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REGISTERED NUMBER: 08544727 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

OPAL FINANCIAL MANAGEMENT LIMITED

OPAL FINANCIAL MANAGEMENT LIMITED (REGISTERED NUMBER: 08544727)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

OPAL FINANCIAL MANAGEMENT LIMITED (REGISTERED NUMBER: 08544727)

BALANCE SHEET

31 MAY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 457 |  | 391 |  |

Current assets

Debtors | 5 | 20,837 |  | 40,169 |  |

Cash at bank | 60,190 |  | 28,261 |  |

81,027 |  | 68,430 |  |

Creditors

Amounts falling due within one year | 6 | 59,046 |  | 40,124 |  |

Net current assets | 21,981 |  | 28,306 |  |

Total assets less current liabilities | 22,438 |  | 28,697 |  |

Creditors

Amounts falling due after more than one year | 7 | (22,223 | ) | (28,333 | ) |

Provisions for liabilities | 8 | (114 | ) | (98 | ) |

Net assets | 101 |  | 266 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 1 |  | 166 |  |

Shareholders' funds | 101 |  | 266 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 February 2026 and were signed by:

Mr N D Howell - Director

OPAL FINANCIAL MANAGEMENT LIMITED (REGISTERED NUMBER: 08544727)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | Statutory information

| Opal Financial Management Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08544727. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is The Gables, Red Lane, Sturminster Newton, Dorset, DT10 1HT.

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 amounts receivable in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| 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.

| Group accounts

| The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

OPAL FINANCIAL MANAGEMENT LIMITED (REGISTERED NUMBER: 08544727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 June 2024 | 1,500 |  | 999 |  | 2,499 |  |

| Additions | - |  | 217 |  | 217 |  |

| At 31 May 2025 | 1,500 |  | 1,216 |  | 2,716 |  |

| Depreciation

| At 1 June 2024 | 1,437 |  | 671 |  | 2,108 |  |

| Charge for year | 15 |  | 136 |  | 151 |  |

| At 31 May 2025 | 1,452 |  | 807 |  | 2,259 |  |

| Net book value

| At 31 May 2025 | 48 |  | 409 |  | 457 |  |

| At 31 May 2024 | 63 |  | 328 |  | 391 |  |

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 14,534 |  | 34,785 |  |

| Prepayments and accrued income | 6,303 |  | 5,384 |  |

20,837 |  | 40,169 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,556 |  | 5,000 |  |

| Trade creditors | 4,954 |  | 4,570 |  |

| Amounts owed to group undertakings | 1,453 |  | - |  |

| Tax | 25,263 |  | 21,330 |  |

| Accruals and deferred income | 21,820 |  | 9,224 |  |

59,046 |  | 40,124 |  |

7. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 5,556 |  | 5,000 |  |

| Bank loans - 2-5 years | 16,667 |  | 15,000 |  |

| Bank loans more 5 yr by instal | - |  | 8,333 |  |

22,223 |  | 28,333 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 8,333 |  |

OPAL FINANCIAL MANAGEMENT LIMITED (REGISTERED NUMBER: 08544727)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

8. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 114 |  | 98 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 98 |  |

| Provided during year | 16 |  |

| Balance at 31 May 2025 | 114 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | Ultimate controlling party

| The company is ultimately controlled by the director Mr N Howell, by virtue of his 100% holding in the voting share capital of the parent company, Opal Financial Group (UK) Limited.