Opulent Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06250903

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,098		-

			1,098		-
CURRENT ASSETS
Debtors	5	190,432		1,010,358
Cash at bank and in hand		35,537		47,770

		225,969		1,058,128
Creditors: Amounts Falling Due Within One Year	6	(81,053 )		(944,757 )

NET CURRENT ASSETS (LIABILITIES)			144,916		113,371

TOTAL ASSETS LESS CURRENT LIABILITIES			146,014		113,371

NET ASSETS			146,014		113,371

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			146,012		113,369

SHAREHOLDERS' FUNDS			146,014		113,371

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Opulent Trading Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

David McMullan

Director

30 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Opulent Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06250903 . The registered office is 118 Piccadilly, Mayfair, London, W1J 7NW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment

20% Straight Line Basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Opulent Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Office Equipment
	£
Cost
As at 1 January 2025	-
Additions	1,373

As at 31 December 2025	1,373

Depreciation
As at 1 January 2025	-
Provided during the period	275

As at 31 December 2025	275

Net Book Value
As at 31 December 2025	1,098

As at 1 January 2025	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	384,104
Other debtors	1,000	463,020
Called up share capital not paid	2	2
Amounts owed by group undertakings	189,430	163,232

	190,432	1,010,358

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Opulent Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	380,001
Corporation tax	8,985	15,810
VAT	3,530	4,067
Other creditors	19,824	490,971
Accruals and deferred income	2,061	944
Director's loan account	46,653	52,964

	81,053	944,757

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	2	2

Amount of Allotted, Called Up Share Capital	2	2

8. Related Party Transactions

Included in debtors due within one year is an amount of £189,430 (2024: £163,232) owed by a group undertaking. The amount is interest free and receivable on demand.

Included in creditor due within one year is an amount of £46,653 (2024: £52,964) owed to the director. The amount is interest free and repayable on demand.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate controlling party is the parent undertaking Mcmullan Group Limited . Mcmullan Group Limited was incorporated in England and Wales. Copies of the parent company's financial statements may be obtained from the secretary, 3rd Floor 45 Albemarle Street, Mayfair, London, United Kingdom, W1S 4JL .

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