Registered number
05922509
Opalmex Limited
Filleted Accounts
30 September 2025

Opalmex Limited
Registered number: | 05922509
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 1,200,000 |  |  | 1,200,000
Current assets
Debtors | 4 |  | 849,512 |  |  | 1,014,513
Cash at bank and in hand |  |  | 22,738 |  |  | 45,878
|  |  | 872,250 |  |  | 1,060,391
Creditors: amounts falling due within one year | 5 |  | (556,056) |  |  | (729,924)
Net current assets |  |  |  | 316,194 |  |  | 330,467
Total assets less current liabilities |  |  |  | 1,516,194 |  |  | 1,530,467
Creditors: amounts falling due after more than one year | 6 |  |  | (682,000) |  |  | (718,000)
Provisions for liabilities |  |  |  | (35,438) |  |  | (35,438)
Net assets |  |  |  | 798,756 |  |  | 777,029
Capital and reserves
Called up share capital |  |  |  | 212,500 |  |  | 212,500
Profit and loss account |  |  |  | 586,256 |  |  | 564,529
Shareholder's funds |  |  |  | 798,756 |  |  | 777,029
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Sant Ram Ghai
Director
Approved by the board on 5 June 2026

Opalmex Limited
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the rent received or receivable, net of discounts and value added taxes.
| Investments
| Other investments includes investment in freehold land and property. The investment property is shown at most recent valuation. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Other
investments
£
| Cost
| At 1 October 2024 | 1,200,000
| At 30 September 2025 | 1,200,000
| Historical cost
| At 1 October 2024 | 907,734
| At 30 September 2025 | 907,734
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 4,273 |  | 4,274
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 845,239 |  | 1,010,239
|  |  |  |  |  | 849,512 |  | 1,014,513
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 18,000 |  | -
| Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 120,430 |  | 120,430
| Taxation and social security costs | 8,539 |  | 4,879
| Other creditors | 409,087 |  | 604,615
|  |  |  |  |  | 556,056 |  | 729,924
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 682,000 |  | 718,000
7 | Controlling party
| The company is under the control of its director by virtue of his shareholding in the issued share capital of the compnay.
8 | Other information
| Opalmex Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 1B, First Floor
| 142 Johnson Street
| Southall
| Middlesex
| UB2 5FD

Opalmex Limited 05922509 false 2024-10-01 2025-09-30 2025-09-30 VT Final Accounts May 2026 Sant Ram Ghai No description of principal activity 05922509 2023-10-01 2024-09-30 05922509 core:WithinOneYear 2024-09-30 05922509 core:AfterOneYear 2024-09-30 05922509 core:ShareCapital 2024-09-30 05922509 core:RetainedEarningsAccumulatedLosses 2024-09-30 05922509 2024-10-01 2025-09-30 05922509 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05922509 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05922509 bus:Director40 2024-10-01 2025-09-30 05922509 1 2024-10-01 2025-09-30 05922509 2 2024-10-01 2025-09-30 05922509 countries:England 2024-10-01 2025-09-30 05922509 bus:FRS102 2024-10-01 2025-09-30 05922509 bus:FilletedAccounts 2024-10-01 2025-09-30 05922509 2025-09-30 05922509 core:WithinOneYear 2025-09-30 05922509 core:AfterOneYear 2025-09-30 05922509 core:ShareCapital 2025-09-30 05922509 core:RetainedEarningsAccumulatedLosses 2025-09-30 05922509 2024-09-30 iso4217:GBP xbrli:pure