Company No:
Contents
| Director | Colin Lapthorn |
| Secretary | Tanya Page |
| Registered office | 25 Underhill |
| Moulsford | |
| Wallingford | |
| OX10 9JH | |
| United Kingdom |
| Company number | 04923164 (England and Wales) |
| Accountant | Kreston Reeves LLP |
| 2nd Floor | |
| 168 Shoreditch High Street | |
| London | |
| E1 6RA |
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Osirian Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Osirian Group Limited. You consider that Osirian Group Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Osirian Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Chartered Accountants
168 Shoreditch High Street
London
E1 6RA
| Note | 2024 | 2023 | ||
| £ | £ | |||
| Fixed assets | ||||
| Investments | 3 |
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| 1,100 | 1,100 | |||
| Current assets | ||||
| Debtors | 4 |
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| Cash at bank and in hand |
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| 42,611 | 44,750 | |||
| Creditors: amounts falling due within one year | 5 | (
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(
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| Net current assets | 40,766 | 40,367 | ||
| Total assets less current liabilities | 41,866 | 41,467 | ||
| Net assets |
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| Capital and reserves | ||||
| Called-up share capital | 6 |
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| Capital redemption reserve |
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| Profit and loss account |
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| Total shareholders' funds |
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Director's responsibilities:
The financial statements of Osirian Group Limited (registered number:
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Colin Lapthorn
Director |
The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.
Osirian Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 25 Underhill, Moulsford, Wallingford, OX10 9JH, United Kingdom.
The principal activity of the company in the year under review was that of a holding company.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded the nearest £.
Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Investments
Investments in subsidiaries are measure at cost less accumulated impairment.
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 shareholders at an annual general meeting.
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| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including the director |
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Investments in subsidiaries
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| £ | |
| Cost | |
| At 01 January 2024 |
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| At 31 December 2024 |
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| Carrying value at 31 December 2024 |
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| Carrying value at 31 December 2023 |
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| £ | £ | ||
| Amounts owed by Group undertakings |
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| Corporation tax |
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| Other debtors |
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| £ | £ | ||
| Trade creditors |
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| Taxation and social security |
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| Other creditors |
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| 2024 | 2023 | ||
| £ | £ | ||
| Allotted, called-up and fully-paid | |||
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| 991 | 991 |
During the year Osirian Consulting Limited paid an interim dividend of £100,000 (2023: £100,000) to Osirian Group Limited.
The balance owed to Osirian Consulting Limited at the year end was £32,481 (2023: £4,968) and is included within 'Debtors amounts owed by group undertakings'. Interest of £1,951 (2023: £1,558) has been accrued in relation to the loan.
As at the year end the company was owed £ Nil from C J Lapthorn (2023: £30,000).
The company is under the control of C J Lapthorn.