REGISTERED NUMBER: 13550404 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

OPAL East Midlands Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B S Beaumont

REGISTERED OFFICE:

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

REGISTERED NUMBER:

13550404 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

FIXED ASSETS

Intangible assets

5

2,000

4,000

Tangible assets

6

3,039

1,991

5,039

5,991

CURRENT ASSETS

Debtors

7

378,674

234,284

Cash at bank and in hand

36,703

37,145

415,377

271,429

CREDITORS

Amounts falling due within one year

8

395,305

276,789

NET CURRENT ASSETS/(LIABILITIES)

20,072

(5,360

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,111

631

CREDITORS

Amounts falling due after more than one year

9

(24,122

)

-

PROVISIONS FOR LIABILITIES

(760

)

(498

)

NET ASSETS

229

133

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

228

132

SHAREHOLDERS' FUNDS

229

133

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 15 August 2026 and were signed by:

B S Beaumont - Director

1.	STATUTORY INFORMATION

OPAL East Midlands Ltd 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.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & equipment

-

15% on cost

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

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.

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.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Franchise

fees

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

6,000

Amortisation for year

2,000

At 31 August 2025

8,000

NET BOOK VALUE

At 31 August 2025

2,000

At 31 August 2024

4,000

6.	TANGIBLE FIXED ASSETS

Fixtures

Plant &

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

697

-

2,297

2,994

Additions

-

454

1,716

2,170

At 31 August 2025

697

454

4,013

5,164

DEPRECIATION

At 1 September 2024

218

-

785

1,003

Charge for year

104

43

975

1,122

At 31 August 2025

322

43

1,760

2,125

NET BOOK VALUE

At 31 August 2025

375

411

2,253

3,039

At 31 August 2024

479

-

1,512

1,991

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

22,031

27,018

Amounts owed by group undertakings

42,500

-

Other debtors

65,721

40,941

Directors' current accounts

184,880

121,235

Prepayments and accrued income

63,542

45,090

378,674

234,284

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

5,056

-

Trade creditors

2,660

-

Tax

48,123

27,176

Social security and other taxes

7,290

10,976

Other creditors

16,132

277

Accruals and deferred income

316,044

238,360

395,305

276,789

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

24,122

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary shares

£1

1

1

11.	CAPITAL COMMITMENTS

31.8.25

31.8.24

£

£

Contracted but not provided for in the

financial statements

-

-

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.8.25

31.8.24

£

£

B S Beaumont

Balance outstanding at start of year

121,235

49,337

Amounts advanced

63,645

71,898

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

184,880

121,235

The director's loan account is unsecured and interest free with no specific repayment terms.

13.	RELATED PARTY DISCLOSURES

On 31st August 2025 the company became a wholly owned subsidiary of OPAL Holdings Group Ltd. The ultimate controlling party is unchanged.

All group balances and transactions are unsecured and with no specific repayment terms.