Registration number: 926999

Osmunda Limited

Contents
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Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Osmunda Limited

Company Information
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Directors

N Jacobs L F Hommel

Company secretary

L F Hommel

Registered office

Abbey House 342 Regents Park Road N3 2LJ

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Osmunda Limited

(Registration number: 926999)
Balance Sheet as at 31 March 2025
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	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	70,000	70,000
Current assets
Debtors	5	97,400	97,400
Unlisted investments	6	300,000	300,000
Listed investments	4	538,108	431,421
Cash at bank and in hand		13,416	155,009
		948,924	983,830
Creditors: Amounts falling due within one year	7	(20,681)	(53,785)
Net current assets		928,243	930,045
Net assets		998,243	1,000,045
Capital and reserves
Called up share capital	8	60,000	60,000
Revaluation reserve		52,116	52,116
Retained earnings		886,127	887,929
Shareholders' funds		998,243	1,000,045

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 September 2025 and signed on its behalf by:
 

Osmunda Limited

(Registration number: 926999)
Balance Sheet as at 31 March 2025
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......................................... N Jacobs Director

Osmunda Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Osmunda Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Osmunda Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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3	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 April 2024	70,000	70,000
At 31 March 2025	70,000	70,000
Depreciation
Carrying amount
At 31 March 2025	70,000	70,000
At 31 March 2024	70,000	70,000

Included within the net book value of land and buildings above is £70,000 (2024 - £70,000) in respect of freehold land and buildings.
 

4	Listed investments

	Listed investments £	Total £
Listed investments
Cost or valuation
At 1 April 2024	431,421	431,421
Additions	106,687	106,687
At 31 March 2025	538,108	538,108
Impairment
Carrying amount
At 31 March 2025	538,108	538,108

Osmunda Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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5

debtors

Current	2025 £	2024 £
Trade debtors	97,400	97,400
	97,400	97,400

6	Unlisted investments

	2025 £	2024 £
Unlisted investments	300,000	300,000

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	15,881	48,985
Accruals and deferred income	4,800	4,800
	20,681	53,785

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
"A" Ordinary Shares of £1 each	24,000	24,000	24,000	24,000
"B" Ordinary Shares of £1 each	36,000	36,000	36,000	36,000
	60,000	60,000	60,000	60,000