ACCOUNTS - Final Accounts preparation

Registered number: 15804548

OPERA GROUP HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

OPERA GROUP HOLDINGS LIMITED

REGISTERED NUMBER: 15804548

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Investments	4		4,015,025
			4,015,025
Current assets
Debtors: amounts falling due within one year	5	1
Cash at bank and in hand	6	185
		186
Creditors: amounts falling due within one year	7	(490,282)
Net current (liabilities)/assets			(490,096)
Total assets less current liabilities			3,524,929

Net assets			3,524,929

Capital and reserves
Called up share capital			3,524,929
			3,524,929

Page 1

OPERA GROUP HOLDINGS LIMITED

REGISTERED NUMBER: 15804548

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J W N Houlder

Director

Date: 18 December 2025

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

Page 2

OPERA GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Opera Group Holdings Limited is a company limited by shares and incorporated in England and Wales. Its registered office is 24/25 The Shard, 32 London Bridge Street, London, SE1 9SG.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 3.

Page 3

OPERA GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	4,015,025
	At 31 March 2025	4,015,025

Subsidiary undertaking
The following was a subsidiary undertaking of the Company:
Name	Registered office	Class of shares	Holding

Leadership and Management Limited

24/25 The Shard, 32 London Bridge Street, London, SE1 9SG

Ordinary

100%

	The aggregate of the share capital and reserves as at 31 March 2025 and the profit or loss for the period ended on that date for the subsidiary undertaking were as follows:
	Name	Aggregate of share capital and reserves	Profit/(Loss)

Leadership and Management Limited

1,875,106

246,386

Debtors

					2025
					£


	Other debtors	1
		1

Page 4

OPERA GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	185
		185

7.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	398,538
	Other creditors	91,744
		490,282

8.	Controlling party

The Directors consider the ultimate controlling party to be D Whittingham.

Page 5