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| Opanga Networks UK Limited
| Unaudited
| Financial statements
| For the year ended 31 December 2025
| Registered number: 12117345
Opanga Networks UK Limited - Registered number:12117345
Statement of financial position As at 31 December 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 7,856 |  | 2,038
|  |  | 7,856 |  | 2,038
Current assets |  |  |  |  |
Debtors | 5 | 256,259 |  | 248,630 |
Cash at bank and in hand |  | 20,302 |  | 24,382 |
|  | 276,561 |  | 273,012 |
Creditors: amounts falling due within one year | 6 | (15,482) |  | (32,155) |
Net current assets |  |  | 261,079 |  | 240,857
Total assets less current liabilities |  |  | 268,935 |  | 242,895
Net assets |  |  | 268,935 |  | 242,895
Capital and reserves |  |  |  |  |
Share capital |  |  | 80 |  | 80
Profit and loss account |  |  | 268,855 |  | 242,815
|  |  | 268,935 |  | 242,895
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 year 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. Page 1
Opanga Networks UK Limited - Registered number:12117345
Statement of financial position (continued) As at 31 December 2025 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 statement of income and retained earnings 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:
................................................ M F Dougherty
Director
Date: 2 July 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
Opanga Networks UK Limited
Notes to the financial statements For the year ended 31 December 2025
1. | General information
Opanga Networks UK Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL and the principal place of business is 33 Cavendish Square, Suite 923, London W1G 0PW. The registration number of the company is 12117345. 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 Section 1A of Financial Reporting Standard 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 3
Opanga Networks UK Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.4 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | 4 years straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | 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. Page 4
Opanga Networks UK Limited
Notes to the financial statements For the year ended 31 December 2025 2.Accounting policies (continued)
| 2.9 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penaltyp on notice of not more than 24 hours.
| 2.10 | 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.
3. | Employees
| The average monthly number of employees, excluding the directors during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost |
| At 1 January 2025 | 4,603
| Additions | 8,500
| At 31 December 2025 | 13,103
| Depreciation |
| At 1 January 2025 | 2,565
| Charge for the year | 2,682
| At 31 December 2025 | 5,247
| Net book value |
| At 31 December 2025 | 7,856
| At 31 December 2024 | 2,038
Page 5
Opanga Networks UK Limited
Notes to the financial statements For the year ended 31 December 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 167,205 | 59,197
| Other debtors | - | 93,508
| Prepayments and accrued income | 89,054 | 95,925
|  | 256,259 | 248,630
6. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,525 | 12,756
| Corporation tax | 4,744 | 12,499
| Other taxation and social security | 688 | -
| Accruals | 8,525 | 6,900
|  | 15,482 | 32,155
7. | Pension commitments
The company contributes to a defined contribution pension scheme. The assets of this scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,940 (2024: £3,586). Contributions totalling £nil (2024: £nil) were payable to the fund at the balance sheet date and are included in other creditors.
8. | Commitments under operating leases
| At 31 December 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 76,400
|  | - | 76,400
9. | Related party transactions
Also during the year ended 31 December 2025, the company paid amounts on behalf of one of the directors totalling £1,500 (2024: £6,427. The director repaid £68,284 (2024: £nil) during the year. The amount due from the director was £nil (2024: £66,784) at the year end. Page 6
Opanga Networks UK Limited
Notes to the financial statements For the year ended 31 December 2025
10. | Controlling party
The ultimate controlling party is Opanga Networks Inc., a company incorporated in the United States of America. The registered office of the company is 701 5th Avenue, Suite 3420, Seattle, WA 98104.
Page 7