REGISTERED NUMBER: 10429023 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

OPERON HEALTH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr. E Green

SECRETARY:

Mr. J B Dale

REGISTERED OFFICE:

White House

The Street

High Roding

Dunmow

Essex

CM6 1NR

REGISTERED NUMBER:

10429023 (England and Wales)

ACCOUNTANTS:

J B Dale, Chartered Accountant

51 Cecil Road

Weston-super-Mare

Avon

BS23 2NY

FIXED ASSETS

Tangible assets

4

9,357

8,081

CURRENT ASSETS

Debtors

5

163,542

37,234

Cash at bank

666

16,985

164,208

54,219

CREDITORS

Amounts falling due within one year

6

166,130

56,461

NET CURRENT LIABILITIES

(1,922

)

(2,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

7,435

5,839

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7,434

5,838

SHAREHOLDERS' FUNDS

7,435

5,839

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 director acknowledges her 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 29 July 2026 and were signed by:

Dr. E Green - Director

1.	STATUTORY INFORMATION

Operon Health Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Plant and machinery etc

-

25% on reducing balance

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

22,482

Additions

3,900

At 31 October 2025

26,382

DEPRECIATION

At 1 November 2024

14,401

Charge for year

2,624

At 31 October 2025

17,025

NET BOOK VALUE

At 31 October 2025

9,357

At 31 October 2024

8,081

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,657

36,756

Other debtors

147,885

478

163,542

37,234

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

145,082

1

Taxation and social security

75

89

Other creditors

20,973

56,371

166,130

56,461

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company trades routinely with the director in the ordinary course of business with her sole-trader entity.

Included in Other Debtors at the year end is an amount owing from a company in which the director has control of £40 (2024 : £40) being GenderSense Limited.

Also Included in Other Debtors at the year end is an amount owing from a company in which the director has control of £147,754 (2024:£2,360) from Operon Flow Ltd. and Other Creditors includes an amount of £20,473 (2024 : £53,511) owing to Sascha May Ltd.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr. E Green.