In-Opera Facades Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 09614859

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		98,011		13,268
Investments			11,102		5,000

			109,113		18,268
CURRENT ASSETS
Stocks		120,553		150,388
Debtors		394,056		506,011
Cash at bank and in hand		136,457		87,597

		651,066		743,996
Creditors: Amounts Falling Due Within One Year		(223,796 )		(290,519 )

NET CURRENT ASSETS (LIABILITIES)			427,270		453,477

TOTAL ASSETS LESS CURRENT LIABILITIES			536,383		471,745

Creditors: Amounts Falling Due After More Than One Year			(76,289 )		(7,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(24,503 )		(3,317 )

NET ASSETS			435,591		460,928

CAPITAL AND RESERVES
Called up share capital			1,000		1,000
Profit and Loss Account			434,591		459,928

SHAREHOLDERS' FUNDS			435,591		460,928

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In-Opera Facades Ltd

Abridged Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr S Hull

Director

29 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

In-Opera Facades Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09614859 . The registered office is 8 Gryphon Centre, Porters Wood, St Albans, Hertfordshire, AL3 6XZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Product research & development and Software development. It is amortised to the profit and loss account over its estimated economic life of 4 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5 years straight line
Motor Vehicles	4-5 years straight line
Fixtures & Fittings	3 years straight line
Computer Equipment	5 years straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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In-Opera Facades Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Intangible Assets

	Total
	£
Cost
As at 1 November 2024	131,522

As at 31 October 2025	131,522

Amortisation
As at 1 November 2024	131,522

As at 31 October 2025	131,522

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	73,002
Additions	94,974

As at 31 October 2025	167,976

Depreciation
As at 1 November 2024	59,734
Provided during the period	10,231

As at 31 October 2025	69,965

Net Book Value
As at 31 October 2025	98,011

As at 1 November 2024	13,268

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In-Opera Facades Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

6. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,417	-
Later than one year and not later than five years	76,289	-

	85,706	-

	85,706	-

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