Opusmodus Limited

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

Registered number: 07964275

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,212		2,593

			1,212		2,593
CURRENT ASSETS
Debtors	5	152,273		-
Cash at bank and in hand		1,571		1,783

		153,844		1,783
Creditors: Amounts Falling Due Within One Year	6	(379,280 )		(372,833 )

NET CURRENT ASSETS (LIABILITIES)			(225,436 )		(371,050 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(224,224 )		(368,457 )

Creditors: Amounts Falling Due After More Than One Year	7		(33,355 )		(35,249 )

NET LIABILITIES			(257,579 )		(403,706 )

CAPITAL AND RESERVES
Called up share capital	8		83		83
Share premium account			197,820		197,820
Profit and Loss Account			(455,482 )		(601,609 )

SHAREHOLDERS' FUNDS			(257,579)		(403,706)

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Opusmodus Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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.

On behalf of the board

Mr J M Podrazik

Director

4 November 2025

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

1. General Information

Opusmodus Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07964275 . The registered office is Devonshire House 582 Honeypot Lane, Stanmore, London, Middlesex, HA7 1JS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and 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.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery	25% Straight Line
Computer equipment	25% Straight Line

2.5. 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.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3. Average Number of Employees

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

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Opusmodus Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Plant and machinery	Computer equipment	Total
	£	£	£
Cost
As at 1 March 2024	10,522	4,851	15,373

As at 28 February 2025	10,522	4,851	15,373

Depreciation
As at 1 March 2024	10,354	2,426	12,780
Provided during the period	168	1,213	1,381

As at 28 February 2025	10,522	3,639	14,161

Net Book Value
As at 28 February 2025	-	1,212	1,212

As at 1 March 2024	168	2,425	2,593

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	152,273	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	2,298	2,382
Amounts owed to participating interests	200	200
Other creditors	376,782	370,251

	379,280	372,833

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	33,355	35,249

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	83	83

9. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

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Opusmodus Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

10. Related Party Transactions

The following related party transactions were undertaken during the year:

The director withdrew amoounts totalling £3,900 and introduced amounts totalling £10,431. At the balance sheet date the amount owed to the director was £48,369.

No dividends were paid to the directors in respect of their shareholdings.

The aggregate remuneration paid to key management personnel for the year was £Nil

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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