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Registered Number: 07843666
England and Wales
Abridged Accounts
for the period ended 30 June 2026
for
OPPULANT LTD

Oppulant Ltd Contents Page For the Period 01 December 2025 to 30 June 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Oppulant Ltd Accountants' Report For the Period 01 December 2025 to 30 June 2026
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 30 June 2026. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 17 July 2026 1

Oppulant Ltd Statement of Financial Position As at 30 June 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | - |  | 698
|  | - |  | 698
Current assets |  |  |
Debtors: amounts falling due within one year |  | - |  | 2,658
Cash at bank and in hand |  | 122,530 |  | 149,560
|  | 122,530 |  | 152,218
Creditors: amount falling due within one year |  | - |  | (41,549)
Net current assets |  | 122,530 |  | 110,669
Total assets less current liabilities |  | 122,530 |  | 111,367
Net assets |  | 122,530 |  | 111,367
Capital and reserves |  |  |
Called up share capital | 4 | 2 |  | 2
Profit and loss account |  | 122,528 |  | 111,365
Shareholders' funds |  | 122,530 |  | 111,367
For the period ended 30 June 2026 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 accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 30 June 2026 and were signed by:
------------------------------- Stephen Evans Director
2

Oppulant Ltd Notes to the Abridged Financial Statements For the Period 01 December 2025 to 30 June 2026
General Information Oppulant Ltd is a private company, limited by shares, registered in England and Wales, registration number 07843666, registration address C/O MBS Accountants Conway House, Worcester Street, Gloucester, GL1 3AJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Computer Equipment | 30% Reducing Balance
2. | Average number of employees Average number of employees during the period was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 December 2025 | 478 |  | 4,377 |  | 4,855
Additions | - |  | - |  | -
Disposals | (478) |  | (4,377) |  | (4,855)
At 30 June 2026 | - |  | - |  | -
Depreciation
At 01 December 2025 | 430 |  | 3,727 |  | 4,157
Charge for period | - |  | - |  | -
On disposals | (430) |  | (3,727) |  | (4,157)
At 30 June 2026 | - |  | - |  | -
Net book values
Closing balance as at 30 June 2026 | - |  | - |  | -
Opening balance as at 01 December 2025 | 48 |  | 650 |  | 698
4. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3