REGISTERED NUMBER: 12146863 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

OPIUM C AND D LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

5,989

7,046

CURRENT ASSETS

Stocks

5

9,034

13,299

Debtors

6

500,297

568,353

Cash in hand

800

800

510,131

582,452

CREDITORS

Amounts falling due within one year

7

410,332

395,319

NET CURRENT ASSETS

99,799

187,133

TOTAL ASSETS LESS CURRENT LIABILITIES

105,788

194,179

PROVISIONS FOR LIABILITIES

1,138

1,418

NET ASSETS

104,650

192,761

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

104,550

192,661

SHAREHOLDERS' FUNDS

104,650

192,761

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 30 September 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 June 2026 and were signed by:

C C O'Donovan - Director

1.	STATUTORY INFORMATION

Opium C And D Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12146863

Registered office:

368 Forest Road

London

E17 5JF

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 September 2025

11,550

DEPRECIATION

At 1 October 2024

4,504

Charge for year

1,057

At 30 September 2025

5,561

NET BOOK VALUE

At 30 September 2025

5,989

At 30 September 2024

7,046

5.

STOCKS

2025

2024

£

£

Stocks

9,034

13,299

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

500,297

568,353

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

1,133

42,281

Trade creditors

53,154

76,300

Taxation and social security

69,904

56,864

Other creditors

286,141

219,874

410,332

395,319

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

1,133

42,281

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

Included in other debtors is the amount of £469,838 (2024: £548,906) due from the connected companies.

Included in other creditors is the amount of £95,157 (2024: £82,668) due to the connected companies.

Management charges payable to connected companies is £55,000 (2024: £105,333).

The company received £30,500 (2024: £18,000) management charges from connected companies.

Equipment hire charges due to connected companies is £24,000 (2024: 24,000)

Rent and service charges payable to connected companies is £136,650 (2024: £147,150)

Connected companies :

Opium Dim Sum Ltd

Halledge Limited

Exxo Restaurants Limited

The Breakfast Group Limited

Rum And Roll Ltd (in liquidation)

Breakfast at the Cove Ltd

The Cove Bermondsey Ltd (in liquidation)

Ingrain Furniture Limited

Maison City Ltd (in liquidation)

Opium Chinatown Ltd

Yuu Kitchen Limited

Commercial Street Restaurants Ltd

Wigmore Bars Ltd

East End Bars Ltd

29 Restaurants Ltd