Registration number: 09708757

Opera Automotive Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Opera Automotive Limited

(Registration number: 09708757)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	4,883	5,946
Tangible assets	5	-	261
		4,883	6,207
Current assets
Stocks	6	125,598	132,584
Debtors	7	118,511	120,910
Cash at bank and in hand		261,099	193,001
		505,208	446,495
Creditors: Amounts falling due within one year	8	(326,865)	(315,806)
Net current assets		178,343	130,689
Net assets		183,226	136,896
Capital and reserves
Called up share capital		77	77
Retained earnings		183,149	136,819
Shareholders' funds		183,226	136,896

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2026 and signed on its behalf by:
 

......................................... Mr C Sarri Director

Opera Automotive Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 4 Alpha Court
Capitol Park
Thorne
South Yorkshire
DN8 5TZ

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Opera Automotive Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Asset class	Depreciation method and rate
Plant and Machinery	20% straight line
Office Equipment	33% straight line
Fixtures & Fittings	33% straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Patents and Licenses	4% straight line
Computer Software	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Opera Automotive Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Trademarks, patents and licenses  £	Internally generated software development costs  £	Total £
Cost or valuation
At 1 January 2025	7,589	7,595	15,184
At 31 December 2025	7,589	7,595	15,184
Amortisation
At 1 January 2025	2,783	6,455	9,238
Amortisation charge	304	759	1,063
At 31 December 2025	3,087	7,214	10,301
Carrying amount
At 31 December 2025	4,502	381	4,883
At 31 December 2024	4,806	1,140	5,946

Opera Automotive Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 January 2025	690	13,083	2,521	16,294
At 31 December 2025	690	13,083	2,521	16,294
Depreciation
At 1 January 2025	690	13,083	2,260	16,033
Charge for the year	-	-	261	261
At 31 December 2025	690	13,083	2,521	16,294
Carrying amount
At 31 December 2025	-	-	-	-
At 31 December 2024	-	-	261	261

6

Stocks

	2025 £	2024 £
Other inventories	125,598	132,584

7

Debtors

	2025 £	2024 £
Trade debtors	118,511	120,910
	118,511	120,910

Opera Automotive Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	106,999	3,683
Taxation and social security	48,384	90,864
Other creditors	171,482	221,259
	326,865	315,806