OPFLOW LTD

Company Registration Number
12503368
(England and Wales)

Private limited company limited by shares
Registered office: Opflow Ltd., 124 City Road, London, EC1V 2NX, England

Audit Exempt Micro-Entity Accounts (AMENDED)

For the Year Ended 31 March 2025

Prepared in accordance with the micro-entity provisions
of the Companies Act 2006 and FRS 105

OPFLOW LTD

Contents

Balance Sheet
Statement of Compliance
Notes to the Financial Statements

OPFLOW LTD

Balance sheet

As at 31 March 2025

2025
£		 2024
£
Fixed assets 2,683 4,400
 
Current assets 14,088 36,625
Creditors: amounts falling due within one year (30) (10,658)
Net current assets (liabilities) 14,058 25,967
Total assets less current liabilities 16,741 30,367
 
Total net assets (liabilities) 16,741 30,367
 
Capital and reserves 16,741 30,367

OPFLOW LTD

Balance sheet continued

For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared and delivered in accordance with the provisions of the small companies regime applicable to micro-entities.

The accounts were approved by the Board of Directors and authorised for issue on 2 November 2026.

RADU, Iuliu Teodor
Director

OPFLOW LTD

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

OPFLOW LTD

Notes to the Financial Statements (continued)

2. Basis of Preparation

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

3. Employee Information

The average number of employees during the year was 0.

4. Off-balance sheet arrangements

The company had no off-balance sheet arrangements during the year.

OPFLOW LTD

Notes to the Financial Statements (continued)

5. Advances, credit and guarantees granted to directors

During the year the company made an advance of £10,000 to RADU, Iuliu Teodor, a director. The advance is interest-free. No guarantees were entered into on behalf of the directors.

Advanced during the year£10,000
Repaid during the year£116
Balance outstanding at the year end£9,884

£116 of the advance was repaid before the year end.

£9,884 of the balance was repaid on 25 April 2025, after the year end.

6. Financial commitments, guarantees and contingencies

The company had no financial commitments, guarantees or contingencies that are not included in the balance sheet.

Revised Accounts Statement

These revised accounts replace the accounts previously filed for the period ended 31 March 2025.

These accounts are now the statutory accounts for the period.

These accounts have been prepared as at 25 December 2025, the date of the original accounts.

Respects in which the previously filed accounts did not comply with the Companies Act 2006:
The original accounts overstated fixed assets by £757, because accumulated depreciation brought forward was omitted. Current assets were misstated: they included the fixed assets a second time, and omitted a £9,884 loan to the director, cash held in a second bank account and a prepayment. The required disclosure of the advance to the director was omitted. The tax charge was misstated, because the previous year's tax payment was charged again. Interest income was omitted, and the 2024 comparatives did not agree with the accounts filed for that year.

Significant amendments made:
Net assets at 31 March 2025 corrected from £10,981 to £16,741: fixed assets £3,440 to £2,683, current assets £7,541 to £14,088, creditors £0 to £30. Loss for the year corrected from £16,476 to £13,127. 2024 comparatives corrected to agree with the filed 2024 accounts (net assets £30,367). Note added disclosing the advance to the director.

Date of approval of revision: 02 November 2026