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Registered number: 12715104 OPULENZE CAPITAL LIMITED AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
OPULENZE CAPITAL LIMITED REGISTERED NUMBER: 12715104 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors |  | 198,692 |  | 135,889 |
Cash at bank and in hand |  | 731,738 |  | 690,387 |
|  | 930,430 |  | 826,276 |
Creditors: amounts falling due within one year |  | (63,092) |  | (55,986) |
Net current assets |  |  | 867,338 |  | 770,290
Total assets less current liabilities |  |  | 867,338 |  | 770,290
Creditors: amounts falling due after more than one year |  |  | (300,000) |  | (300,000)
Net assets |  |  | 567,338 |  | 470,290
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 135,000 |  | 135,000
Profit and loss account |  |  | 432,338 |  | 335,290
|  |  | 567,338 |  | 470,290
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 comprehensive income 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 on 23 June 2026.
Vikas Chauhan
Director
The notes on pages 2 to 5 form part of these financial statements. Page 1
OPULENZE CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Opulenze Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 12715104, registration address 87 Hill View Road, Hatch End, Pinner, Middlesex, HA5 4PB. 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
Company's management have assessed whether the going concern assumption is appropriate in the current context, the management have taken into consideration of all available and relevant information specific to company about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The directors assessed the performance of the each quarter of financial year and concluded that the company is continuing its regular levels of sales and profitability, and that it is well placed to manage its business risks. Accordingly, directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The management continue to adopt the going concern basis of accounting in preparing the financial statements. Page 2
OPULENZE CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. 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 comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
OPULENZE CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued) Income from investment advisory: The Company provides investment advisory services to clients under contractual arrangements. Revenue from advisory services is recognised over the period in which the services are provided. Fees are recognised on an accruals basis as the related services are performed in accordance with the terms of the underlying contracts. Trading income from securities transaction: Trading income comprises realised gains and losses arising from the purchase and sale of securities especially bonds and is measured as the difference between sale proceeds and acquisition cost, after deducting brokerage commission, applicable taxes and other directly attributable transaction costs. Gains /losses are recognised in profit or loss upon settlement of the related transaction. Other operating income: Other operating income comprise of interest income and realised gains and losses arising from the treasury bills and other short-term government securities. Such income is recognised in profit or loss upon the settlement or maturity of the investment and is measures net of brokerage commission, applicable taxes and other directly attributable transaction costs.
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable that it will result in an outflow of economic benefits that can be reasonably estimated. Page 4
OPULENZE CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Employees | 3 | 3
4. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £2,340 (2025 - £1,710) .
5. | Related party transactions
| During the year, the Company earned income of £112,892 (2025: £96,644) from Opulenze Capital (Bermuda) Ltd, a company under common control. The income relates to advisory, trading and support services provided by the Company and charged in accordance with the Company's transfer pricing policy. At the reporting date, included within creditors falling due after more than one year (see Note 12) is an unsecured loan of £300,000 (2025: £300,000) from Mr Vikas Chauhan, the Company's shareholder and director. The loan is interest-free, has a fixed term of five years and is repayable in full at any time on or before its maturity date. The Company may repay the loan, in whole or in part, at any time without penalty.
|  | Nature of relationship | 2026 (£) | 2025 (£)
| Income from investment advisory services | Entity under common control | 112,892 | 96,644
| Shareholders loan to company | Controlling party | 300,000 | 300,000
6. | Controlling party
The company is owned and controlled by Mr. Vikas Chauhan by virtue of 100% shareholding and the director position in Opulenze Capital Limited
7. | Auditors' information
The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified. The audit report was signed on 24 June 2026 by Krishna Prasad Dahal (Senior statutory auditor) on behalf of Focus Somar Audit and Tax Accountants Limited. Page 5