Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-31falsetruefalse22023-07-20trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 15016697 2023-07-19 15016697 2023-07-20 2024-12-31 15016697 2022-07-20 2023-07-19 15016697 2024-12-31 15016697 c:Director2 2023-07-20 2024-12-31 15016697 d:CurrentFinancialInstruments 2024-12-31 15016697 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 15016697 d:ShareCapital 2024-12-31 15016697 d:RetainedEarningsAccumulatedLosses 2024-12-31 15016697 c:OrdinaryShareClass1 2023-07-20 2024-12-31 15016697 c:OrdinaryShareClass1 2024-12-31 15016697 c:FRS102 2023-07-20 2024-12-31 15016697 c:AuditExempt-NoAccountantsReport 2023-07-20 2024-12-31 15016697 c:FullAccounts 2023-07-20 2024-12-31 15016697 c:PrivateLimitedCompanyLtd 2023-07-20 2024-12-31 15016697 6 2023-07-20 2024-12-31 15016697 e:PoundSterling 2023-07-20 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15016697


 
 
 
 
 
 
 
 
 
 
 
 
 
OSIRIS GROUP HOLDINGS LIMITED
 
 
 
UNAUDITED
FINANCIAL STATEMENTS
 
FOR THE PERIOD ENDED 31 DECEMBER 2024

 
OSIRIS GROUP HOLDINGS LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Notes to the Financial Statements
 
3 - 5


 
OSIRIS GROUP HOLDINGS LIMITED
REGISTERED NUMBER:15016697

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
2

  
2

  

Creditors: amounts falling due within one year
 5 
(2,708)

Net current liabilities
  
 
 
(2,708)

Total assets less current liabilities
  
(2,706)

  

Net liabilities
  
(2,706)


Capital and reserves
  

Called up share capital 
 6 
1

Profit and loss account
  
(2,707)

  
(2,706)


1

 
OSIRIS GROUP HOLDINGS LIMITED
REGISTERED NUMBER:15016697
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 profit and loss account 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 S Wesson
Director

Date: 16 July 2025

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

2

 
OSIRIS GROUP HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Osiris Group Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 15016697. The registered office address is Elsley Court, 20-22 Great Titchfield Street, W1W 8BE.
The principal activity of the company is of investment company.
The company was incorporated on 20 July 2023 and commenced trading on the same date.
During the period, the company extended its accounting reference date from 31 July 2024 to 31 December 2024.

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 FRS 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.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis as the directors have confirmed they will continue to provide necessary funding in order for the company to maintain operations and meet liabilities in full for at least 12 months. On the basis, the directors are satisfied that the financial statements should be prepared on an ongoing basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

3

 
OSIRIS GROUP HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss Account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
2



At 31 December 2024
2





5.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
707

Amounts owed to other participating interests
1

Accruals
2,000

2,708


4

 
OSIRIS GROUP HOLDINGS LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Share capital

2024
£
Allotted, called up and fully paid


1 Ordinary share of £0.78
1


1 Ordinary share of USD 1 each were issued on incorporation at an aggregate nominal value of USD 1 (£ 0.78).


7.


Related party transactions

The company has not disclosed transactions with other wholly owned group companies in accordance with FRS 102, section 1A paragraph 1AC.35.
Included in amounts owed to group undertakings is a loan owed to the parent company totalling £707. The loan is interest free and repayable on demand.
Included in amount owed to other participating interest is a loan owed to an entity under the control of the directors totalling £1. The loan is interest free and repayable on demand.
The parent of the smallest group for which consolidated accounts are drawn up, of which this company is a member, is OYAK. The registered office is Eti Mahallesi, Gazi Mustafa Kemal Bulvari, No:138, Cankaya, Ankara, 06570, Turkiye. The immediate parent company is Osiris Phosphate Limited.

 
5