Osmosis Investment Management UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09960550 (England and Wales)

OSMOSIS INVESTMENT MANAGEMENT UK LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

B G Dear

R Parker

G Stephen

SECRETARY:

G Stephen

REGISTERED OFFICE:

36-38 Botolph Lane

London

EC3R 8DE

REGISTERED NUMBER:

09960550 (England and Wales)

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

3rd Floor

Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

CURRENT ASSETS

Debtors

5

6,574,319

4,497,569

Cash at bank

70,665

85,492

6,644,984

4,583,061

CREDITORS

Amounts falling due within one year

6

2,328,717

2,280,956

NET CURRENT ASSETS

4,316,267

2,302,105

TOTAL ASSETS LESS CURRENT LIABILITIES

4,316,267

2,302,105

CAPITAL AND RESERVES

Called up share capital

7

65,100

Retained earnings

4,251,167

2,237,005

SHAREHOLDERS' FUNDS

4,316,267

2,302,105

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2025 and were signed on its behalf by:

G Stephen - Director

1.	STATUTORY INFORMATION

Osmosis Investment Management UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

Revenue

Revenue represents fee income earned in respect of funds under management. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Debtors

Short term debtors are measured at transaction price, less any impairment.

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

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.

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 and other third parties, loans to related parties and investments in ordinary shares.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	AUDITORS' REMUNERATION

2025

2024

£

Fees payable to the company's auditors for the audit of the company's financial
statements

7,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

604,535

415,431

Amounts owed by group undertakings

4,428,247

2,395,748

Other debtors

1,541,537

1,686,390

6,574,319

4,497,569

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

247,230

153,914

Amounts owed to group undertakings

1,986,378

1,986,377

Other creditors

95,109

140,665

2,328,717

2,280,956

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

65,100

Ordinary

£1

65,100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Hassan Behcet (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

9.	RELATED PARTY DISCLOSURES

The Company's results are included within consolidated financial statements which are publicly available.

Therefore, the company has taken advantage of the exemption within FRS 102 section 33 "Related Party Disclosures" not to disclose details of its transactions with group related parties. This exemption is available as the transactions are with wholly owned members of the group.

10.	ULTIMATE CONTROLLING PARTY

The Company's parent undertaking is Osmosis (Holdings) Limited, an entity registered in England and Wales. The smallest and largest group for which consolidate financial statements are prepared and of which the company is a member is that headed by Osmosis (Holdings) Limited.

The consolidated financial statements for the group are available from the Registrar, Companies House, Crown Way, Cardiff, CF4 3UZ.

Osmosis (Holdings) Limited is controlled by its shareholders and as such there is no single ultimate

controlling party.