Opra Avanti Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06956713

Opra Avanti Limited

Filleted Unaudited Financial Statements

30 October 2025

Opra Avanti Limited

Statement of Financial Position

30 October 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	20,220	6,324
Cash at bank and in hand		18,574	37,933
		--------	--------
		38,794	44,257

Creditors: amounts falling due within one year	6	( 51,243)	( 70,411)
		--------	--------
Net current liabilities		( 12,449)	( 26,154)
		--------	--------
Total assets less current liabilities		( 12,449)	( 26,154)

Creditors: amounts falling due after more than one year	7	( 430,318)	( 416,613)
		---------	---------
Net liabilities		( 442,767)	( 442,767)
		---------	---------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 442,768)	( 442,768)
	---------	---------
Shareholders deficit	( 442,767)	( 442,767)
	---------	---------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 30 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Opra Avanti Limited

Statement of Financial Position (continued)

30 October 2025

These financial statements were approved by the board of directors and authorised for issue on 29 October 2026 , and are signed on behalf of the board by:

M A Davies

Director

Company registration number: 06956713

Opra Avanti Limited

Notes to the Financial Statements

Year ended 30 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 2 & 3 Tagomago Park, Dowlais Road, Cardiff, CF24 5TW.

2. Statement of compliance

These 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 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 financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of film production services. Turnover from the rendering of services is recognised by reference to the stage of completion of the project. The stage of completion of a project is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities .

4. Employee numbers

The average number of persons employed by the company including directors during the year amounted to 4 (2024:4).

5. Debtors

	2025	2024
	£	£
Other debtors	20,220	6,324
	--------	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	29,248	35,658
Amounts owed to group undertakings and undertakings in which the company has a participating interest	17,037	34,583
Other creditors	4,958	170
	--------	--------
	51,243	70,411
	--------	--------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other loans	430,318	416,613
	---------	---------