REGISTERED NUMBER: 16185687 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 15 JANUARY 2025 TO 31 JANUARY 2026

FOR

OPALOAK INVESTMENTS 2 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T Mistry

S Soneji

REGISTERED OFFICE:

40 William Mews

London

SW1X 9HQ

REGISTERED NUMBER:

16185687 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

FIXED ASSETS

Investment property

4

2,493,671

CURRENT ASSETS

Debtors

5

308,800

CREDITORS

Amounts falling due within one year

6

169,722

NET CURRENT ASSETS

139,078

TOTAL ASSETS LESS CURRENT LIABILITIES

2,632,749

CREDITORS

Amounts falling due after more than one year

7

2,650,707

NET LIABILITIES

(17,958

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(18,058

)

(17,958

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

T Mistry - Director

1.	STATUTORY INFORMATION

Opaloak Investments 2 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.

Going concern

The financial statements have been prepared on a going concern basis not withstanding the company's net liabilities position as at the period end. The director of the company has provided with an undertaking that they will continue to support financially for the foreseeable future and that they will not seek repayment of the amounts currently owing to them in the twelve months from the date of signing the financial statements.

Financial instruments

Financial assets and financial liabilities are recognised in the Company’s balance sheet when the Company becomes a party to the contractual provisions of the instrument.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

2,493,671

At 31 January 2026

2,493,671

NET BOOK VALUE

At 31 January 2026

2,493,671

Fair value at 31 January 2026 is represented by:

£

Cost

2,493,671

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

258,850

Other debtors

49,950

308,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts (see note 8)

166,717

Other creditors

3,005

169,722

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans (see note 8)

2,650,707

Amounts falling due in more than five years:

Repayable by instalments

Bank Loans due after more than

5 years

1,983,843

1,983,843

8.

LOANS

An analysis of the maturity of loans is given below:

£

Amounts falling due within one year or on demand:

Bank loans

166,717

Other loans

1

166,718

Amounts falling due between one and two years:

Bank loans - 1-2 years

166,715

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

500,149

Amounts falling due in more than five years:

Repayable by instalments

Bank Loans due after more than

5 years

1,983,843

1,983,843

9.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

2,817,424

The bank loan is secured against a buy to let property.

The loan is repayable on an interest only basis, with a fixed interest rate of 5.89% for the first 60 months from the date of drawdown. Following the fixed-rate period, the interest rate will become variable at 4.79% above the applicable 3-month Term SONIA rate. The loan has a total term of 10 years.

10.	RELATED PARTY DISCLOSURES

Included within other creditors as at period end is £614, 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.

Included within debtors as at period end is £258,850, an amount owed to Opaloak Investments Ltd where Mr T Mistry is director and shareholder. There are no specific terms of repayment.