3 01/02/2025 31/12/2025 2025-12-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-02-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 06791735 2025-02-01 2025-12-31 06791735 2025-12-31 06791735 2025-01-31 06791735 2024-02-01 2025-01-31 06791735 2025-01-31 06791735 2024-01-31 06791735 core:LandBuildings core:OwnedOrFreeholdAssets 2025-02-01 2025-12-31 06791735 core:PlantMachinery 2025-02-01 2025-12-31 06791735 core:MotorVehicles 2025-02-01 2025-12-31 06791735 bus:RegisteredOffice 2025-02-01 2025-12-31 06791735 bus:Director1 2025-02-01 2025-12-31 06791735 bus:Director2 2025-02-01 2025-12-31 06791735 bus:CompanySecretary1 2025-02-01 2025-12-31 06791735 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-31 06791735 core:PlantMachinery 2025-01-31 06791735 core:MotorVehicles 2025-01-31 06791735 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 06791735 core:LandBuildings core:ShortLeaseholdAssets 2025-12-31 06791735 core:PlantMachinery 2025-12-31 06791735 core:MotorVehicles 2025-12-31 06791735 core:WithinOneYear 2025-12-31 06791735 core:WithinOneYear 2025-01-31 06791735 core:ShareCapital 2025-12-31 06791735 core:ShareCapital 2025-01-31 06791735 core:RetainedEarningsAccumulatedLosses 2025-12-31 06791735 core:RetainedEarningsAccumulatedLosses 2025-01-31 06791735 core:LandBuildings core:ShortLeaseholdAssets 2025-02-01 2025-12-31 06791735 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-31 06791735 core:PlantMachinery 2025-01-31 06791735 core:MotorVehicles 2025-01-31 06791735 bus:Director1 2025-12-31 06791735 bus:SmallEntities 2025-02-01 2025-12-31 06791735 bus:AuditExempt-NoAccountantsReport 2025-02-01 2025-12-31 06791735 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2025-12-31 06791735 bus:PrivateLimitedCompanyLtd 2025-02-01 2025-12-31 06791735 bus:FullAccounts 2025-02-01 2025-12-31
Company registration number: 06791735
In Opera (UK) Limited
Unaudited filleted financial statements
31 December 2025
In Opera (UK) Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
In Opera (UK) Limited
Directors and other information
Directors Mr Enzo Felice Favro
Mrs Biljana Favro
Secretary Kim Pullinger
Company number 06791735
Registered office 1 Manor Road
London
W13 0LH
In Opera (UK) Limited
Statement of financial position
31 December 2025
31/12/25 31/01/25
Note £ £ £ £
Fixed assets
Tangible assets 5 669,240 459,505
_______ _______
669,240 459,505
Current assets
Stocks 5,800 5,800
Debtors 6 667,755 618,208
Cash at bank and in hand 604,295 614,001
_______ _______
1,277,850 1,238,009
Creditors: amounts falling due
within one year 7 ( 922,262) ( 726,936)
_______ _______
Net current assets 355,588 511,073
_______ _______
Total assets less current liabilities 1,024,828 970,578
_______ _______
Net assets 1,024,828 970,578
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,024,728 970,478
_______ _______
Shareholders funds 1,024,828 970,578
_______ _______
For the period 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 financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:
Mrs Biljana Favro
Director
Company registration number: 06791735
In Opera (UK) Limited
Notes to the financial statements
Period ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Manor Road, London, W13 0LH.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
No provision for deferred taxation has been provided for in the financial statements, due to the amount not being material.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Land and buildings - 2 % straight line
Leasehold improvements - Straight line over the life of the lease
Machinery and office equipment - 25 % straight line
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 3 (2025: Nil).
5. Tangible assets
Land and buildings Leasehold improvements Machinery and office equipment Motor vehicles Total
£ £ £ £ £
Cost
At 461,879 - 11,083 125,812 598,774
Additions - 261,071 2,838 - 263,909
_______ _______ _______ _______ _______
At 31 December 2025 461,879 261,071 13,921 125,812 862,683
_______ _______ _______ _______ _______
Depreciation
At 27,714 - 8,693 102,862 139,269
Charge for the year 9,236 37,296 1,904 5,738 54,174
_______ _______ _______ _______ _______
At 31 December 2025 36,950 37,296 10,597 108,600 193,443
_______ _______ _______ _______ _______
Carrying amount
At 31 December 2025 424,929 223,775 3,324 17,212 669,240
_______ _______ _______ _______ _______
At 31 January 2025 434,165 - 2,390 22,950 459,505
_______ _______ _______ _______ _______
6. Debtors
31/12/25 31/01/25
£ £
Trade debtors 648,430 370,108
Other debtors 19,325 248,100
_______ _______
667,755 618,208
_______ _______
7. Creditors: amounts falling due within one year
31/12/25 31/01/25
£ £
Trade creditors 291,288 622,184
Corporation tax 78,527 11,754
Social security and other taxes 130,741 29,655
Other creditors 421,706 63,343
_______ _______
922,262 726,936
_______ _______
8. Directors advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:
Period ended 31/12/25
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr Enzo Felice Favro - ( 1,971) ( 1,971)
_______ _______ _______
Year ended 31/01/25
Balance brought forward Advances /(credits) to the directors Balance o/standing
£ £ £
Mr Enzo Felice Favro - - -
_______ _______ _______