ACCOUNTS - Final Accounts

Registered number: 07192101

OPAL MUSIC HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

OPAL MUSIC HOLDINGS LIMITED

REGISTERED NUMBER: 07192101

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		201,040		201,040
			201,040		201,040

Creditors: amounts falling due within one year	5	(1,040)		(1,040)
Net current liabilities			(1,040)		(1,040)
Total assets less current liabilities			200,000		200,000

Net assets			200,000		200,000

Capital and reserves
Called up share capital	6	20	20
Share premium account	7	199,980	199,980
		200,000	200,000

OPAL MUSIC HOLDINGS LIMITED

REGISTERED NUMBER: 07192101

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

B P G Eno

Director

Date: 30 September 2026

The notes on pages 3 to 5 form part of these financial statements.

OPAL MUSIC HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Opal Music Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 07192101. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal place of business is 4 Pembridge Mews, London, W11 3EQ.

The principal activity of the company continued to be that of an investment holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

2.3

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.4

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes.

Dividend income is recognised in the year in which the related dividends from investments are actually received.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Creditors

Short-term creditors are measured at the transaction price.

2.7

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial liabilities such as loans with related parties.

OPAL MUSIC HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholder at an annual general meeting.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

4.	Fixed asset investments

		Investment in subsidiary company
		£
	Cost
	At 1 October 2024	201,040
	At 30 September 2025	201,040

Subsidiary undertaking
The following was a subsidiary undertaking of the company:
Name	Principal activity	Class of shares	Holding

Opal Limited

Music recording and publishing, video production and book publishing.

Ordinary shares

100%

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

	Amounts owed to group undertaking	1,040	1,040

OPAL MUSIC HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

20 (2024 - 20) Ordinary shares of £1.00 each	20	20

Reserves

Share premium account

The share premium account is a non-distributable reserve which representing the excess of proceeds received over the nominal value of the shares issued

8.	Transactions with the director

During the year, dividends of £NIL (2024 - £975,000) were paid to the director.

9.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35.