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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Opura Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 11619428

OPURA LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 December 2024

OPURA LIMITED

REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF OPURA LIMITED

YEAR ENDED 31 DECEMBER 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Opura Limited for the year ended 31 December 2024, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
25 March 2026

OPURA LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

31 December 2024

| 2024 | 2023
Note | £ | £ | £ | £

Fixed assets

Investments | 4 |  | 878,505 |  | 879,705

Current assets

Debtors | 4,468 |  | 83,060 |
Cash at bank and in hand | 4 |  | 23,490 |
| ------------ |  | ------------ |
| 4,472 |  | 106,550 |

Creditors: amounts falling due within one year | 874,471 |  | 959,384 |
| ------------ |  | ------------ |
Net current liabilities |  | 869,999 |  | 852,834
|  | ------------ |  | ------------
Total assets less current liabilities |  | 8,506 |  | 26,871
|  | ------------ |  | ------------
Net assets |  | 8,506 |  | 26,871
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 2 |  | 2
Profit and loss account |  | 8,504 |  | 26,869
|  | ------------ |  | ------------
Shareholders funds |  | 8,506 |  | 26,871
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

OPURA LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

31 December 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 25 March 2026 , and are signed on behalf of the board by:

A Fielding |
Director |

Company registration number: 11619428

OPURA LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Lifford Hall, Lifford Lane, Kings Norton, Birmingham, B30 3JN.
2. Statement of Compliance
These abridged 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'.
3. Accounting Policies
Basis of preparation
The abridged 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 abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
The turnover shown in the profit and loss accounts represents the realisable value for work undertaken during the year, exclusive of Value Added Tax.
Income tax
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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Financial instruments
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 entity after deducting all of its financial liabilities.
4. Investments

| £
Cost |
At 1 January 2024 | 879,705
Disposals | ( 1,200)
| ------------
At 31 December 2024 | 878,505
| ------------
Impairment |
At 1 January 2024 and 31 December 2024 | –
| ------------
Carrying amount |
At 31 December 2024 | 878,505
| ------------
At 31 December 2023 | 879,705
| ------------

5. Director's Advances, Credits and Guarantees
Amounts owed to the director at the balance sheet date are included in the creditors and totalled £1,738 (2023: £2,938).