Company No: 09935874 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	E Gibbs
	C O'Rourke
	G Spinks

SECRETARY

Dixon Wilson (Secretaries) Limited

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

09935874 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Investments	3	811,770		868,687
		811,770		868,687
Current assets
Debtors	4	47,148		1,121
Cash at bank and in hand		13,833		25,245
		60,981		26,366
Creditors: amounts falling due within one year	5	( 77,614)		( 83,341)
Net current liabilities		(16,633)		(56,975)
Total assets less current liabilities		795,137		811,712
Creditors: amounts falling due after more than one year	6	( 564,318)		( 580,093)
Provision for liabilities	7	( 41,154)		( 43,838)
Net assets		189,665		187,781
Capital and reserves
Called-up share capital		1		1
Profit and loss account		189,664		187,780
Total shareholder's funds		189,665		187,781

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 member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Oisin Capital Investments II (UK) Limited (registered number: 09935874) were approved and authorised for issue by the Board of Directors on 24 December 2025. They were signed on its behalf by:

G Spinks Director

1. Accounting policies

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.

General information and basis of accounting

Oisin Capital Investments II (UK) 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 22 Chancery Lane, London, WC2A 1LS, England, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in currencies other than Sterling have been translated to Sterling at the rate prevailing on the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated to Sterling at the rate ruling on the balance sheet date. Gains and losses arising from the translation of foreign currencies are dealt with in the income statement.

Dividend income

Dividend income is recognised when the right to receive payment is established.

Taxation

Current tax
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.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Fixed asset investments

Investments are carried at fair value with changes in fair value recognised in the Profit and Loss Account.

Financial instruments

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.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year	0		0

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	868,687		868,687
Additions	14,933		14,933
Disposals	( 60,059)		( 60,059)
Movement in fair value	( 11,791)		( 11,791)
At 31 March 2025	811,770		811,770
Carrying value at 31 March 2025	811,770		811,770
Carrying value at 31 March 2024	868,687		868,687

4. Debtors

	2025		2024
	£		£
Other debtors	47,148		1,121

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	1,566		410
Other creditors	76,048		82,931
	77,614		83,341

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Amounts owed to related parties (note 8)	564,318		580,093

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 43,838)		( 32,467)
Credited/(charged) to the Profit and Loss Account	2,684		( 11,371)
At the end of financial year	( 41,154)		( 43,838)

8. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Amount owed to shareholder	564,318		580,093