Company No: 09935876 (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

09935876 (England and Wales)

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	33,150		33,150
Investments	4	6,236,200		6,673,012
		6,269,350		6,706,162
Current assets
Debtors	5	78,136		34,806
Cash at bank and in hand		37,365		83,741
		115,501		118,547
Creditors: amounts falling due within one year	6	( 300,493)		( 315,023)
Net current liabilities		(184,992)		(196,476)
Total assets less current liabilities		6,084,358		6,509,686
Creditors: amounts falling due after more than one year	7	( 4,129,873)		( 4,634,009)
Provision for liabilities	8	( 330,049)		( 354,165)
Net assets		1,624,436		1,521,512
Capital and reserves
Called-up share capital		3		3
Profit and loss account		1,624,433		1,521,509
Total shareholder's funds		1,624,436		1,521,512

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 I (UK) Limited (registered number: 09935876) 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 I (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, 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.

Tangible fixed assets

Tangible assets are held under the cost model with the items being held at cost less any subsequent accumulated depreciation or impairments.

Fixtures and fittings

not depreciated

Fixtures and fittings are not depreciated as the directors consider that they have an indefinite useful life and that their residual value is expected to be equal to or greater than their carrying amount. The assets are reviewed annually for indicators of impairment and are written down to their recoverable amount if required.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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
Average number of persons employed by the company during the year	0		0

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 April 2024	33,150		33,150
At 31 March 2025	33,150		33,150
Accumulated depreciation
At 01 April 2024	0		0
At 31 March 2025	0		0
Net book value
At 31 March 2025	33,150		33,150
At 31 March 2024	33,150		33,150

4. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 01 April 2024	6,673,012		6,673,012
Additions	130,378		130,378
Disposals	( 470,727)		( 470,727)
Movement in fair value	( 96,463)		( 96,463)
At 31 March 2025	6,236,200		6,236,200
Carrying value at 31 March 2025	6,236,200		6,236,200
Carrying value at 31 March 2024	6,673,012		6,673,012

5. Debtors

	2025		2024
	£		£
Other debtors	78,136		34,806

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		64,683
Taxation and social security	41,279		10,536
Other creditors	259,214		239,804
	300,493		315,023

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

	2025		2024
	£		£
Amounts owed to related parties (note 9)	4,129,873		4,634,009

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

8. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 354,165)		( 264,011)
Credited/(charged) to the Profit and Loss Account	24,116		( 90,154)
At the end of financial year	( 330,049)		( 354,165)

9. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Amount owed to shareholders	4,129,873		4,634,009