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Registered number: 10745056 OMNAM INVESTMENT GROUP UK LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
OMNAM INVESTMENT GROUP UK LIMITED
CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 8
OMNAM INVESTMENT GROUP UK LIMITED REGISTERED NUMBER:10745056
BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 9,572 |  | 12,763
|  |  | 9,572 |  | 12,763
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,475,220 |  | 1,553,203 |
Cash at bank and in hand | 6 | 3,282 |  | 728 |
|  | 1,478,502 |  | 1,553,931 |
Creditors: amounts falling due within one year | 7 | (2,127,448) |  | (2,161,754) |
Net current liabilities |  |  | (648,946) |  | (607,823)
Total assets less current liabilities |  |  | (639,374) |  | (595,060)
Creditors: amounts falling due after more than one year | 8 |  | (1,769) |  | (12,231)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | - |  | (4,255) |
|  |  | - |  | (4,255)
Net liabilities |  |  | (641,143) |  | (611,546)
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | (641,243) |  | (611,646)
|  |  | (641,143) |  | (611,546)
1
OMNAM INVESTMENT GROUP UK LIMITED REGISTERED NUMBER:10745056
BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 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 year 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:
D Zisser
Director
Date: 30 September 2025
The notes on pages 3 to 8 form part of these financial statements. 2
OMNAM INVESTMENT GROUP UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Omnam Investment Group UK Limited is a private company, limited by shares, registered in England and Wales, registration number 10745056. The registered office is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of a head office and providing management consultancy services. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. 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 shareholders 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 the next 12 months. On this basis, the directors are satisfied that the financial statements should be prepared on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. 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 that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'administration expenses'.
| 2.4 | Turnover
Turnover from management consultancy services 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, value added tax and other sales taxes.
| 2.5 | Interest income
Interest income is recognised in the Profit and loss account using the effective interest method. 3
OMNAM INVESTMENT GROUP UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that 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.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporate tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% |
|  |  |  | Computer equipment | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Debtors
Short term debtors are measured at transaction price, less any impairment. 4
OMNAM INVESTMENT GROUP UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.11 | 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.
| 2.12 | Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to profit or loss in the year that the company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
| 2.13 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks, other third parties and loans to related parties.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
5
OMNAM INVESTMENT GROUP UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 4,850 | 22,420 | 27,270
| At 30 April 2025 | 4,850 | 22,420 | 27,270
| Depreciation |  |  |
| At 1 May 2024 | 1,698 | 12,809 | 14,507
| Charge for the year | 788 | 2,403 | 3,191
| At 30 April 2025 | 2,486 | 15,212 | 17,698
| Net book value |  |  |
| At 30 April 2025 | 2,364 | 7,208 | 9,572
| At 30 April 2024 | 3,152 | 9,611 | 12,763
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,278,676 | 1,293,911
| Other debtors | 195,575 | 254,571
| Called up share capital not paid | 100 | 100
| Prepayments | 869 | 4,621
|  | 1,475,220 | 1,553,203
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 3,282 | 728
6
OMNAM INVESTMENT GROUP UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,688 | 8,429
| Trade creditors | - | 2,675
| Amounts owed to group undertakings | 1,801,123 | 1,815,966
| Other creditors | 308,797 | 321,225
| Accruals | 8,840 | 13,459
|  | 2,127,448 | 2,161,754
| The bank loan of £8,688 (2024 - £8,429) included in creditors due after more than one year is a Coronavirus Bounce Back Loan, 100% guaranteed by the government.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,769 | 12,231
| The bank loan of £1,769 (2024 - £12,231) included in creditors due after more than one year is a Coronavirus Bounce Back Loan, 100% guaranteed by the government.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 8,688 | 8,429
| Amounts falling due 1-2 years |  |
| Bank loans | 1,769 | 10,462
| Amounts falling due 2-5 years |  |
| Bank loans | - | 1,769
|  | 10,457 | 20,660
7
OMNAM INVESTMENT GROUP UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 4,255
| Charged to profit or loss | 4,255
| At end of year | -
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | - | 4,255
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares shares of £1.00 each | 100 | 100
12. | Related party transactions
| Included within other debtors at the year end is a balance totalling £20,952 (2024 - £10,663 due to) due from the directors. Interest has been charged at the official rate.
8