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

For the Year Ended 31 March 2026

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 2026

2026
£		 2025
£
Fixed assets 3,232 2,683
 
Current assets 28,796 14,088
Creditors: amounts falling due within one year (911) (30)
Net current assets (liabilities) 27,886 14,058
Total assets less current liabilities 31,117 16,741
 
Total net assets (liabilities) 31,117 16,741
 
Capital and reserves 31,117 16,741

OPFLOW LTD

Balance sheet continued

For the year ending 31 March 2026 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 2026

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

At the start of the year RADU, Iuliu Teodor, a director, owed the company £9,884. During the year the company made an advance of £10,698 to RADU, Iuliu Teodor, a director. The advance is interest-free. No guarantees were entered into on behalf of the directors.

Balance owed at the start of the year£9,884
Advanced during the year£10,698
Repaid during the year£13,384
Balance outstanding at the year end£7,198

£13,384 was repaid during the year, leaving £7,198 outstanding at the year end.

£7,198 of the balance was repaid on 2 November 2026, 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.