Company registration number 12363132 (England and Wales)
OPAL DIGITAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
OPAL DIGITAL LTD
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF OPAL DIGITAL LTD FOR THE YEAR ENDED 31 DECEMBER 2025
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Opal Digital Ltd for the year ended 31 December 2025, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Opal Digital Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Opal Digital Ltd and state those matters that we have agreed to state to the b oard of d irectors of Opal Digital Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Opal Digital Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Opal Digital Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Opal Digital Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Opal Digital Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Carpenter Box
15 April 2026
Chartered Accountants
5 Peveril Court
6-8 London Road
Crawley
West Sussex
RH10 8JE
OPAL DIGITAL LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
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2025
2024
£
£
£
£
Fixed assets
31,524
42,032
Current assets
533,101
271,311
Creditors: amounts falling due within one year
(236,670)
(136,611)
Net current assets
296,431
134,700
Total assets less current liabilities
327,955
176,732
Creditors: amounts falling due after more than one year
(36,851)
(44,542)
Net assets
291,104
132,190
Capital and reserves
291,104
132,190
Notes to the financial statements
1
Director's benefits: advances, credit and guarantees

At the balance sheet date, the director owed the company £205,197 (2024 - £90,116). Interest has been charged on this loan at a rate of 2.25%.

2
Financial commitments, guarantees and contingencies

At 31 December 2 025, the company was committed to making payments totaling £31,696 (2024 - £35,234) under non-cancellable operating leases.

3
Employees

The average number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

Opal Digital Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Amelia House, Crescent Road, Worthing, West Sussex, BN11 1RL.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime' and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

OPAL DIGITAL LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
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The financial statements were approved and signed by the director and authorised for issue on 15 April 2026
Mr N J Braxton-Abery
Director
Company registration number 12363132 (England and Wales)
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