Opulent Health Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC807301 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

OPULENT HEALTH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M T Robison

Mrs H G Forde

REGISTERED OFFICE:

10 Albyn Terrace

Aberdeen

AB10 1YP

REGISTERED NUMBER:

SC807301 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Court

Prospect Road

Westhill

Aberdeenshire

AB32 6FE

FIXED ASSETS

Tangible assets

4

8,447

531

CURRENT ASSETS

Stocks

3,000

1,000

Debtors

5

4,965

603

Cash at bank

26,133

1,997

34,098

3,600

CREDITORS

Amounts falling due within one year

6

28,490

5,903

NET CURRENT ASSETS/(LIABILITIES)

5,608

(2,303

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

14,055

(1,772

)

PROVISIONS FOR LIABILITIES

7

1,605

-

NET ASSETS/(LIABILITIES)

12,450

(1,772

)

CAPITAL AND RESERVES

Called up share capital

20

Retained earnings

12,430

(1,792

)

12,450

(1,772

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 12 October 2026 and were signed on its behalf by:

M T Robison - Director

Mrs H G Forde - Director

1.	STATUTORY INFORMATION

Opulent Health Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on cost and 25% on 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 May 2025

-

710

Additions

9,856

875

10,731

At 30 April 2026

9,856

1,585

11,441

DEPRECIATION

At 1 May 2025

-

179

Charge for year

2,463

352

2,815

At 30 April 2026

2,463

531

2,994

NET BOOK VALUE

At 30 April 2026

7,393

1,054

8,447

At 30 April 2025

-

531

5.

DEBTORS

30.4.26

30.4.25

£

Amounts falling due within one year:

Prepayments and accrued income

465

603

Amounts falling due after more than one year:

Other debtors

4,500

-

Aggregate amounts

4,965

603

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Tax

2,598

-

Directors' current accounts

24,378

4,703

Accrued expenses

1,514

1,200

28,490

5,903

7.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

Deferred tax

1,605

-

Deferred

tax

£

Movement in year

1,605

Balance at 30 April 2026

1,605