REGISTERED NUMBER: 03791895 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

OPAL WALK PROPERTIES LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Current assets

Debtors

4

4,070

-

Cash at bank

-

324,286

4,070

324,286

Creditors

Amounts falling due within one year

5

1,447

110,361

Net current assets

2,623

213,925

Total assets less current liabilities

2,623

213,925

Capital and reserves

Called up share capital

6

100

100

Retained earnings

2,523

213,825

Shareholders' funds

2,623

213,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr T E M Riggs - Director

1.	Statutory information

Opal Walk Properties Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03791895. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, England, BH21 1JS and business address is 37 Steepleton Road, Broadstone, Dorset, BH18 8LH.

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 represents commercial rent received.

Investment property

Investment property is shown as most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in other comprehensive income.

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 balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.

Debtors: amounts falling due within one year

2025

2024

£

£

Directors' current accounts

4,070

-

5.

Creditors: amounts falling due within one year

2025

2024

£

£

Tax

750

42,403

Directors' current accounts

-

67,409

Accruals and deferred income

697

549

1,447

110,361

6.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

7.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Ms J Gillate

Balance outstanding at start of year

-

-

Amounts advanced

4,070

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,070

-

At the balance sheet date the Director, Ms Julia Gillate, owed the company £4,070. The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

8.	Ultimate controlling party

The Company is under the control of the Director - Ms Julia Gillate, by virtue of her 100% holding of the issued voting share capital of the Company.