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REGISTERED NUMBER: 07900554 (England and Wales)

| Financial Statements |

| for the Period |

| 31 December 2023 to 29 December 2024 |

| for |

| Opus Media Limited |

Opus Media Limited (Registered number: 07900554)

Contents of the Financial Statements

for the Period 31 December 2023 to 29 December 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Opus Media Limited

Company Information

for the Period 31 December 2023 to 29 December 2024

| DIRECTOR: | P J Furlong

| SECRETARY: | Mrs A J Furlong

| REGISTERED OFFICE: | Oriel House

| 2 - 8 Oriel Road

| Bootle

| Merseyside

| L20 7EP

| REGISTERED NUMBER: | 07900554 (England and Wales)

| ACCOUNTANTS: | SB&P

| Chartered Accountants

| Oriel House

| 2-8 Oriel Road

| Bootle

| Liverpool

| Merseyside

| L20 7EP

Opus Media Limited (Registered number: 07900554)

Balance Sheet

29 December 2024

| 29.12.24 | 30.12.23 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 667 |  | 890 |  |

CURRENT ASSETS

Stocks | 5 | - |  | 2,500 |  |

Debtors | 6 | 5,039 |  | 16,919 |  |

Cash at bank | - |  | 589 |  |

5,039 |  | 20,008 |  |

CREDITORS

Amounts falling due within one year | 7 | 8,814 |  | 16,909 |  |

NET CURRENT (LIABILITIES)/ASSETS | (3,775 | ) | 3,099 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (3,108 | ) | 3,989 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (3,109 | ) | 3,988 |  |

(3,108 | ) | 3,989 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 March 2026 and were signed by:

P J Furlong - Director

Opus Media Limited (Registered number: 07900554)

Notes to the Financial Statements

for the Period 31 December 2023 to 29 December 2024

1. | STATUTORY INFORMATION

| Opus Media 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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

| Government grants

| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

| A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Opus Media Limited (Registered number: 07900554)

Notes to the Financial Statements - continued

for the Period 31 December 2023 to 29 December 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at cost.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

| Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Opus Media Limited (Registered number: 07900554)

Notes to the Financial Statements - continued

for the Period 31 December 2023 to 29 December 2024

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Cash at bank and in hand

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| Where relevant, the cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Where relevant, termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2023 - 1 ) .

Opus Media Limited (Registered number: 07900554)

Notes to the Financial Statements - continued

for the Period 31 December 2023 to 29 December 2024

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 31 December 2023

| and 29 December 2024 | 5,229 |  |

| DEPRECIATION

| At 31 December 2023 | 4,339 |  |

| Charge for period | 223 |  |

| At 29 December 2024 | 4,562 |  |

| NET BOOK VALUE

| At 29 December 2024 | 667 |  |

| At 30 December 2023 | 890 |  |

5. | STOCKS

| 29.12.24 |  | 30.12.23

£ | £ |

| Work-in-progress | - |  | 2,500 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 29.12.24 |  | 30.12.23

£ | £ |

| Trade debtors | 3,314 |  | 10,126 |  |

| Other debtors | 1,725 |  | 6,793 |  |

5,039 |  | 16,919 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 29.12.24 |  | 30.12.23

£ | £ |

| Bank loans and overdrafts | 1 |  | - |  |

| Taxation and social security | 5,378 |  | 5,378 |  |

| Other creditors | 3,435 |  | 11,531 |  |

8,814 |  | 16,909 |  |