | ( |
) | ( |
) |
| Net assets |
| Opto Property Developments Limited (Registered number: 10485143) |
| Statement of Financial Position - continued |
| 31 July 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Capital and reserves |
| Called up share capital | 10 |
| Other reserves |
| Retained earnings | ( |
) | ( |
) |
| Shareholders' funds |
| 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 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 were approved by the Board of Directors and authorised for issue on |
| Opto Property Developments Limited (Registered number: 10485143) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2025 |
| 1. | Statutory information |
| Opto Property Developments Limited is a |
| 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 as modified by the revaluation of certain assets. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses. |
| 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. |
| Financial instruments |
| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| Opto Property Developments Limited (Registered number: 10485143) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 4. | Tangible fixed assets |
| Fixtures |
| and |
| fittings |
| £ |
| Cost |
| At 1 August 2024 |
| and 31 July 2025 |
| Depreciation |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| Net book value |
| At 31 July 2025 |
| At 31 July 2024 |
| 5. | Investment property |
| Total |
| £ |
| Fair value |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| Net book value |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| 7. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| Opto Property Developments Limited (Registered number: 10485143) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 8. | Creditors: amounts falling due after more than one year |
| 2025 | 2024 |
| £ | £ |
| Mortgages |
| 9. | Provisions for liabilities |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 7,086 | 14,570 |
| Deferred |
| tax |
| £ |
| Balance at 1 August 2024 |
| Credit to Statement of Income and Retained Earnings during year | ( |
) |
| Balance at 31 July 2025 |
| 10. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary Shares | 100 | 100 | 100 |