REGISTERED NUMBER: 14957202 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Opes Capital Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

7

DIRECTOR:

N Poturicich

REGISTERED OFFICE:

2nd Floor

Congress House

14 Lyon Road

Harrow

Middlesex

HA1 2EN

REGISTERED NUMBER:

14957202 (England and Wales)

ACCOUNTANTS:

Sheridan Clarke Limited

2nd Floor Congress House

14 Lyon Road

Harrow

Middlesex

HA1 2EN

FIXED ASSETS

Tangible assets

4

1,258

-

Investments

5

2,832,746

-

2,834,004

-

CURRENT ASSETS

Debtors

6

1,790,287

27,342

Cash at bank

1,734,896

1,468,178

3,525,183

1,495,520

CREDITORS

Amounts falling due within one year

7

4,237

1,320

NET CURRENT ASSETS

3,520,946

1,494,200

TOTAL ASSETS LESS CURRENT LIABILITIES

6,354,950

1,494,200

CAPITAL AND RESERVES

Called up share capital

100,000

1

Share premium

3,472,965

-

Retained earnings

2,781,985

1,494,199

SHAREHOLDERS' FUNDS

6,354,950

1,494,200

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

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

The director acknowledges his 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 23 April 2026 and were signed by:

N Poturicich - Director

1.	STATUTORY INFORMATION

Opes Capital 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction cost. Financial assets classified as receivable within one year are not amortised.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

1,887

At 30 June 2025

1,887

DEPRECIATION

Charge for year

629

At 30 June 2025

629

NET BOOK VALUE

At 30 June 2025

1,258

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

Additions

2,832,746

At 30 June 2025

2,832,746

NET BOOK VALUE

At 30 June 2025

2,832,746

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

1,790,287

27,342

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Taxation and social security

1,417

-

Other creditors

2,820

1,320

4,237

1,320

8.	RELATED PARTY DISCLOSURES

Mr N Poturicich is also a director of Atlas Children's Homes Limited, Atlas Care Homes Limited and Opes Capital Properties Limited. He is also related to Solisla Investments Ltd, a company registered on Cyprus, and Golden Horizon Capital, a company registered in the UAE.

The following amounts were due to the company at the year end

2025

2024

£

£

Atlas Children's Homes Limited

269,735

15,235

Atlas Care Homes Group Limited

41,925

-

Opes Capital Properties Limited

30,000

-

Solisla Investments Ltd

10,180

-

Golden Horizon

1,000,000

1,351,840

15,235

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr N Poturicich by virtue of his ownership of 100% of the issued ordinary share capital in the company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sheridan Clarke Limited

2nd Floor Congress House

14 Lyon Road

Harrow

Middlesex

HA1 2EN

23 April 2026