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Registration number: 10582383

Opinion Life Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 31 January 2026

 

Opinion Life Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 4

 

Opinion Life Limited

Company Information

Director

Mr J A Turner

Registered office

Global Operations & Technology Centre
Llandysul
SA44 4HP

 

Opinion Life Limited

(Registration number: 10582383)
Balance Sheet as at 31 January 2026

Note

2026
£

2025
£

Current assets

 

Cash at bank and in hand

 

596

692

Creditors: Amounts falling due within one year

4

(8,902)

(6,268)

Net liabilities

 

(8,306)

(5,576)

Capital and reserves

 

Called up share capital

1

1

Profit and loss account

(8,307)

(5,577)

Total equity

 

(8,306)

(5,576)

For the financial year ending 31 January 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 year in question in accordance with section 476; and

•

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 29 October 2026
 

.........................................
Mr J A Turner
Director

   
     
 

Opinion Life Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Global Operations & Technology Centre
Llandysul
SA44 4HP

These financial statements were authorised for issue by the director on 29 October 2026.

2

Accounting policies

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.

Going concern

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors

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.

Share capital

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.

 

Opinion Life Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4

Creditors

Creditors: amounts falling due within one year

Note

2026
£

2025
£

Due within one year

 

Trade creditors

 

1,512

-

Amounts owed to group undertakings and undertakings in which the company has a participating interest

6

5,757

4,673

Other creditors

 

1,633

1,595

 

8,902

6,268

5

Share capital

Allotted, called up and fully paid shares

 

2026

2025

 

No.

£

No.

£

Ordinary of £0.01 each

100

1.00

100

1.00

         

6

Related party transactions

Summary of transactions with other related parties

Delineate Strategy Limited
 As at the balance sheet date 31st January 2026, Opinion Life Ltd owed Delineate Strategy Ltd £5,757 (2025 : £4,673).
 

7

Parent and ultimate parent undertaking

The company's immediate parent is Delineate Strategy Ltd, incorporated in England and Wales.