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Registered number: 15957273 BNF (OPPS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
BNF (OPPS) LIMITED REGISTERED NUMBER: 15957273 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025
Note |  | $
Current assets |  |  |
Cash at bank and in hand | 4 | 23,490 |
|  | 23,490 |
Total assets less current liabilities |  |  | 23,490
Creditors: amounts falling due after more than one year | 5 |  | (65,975)
Net (liabilities)/assets |  |  | (42,485)
Capital and reserves |  |  |
Called up share capital |  |  | 900
Profit and loss account |  |  | (43,385)
|  |  | (42,485)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period 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 by:
................................................ Nicholas James Fallows
Director
Date: 7 May 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
BNF (OPPS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
BNF (Opps) Limited ('the Company') is a private company, limited by shares, domiciled and incorporated in England and Wales (registered number: 15957273). The registered office address is 25 Hanover Square, London, W1S 1JF. The Company was incorporated on 16 September 2024, these financial statements present the results for the 15 month period ended 31 December 2025. The Company's principal activity is to acquire, develop and hold investment property with a view to generating long-term rental and capital appreciation. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. In forming their assessment, the directors have considered the Company’s cash position at the reporting date, the continued financial support available from its shareholder through the existing long-term interest-free loan, and the Company’s forecast cash requirements for at least twelve months from the date of approval of these financial statements. Based on these considerations, and having reviewed the Company’s commitments, the directors do not identify any material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern. Accordingly, the directors consider the going concern basis of preparation to be appropriate. Page 2
BNF (OPPS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is USD. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration.
4. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | $
| Cash at bank and in hand | 23,490
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BNF (OPPS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | $
| Sherholder loan | 65,975
| At the period end, the Company held one loan from its shareholder, totalling $65,975. The loan is interest free and repayable on 22 January 2035.
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