OPPL Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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OPPL Ltd

Accountant's Report

For The Year Ended 31 March 2026

Accountant's Report

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval

the accounts of OPPL Ltd for the year ended 31 March 2026 as set out on pages 4 to 10 from the company's

accounting records and from information and explanations you have given us.

It is your duty to ensure that OPPL Ltd has kept adequate accounting records and to prepare statutory accounts

that give a true and fair view of the assets, liabilities, financial position and loss of OPPL Ltd. You consider that

OPPL Ltd is exempt from the statutory audit requirement for the year.

27/08/2026

TGP (NE) T/A MyAccountant

C/O 17 Enterprise Court

Cramlington

NE23 1LZ

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OPPL Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13306492

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		236

			-		236
CURRENT ASSETS
Debtors	5	26,157		5,239
Cash at bank and in hand		76,935		52,516

		103,092		57,755
Creditors: Amounts Falling Due Within One Year	6	(524,787 )		(515,029 )

NET CURRENT ASSETS (LIABILITIES)			(421,695 )		(457,274 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(421,695 )		(457,038 )

NET LIABILITIES			(421,695 )		(457,038 )

CAPITAL AND RESERVES
Called up share capital	7		5		5
Share premium account			20,000		-
Profit and Loss Account			(441,700 )		(457,043 )

SHAREHOLDERS' FUNDS			(421,695)		(457,038)

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OPPL Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T A Steinberg

Director

27/08/2026

The notes on pages 5 to 7 form part of these financial statements.

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OPPL Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

OPPL Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13306492 . The registered office is 86-90 Paul Street, London, England, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis.

2.3. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision

of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,

returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.4. Tangible Fixed Assets and Depreciation

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under constructionover their estimated useful lives, as follows:

Computer Equipment

Straight line over 3 years

2.5. Foreign Currencies

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date ofthe transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when

the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

2.6. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold

sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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OPPL Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	3,770

As at 31 March 2026	3,770

Depreciation
As at 1 April 2025	3,534
Provided during the period	236

As at 31 March 2026	3,770

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	236

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	25,699	4,000
Other debtors	458	1,239

	26,157	5,239

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	219	202
Other creditors	510,896	511,993
Taxation and social security	13,672	2,834

	524,787	515,029

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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OPPL Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	5	5

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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Directors	Mr T A Steinberg
	Mr R J Hemming

Company Number	13306492

Registered Office	86-90 Paul Street
	London
	England
	EC2A 4NE

Accountants	TGP (NE) T/A MyAccountant
	C/O 17 Enterprise Court
	Cramlington
	NE23 1LZ