REGISTERED NUMBER: 05761334 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

OPUS BROADCAST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTORS:

K A Connor

S Connor

SECRETARY:

K A Connor

REGISTERED OFFICE:

Station House

Station Approach

East Horsley

Leatherhead

Surrey

KT24 6QX

REGISTERED NUMBER:

05761334 (England and Wales)

FIXED ASSETS

Tangible assets

4

154,199

CURRENT ASSETS

Debtors

5

131,032

Cash at bank

104,394

235,426

CREDITORS

Amounts falling due within one year

6

51,488

NET CURRENT ASSETS

183,938

TOTAL ASSETS LESS CURRENT LIABILITIES

338,137

CREDITORS

Amounts falling due after more than one year

7

12,500

NET ASSETS

325,637

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

325,635

SHAREHOLDERS' FUNDS

325,637

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 16 December 2025 and were signed on its behalf by:

S Connor - Director

1.	STATUTORY INFORMATION

Opus Broadcast 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.

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 represents net invoiced sales of services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

74,610

472,707

18,879

566,196

Additions

5,287

-

-

5,287

At 31 March 2025

79,897

472,707

18,879

571,483

DEPRECIATION

At 1 April 2024

58,169

296,044

16,459

370,672

Charge for year

5,383

40,590

639

46,612

At 31 March 2025

63,552

336,634

17,098

417,284

NET BOOK VALUE

At 31 March 2025

16,345

136,073

1,781

154,199

At 31 March 2024

16,441

176,663

2,420

195,524

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

97,091

Other debtors

2,000

Directors' loan accounts

891

Prepayments

31,050

131,032

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

3,477

Corporation Tax

30,591

Social security and other taxes

423

VAT

14,340

Other creditors

17

Accrued expenses

2,640

51,488

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans - 2-5 years

12,500

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

16 December 2025