REGISTERED NUMBER: 03866516 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 31 JULY 2026

FOR

OPALRISE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Tandon

SECRETARY:

A K Tandon

REGISTERED OFFICE:

13 Mapledale Avenue

Croydon

Surrey

CR0 5TF

REGISTERED NUMBER:

03866516 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

BANKERS:

National Westminster Bank Plc

209 Lower Addiscombe Road

Croydon

CR9 6RB

FIXED ASSETS

Tangible assets

4

-

861,898

CURRENT ASSETS

Stocks

-

72,271

Debtors

5

-

8,991

Cash at bank and in hand

2,405,578

1,035,102

2,405,578

1,116,364

CREDITORS

Amounts falling due within one year

6

357,670

162,082

NET CURRENT ASSETS

2,047,908

954,282

TOTAL ASSETS LESS CURRENT LIABILITIES

2,047,908

1,816,180

PROVISIONS FOR LIABILITIES

7

-

122,691

NET ASSETS

2,047,908

1,693,489

CAPITAL AND RESERVES

Called up share capital

1

1

Undistributable reserve

-

597,394

Retained earnings

2,047,907

1,096,094

SHAREHOLDERS' FUNDS

2,047,908

1,693,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2026 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 19 August 2026 and were signed by:

S Tandon - Director

1.	STATUTORY INFORMATION

Opalrise 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.

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 as modified by the revaluation of certain assets.

Revenue recognition

Revenue from the sale of automotive fuel through retail or wholesale channels is recognised when the goods are delivered and the risks and rewards of ownership have passed to the customer.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, in respect of retail sales which is recognised at the point of sale.

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

-

25% reducing balance

Fixtures and fittings

-

25% reducing balance

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 period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST OR VALUATION

At 1 April 2025

850,000

76,444

97,478

1,023,922

Disposals

(850,000

)

(76,444

)

(97,478

)

(1,023,922

)

At 31 July 2026

-

-

-

-

DEPRECIATION

At 1 April 2025

-

76,228

85,796

162,024

Eliminated on disposal

-

(76,228

)

(85,796

)

(162,024

)

At 31 July 2026

-

-

-

-

NET BOOK VALUE

At 31 July 2026

-

-

-

-

At 31 March 2025

850,000

216

11,682

861,898

Cost or valuation at 31 July 2026 is represented by:

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

6,343

Other debtors

-

2,648

-

8,991

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

97,396

Taxation and social security

286,664

47,413

Other creditors

71,006

17,273

357,670

162,082

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

-

122,691

Deferred

tax

£

Balance at 1 April 2025

122,691

Unused amounts reversed during period

(122,691

)

Balance at 31 July 2026

-

8.	RELATED PARTY DISCLOSURES

Included within other creditors as at period end is £67,729 (Mar 2025: £12,748), an amount owed to the directors of the company.The amount owed is unsecured and there are no specific terms to the repayment of this amount..