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Registered number: 02808776












THE OXFORD ASSET MANAGEMENT COMPANY LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED
 
COMPANY INFORMATION


Directors
Dr A Stern 
Mr M Garfield 




Registered number
02808776



Registered office
OxAM House
6 George Street

Oxford

OX1 2BW




Independent auditor
Blick Rothenberg Audit LLP
Chartered Accountants & Statutory Auditor

16 Great Queen Street

London

WC2B 5AH




Bankers
National Westminster Bank plc
43 Cornmarket Street

Oxford

OX1 3HA





 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025

Introduction
 
The OxFORD Group (the "Group") comprises The OxFORD Asset Management Company Limited (the "Company") and OxFORD Asset Management LLP (the "LLP"). The Company is the holding company and managing member of, and also provides services to, the LLP. The principal activity of the LLP is to provide investment advisory and management services to OxFORD Logismos Fund Limited and OxFORD Epilego Fund Limited (the "Funds") and separately managed account (“SMA”) clients.

The sole shareholder of the Company is also a director of the Company who is actively involved in its management. As a result, he is conversant with the performance and financial position of the business and, consequently, only limited details are provided in this review.

Business review
 
The Group provides discretionary portfolio management and other services to the Funds and SMA clients.  The Group has continued its focus on research and development of investment strategies and has invested in them accordingly.

Future developments
 
The Group will continue to focus on research and development of investment strategies and expects to continue to increase assets under management.

Principal risks and uncertainties
 
The Group continues to go through a period of transformation as it continues to research, develop and implement investment strategies.  Although the directors are comfortable with the performance of the Group’s investment strategies, there is no certainty that this will continue in the future.

A key element to the Group’s success is the staff that it recruits.  The Group strives to provide an intellectually stimulating and collaborative work environment with enviable office facilities and location.  The ability to recruit and retain staff may be adversely impacted if the Group’s investment strategies experience a period of underperformance and if assets under management do not eventually increase to a viable level.

As the Group operates on limited assets under management as it researches, develops and implements investment strategies, the Group will require additional capital in the forthcoming period to continue to support the business during this period of transformation, which the shareholder is committed to providing

Financial key performance indicators
 
The Group considers a number of financial indicators in judging its performance, including assets under management, returns and fees generated and cost levels.  The Group recognises that its prospects and performance cannot be measured solely by reference to financial indicators. While non-financial measures are typically more subjective in nature, the directors consider such aspects as the effectiveness of the staff who deliver the Group's research efforts, the impact of the changing economic and regulatory environment on the Group's business and the nature and composition of investors in the funds it manages.

Page 1

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Directors' statement of compliance with duty to promote the success of the Group
 
The directors' focus is on the long-term success of the Group. They consider that this depends on delivering consistent strong performance for the funds it advises for the benefit of their investors, while maintaining a reputation for operating high standards of business conduct. This requires the Group to maintain a first-class team of committed employees, working with state-of-the-art infrastructure, supported by input from a range of professional industry service providers and other suppliers. Key to this is building long term relationships with all parties involved with the Group. Success in this objective is seen as benefiting both the Group and its employees.


This report was approved by the board on 19 December 2025 and signed on its behalf.



Dr A Stern
Director

Page 2

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Results and dividends

The profit for the year, after taxation and minority interests, amounted to £301,409 (2024 - loss £3,864,515).

The directors have not recommended a dividend to the shareholders in respect of the year ended 31 March 2025 (2024: £nil).

Directors

The directors who served during the year were:

Dr A Stern 
Mr M Garfield 

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Engagement with suppliers, customers and others

Information on the Group's engagement with suppliers, customers and others is given in the Group Strategic Report.

Page 3

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditor is aware of that information.

Auditor

The auditor, Blick Rothenberg Audit LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board on 19 December 2025 and signed on its behalf.
 





Dr A Stern
Director

Page 4

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OXFORD ASSET MANAGEMENT COMPANY LIMITED
 FOR THE YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of The OxFORD Asset Management Company Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 March 2025, which comprise the Group Statement of Comprehensive Income, the Group and Company Balance Sheet, the Group Statement of Cash Flows, the Group and Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 31 March 2025 and of the Group's loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 5

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OXFORD ASSET MANAGEMENT COMPANY LIMITED (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Parent Company or to cease operations, or have no realistic alternative but to do so.

Page 6

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OXFORD ASSET MANAGEMENT COMPANY LIMITED (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud, and noncompliance with laws and regulations, our procedures included the following: enquiring of the Director and management concerning the Group’s policies with regards identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance; enquiring of the Directors and management concerning the Group’s policies detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; enquiring of the Directors and management concerning the Group’s policies in relation to the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations; discussing among the engagement team where fraud might occur in the financial statements and any potential indicators of fraud; and obtaining an understanding of the legal and regulatory framework that the Group operates in and focusing on those laws and regulations that had a direct effect on the financial statements or that had a fundamental effect on the operations of the Group. The key laws and regulations we considered in this context included the UK Companies Act 2006 and the Financial Services and Markets Act 2000.

One particular focus area was the risk of fraud through management override of controls. Our procedures to respond to risks identified included the following: performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; reviewing the bank statements of the Group for evidence of any large or unusual activity which may be indicative of fraud; enquiring of management in relation to any potential litigation and claims; and testing the appropriateness of journal entries and other adjustments.

Another focus area was non-compliance with the rules of the Financial Conduct Authority (‘the FCA’). The subsidiary (Oxford Asset Management LLP) was authorised and regulated by the FCA throughout the period. Our procedures to respond to risks identified the following: reviewing correspondence between the LLP and the FCA, performing analytical review to detect receipts of client money and remaining alert to the possibility of accidental receipt of client monies; and discussion of regulatory matters with the appointed officers of the LLP.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.

Page 7

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE OXFORD ASSET MANAGEMENT COMPANY LIMITED (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.




Richard Hinton (Senior Statutory Auditor)
  
for and on behalf of
Blick Rothenberg Audit LLP
 
Chartered Accountants
Statutory Auditor
  
16 Great Queen Street
London
WC2B 5AH

24 December 2025
Page 8

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Note
£
£

  

Turnover
 4 
5,170,171
1,213,558

Administrative expenses
  
(18,315,396)
(18,586,080)

Other operating income
  
-
529,184

Operating loss
 5 
(13,145,225)
(16,843,338)

Increase in fair value of investments
  
104,179
12,416

Interest receivable and similar income
  
39,643
6,362

Loss before taxation
  
(13,001,403)
(16,824,560)

Tax on loss
 8 
-
-

Loss for the financial year
  
(13,001,403)
(16,824,560)

  

Total comprehensive income for the year
  
(13,001,403)
(16,824,560)

(Loss) for the year attributable to:
  

Non-controlling interests
  
(13,302,812)
(12,960,045)

Owners of the parent Company
  
301,409
(3,864,515)

  
(13,001,403)
(16,824,560)

The notes on pages 15 to 24 form part of these financial statements.

Page 9


 
REGISTERED NUMBER:02808776
THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

CONSOLIDATED BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible fixed assets
  
1,346,039
1,643,428

Investments
  
1,053,137
1,597,477

  
2,399,176
3,240,905

Current assets
  

Debtors due within 1 year
  
4,087,148
5,224,504

Cash at bank and in hand
  
6,900,944
1,310,954

  
10,988,092
6,535,458

Creditors: amounts falling due within one year
 13 
(4,902,659)
(4,985,351)

Net current assets
  
 
 
6,085,433
 
 
1,550,107

Total assets less current liabilities
  
8,484,609
4,791,012

Net assets
  
8,484,609
4,791,012


Capital and reserves
  

Called up share capital 
 14 
220,800
220,800

Profit And Loss Account
  
629,006
327,597

Equity attributable to owners of the parent Company
  
849,806
548,397

Non-controlling interests
  
7,634,803
4,242,615

  
8,484,609
4,791,012


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 December 2025.




Dr A Stern
Director

The notes on pages 15 to 24 form part of these financial statements.

Page 10


 
REGISTERED NUMBER:02808776
THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

COMPANY BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible fixed assets
  
1,346,039
1,643,428

Investments
  
10,053,137
9,597,477

  
11,399,176
11,240,905

Current assets
  

Debtors due within 1 year
  
3,524,099
2,043,450

Cash at bank and in hand
  
168,740
199,121

  
3,692,839
2,242,571

Creditors: amounts falling due within one year
 13 
(13,859,912)
(12,935,082)

Net current liabilities
  
 
 
(10,167,073)
 
 
(10,692,511)

Total assets less current liabilities
  
1,232,103
548,394

  

  

Net assets
  
1,232,103
548,394


Capital and reserves
  

Called up share capital 
 14 
220,800
220,800

Profit and loss account brought forward
  
327,594
4,192,109

Profit/(loss) for the year

  

683,709
(3,864,515)

Profit and loss account carried forward
  
1,011,303
327,594

  
1,232,103
548,394


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 December 2025.


Dr A Stern
Director

The notes on pages 15 to 24 form part of these financial statements.

Page 11

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Equity attributable to owners of Parent Company
Non-controlling interests
Total equity

£
£
£
£
£


At 1 April 2023
220,800
4,192,112
4,412,912
3,552,664
7,965,576



Loss for the year
-
(3,864,515)
(3,864,515)
(12,385,055)
(16,249,570)

Payments to minority interests
-
-
-
(575,000)
(575,000)

Received from minority interests
-
-
-
13,650,006
13,650,006



At 1 April 2024
220,800
327,597
548,397
4,242,615
4,791,012



Loss for the year
-
301,409
301,409
(13,302,812)
(13,001,403)

Payments to minority interests
-
-
-
(155,000)
(155,000)

Received from minority interests
-
-
-
16,850,000
16,850,000


At 31 March 2025
220,800
629,006
849,806
7,634,803
8,484,609


The notes on pages 15 to 24 form part of these financial statements.

Page 12

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 April 2023
220,800
4,192,109
4,412,909



Loss for the year
-
(3,864,515)
(3,864,515)



At 1 April 2024
220,800
327,594
548,394



Profit for the year
-
683,709
683,709


At 31 March 2025
220,800
1,011,303
1,232,103


The notes on pages 15 to 24 form part of these financial statements.

Page 13

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
£
£

Cash flows from operating activities

Loss for the financial year
(13,001,403)
(16,824,560)

Adjustments for:

Depreciation of tangible assets
954,457
349,112

Interest payable and similar charges
-
(6,362)

Interest receivable and similar income
(39,643)
-

Decrease/(increase) in debtors
1,132,487
(1,960,572)

(Decrease)/increase in creditors
(82,692)
286,564

Corporation tax received
4,869
-

Net fair value losses recognised in P&L
(104,179)
(12,416)

Net cash generated from operating activities

(11,136,104)
(18,168,234)


Cash flows from investing activities

Purchase of tangible fixed assets
(657,068)
(140,851)

Purchase of unlisted and other investments
(5,329)
(5,380)

Sale of unlisted and other investments
653,848
862,489

Interest received
39,643
-

Net cash from investing activities

31,094
716,258

Cash flows from financing activities

Interest paid
-
6,362

Payments made to non-controlling interests
(155,000)
(575,000)

Received from non-controlling interests
16,850,000
13,650,006

Net cash used in financing activities
16,695,000
13,081,368

Net increase/(decrease) in cash and cash equivalents
5,589,990
(4,370,608)

Cash and cash equivalents at beginning of year
1,310,954
5,681,562

Cash and cash equivalents at the end of year
6,900,944
1,310,954


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
6,900,944
1,310,954

6,900,944
1,310,954


Page 14

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

The OxFORD Asset Management Company Limited is a private company incorporated in the United Kingdom and registered in England and Wales at OxAM House, 6 George Street, Oxford, OX1 2BW.

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 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 Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102.

 
2.3

Going concern

Turnover has increased as compared to the prior year due to greater fees being earned. The decrease in operating losses is directly attributable to those fees, with administrative expenses flat year on year.

The directors have prepared forecasts which indicate the scale of the support required and the shareholder has expressed his willingness to provide such additional funding as may be required to support the business for a period of at least twelve months from the date of signing of these financial statements. The directors therefore have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future and have concluded that it is appropriate to prepare the accounts on a going concern basis.

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group 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.

 
2.5

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.

Page 15

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Equipment
-
3 years straight line
Fixtures & fittings
-
5 years straight line
Software
-
5 years straight line
Leasehold property
-
Over the life of the lease

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.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Other fixed asset investments are remeasured to market value, being the net asset value of the investment in the Fund, at each Balance Sheet date. Gains and losses on remeasurement are recognised in the Profit and Loss account for the period.

 
2.7

Other financial instruments

The Group holds but does not actively trade in financial instruments. The financial instruments that it holds arise directly from operations. All trade and other debtors are initially recognised at transaction value, as none contain in substance a financing transaction. Thereafter trade and other debtors are reviewed for impairment where there is objective evidence based on observable data that the balance may be impaired. The Group does not hold collateral against its trade and other receivables so its exposure to credit risk is the net balance of trade and other debtors after allowance for impairment. The Group's cash holdings comprise on demand balances. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value as none represent a financing transaction. They are only derecognised when they are extinguished. As the Group has primarily short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.

 
2.8

Foreign currency translation

The Group's functional and presentational currency is pound sterling.

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.

Exchange gains and losses are recognised in the Profit and Loss account.




Page 16

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 

 
2.10

Operating leases

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.11

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

  
2.12

Compensation schemes

The Company currently operates a compensation scheme for its employees. Deferred bonus amounts are tracked to the performance of the fund for a defined period, after which amounts will be paid to employees under the terms of the agreement.  As the fund is not a group entity, the scheme is not treated as a share-based payment scheme under FRS 102.  Accordingly, the liability to the employees is recognised at the expected value of the payment and subsequently remeasured according to changes in the expected payout, including those arising from the changes in the fund’s value.  


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The directors, as part of their annual review of the impairment of fixed assets, have used estimations and assumptions around the future size and nature of the Group to calculate any required impairment to the carrying value of the assets.

In estimating the value of the Group’s contingent liabilities, the directors have considered the range of possible outcomes and the legal advice given of the likelihood of these events occurring.


4.


Turnover

The turnover and operating profit for the year was derived from the Group's principal continuing activity which was carried out wholly within the United Kingdom.

Page 17

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Operating loss

The operating loss is stated after charging:

2025
2024
£
£

Depreciation of tangible fixed assets
954,457
349,112

Exchange differences
21,690
37,852

Fees payable to the Group's auditor for the audit of the Company's annual Financial Statements
10,300
10,300

Fees payable to the Group's auditor for other services to the Group
18,080
25,250

Operating lease rentals - land and buildings
678,739
649,084

Defined contribution pension cost
1,528,863
1,385,011


6.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Staff salaries and PHI
8,796,164
9,311,080
8,796,164
9,311,080

Social security costs
1,223,490
1,319,778
1,223,490
1,319,778

Cost of defined contribution scheme
1,538,863
1,395,011
1,538,863
1,395,011

11,558,517
12,025,869
11,558,517
12,025,869


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Number of administrative staff
57
55



Number of management staff
2
2

59
57

Page 18

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
270,303
290,300

Group contributions to defined contribution pension schemes
10,000
10,000

280,303
300,300


During the year retirement benefits were accruing to 1 director (2024 - 1) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £270,303 (2024 - £290,300).

The value of the Group's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £10,000 (2024 - £10,000).


8.


Taxation


2025
2024
£
£



Total current tax
-
-

Deferred tax

Total deferred tax
-
-


Tax on loss
-
-
Page 19

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
8.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year differs from the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Loss on ordinary activities before tax
(13,001,403)
(16,824,560)


Loss on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
(3,250,351)
(4,206,140)

Effects of:


Expenses not deductible for tax purposes
16,803
20,291

Unprovided deferred tax on short term timing differences
(92,155)
945,838

Profits taxable on minority interest
3,325,703
3,240,011

Total tax charge for the year
-
-


Factors that may affect future tax charges

The Company has an unrecognised deferred asset relating to timing differences of £4,138,991 (2024: £ 4,462,400), including elements relating to unrelieved tax losses carried forward of £2,850,447 (2024: £3,690,789) and pensions and other unpaid remuneration of £1,454,477 (2024: £787,709). 

Deferred tax has been calculated at the substantively enacted rate of tax at the balance sheet date of 25% (2024: 25%). Due to uncertainty over the timing and nature of future taxable profits that would lead to the deferred tax asset being realised, the asset has not been recognised. 





9.


Parent company profit for the year

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements. The profit after tax of the parent Company for the year was £683,709 (2024 - loss £3,864,515).

Page 20

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

10.


Tangible fixed assets

Group and Company






S/Term leasehold property
Fixtures & fittings
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost


At 1 April 2024
3,897,011
504,783
8,818,673
113,339
13,333,806


Additions
-
43,022
8,844
605,202
657,068


Transfers between classes
-
-
(1,239,396)
1,239,396
-



At 31 March 2025

3,897,011
547,805
7,588,121
1,957,937
13,990,874



Depreciation


At 1 April 2024
2,798,596
499,770
8,302,869
89,143
11,690,378


Charge for the year on owned assets
321,669
6,201
51,643
574,944
954,457


Transfers between classes
-
-
(821,140)
821,140
-



At 31 March 2025

3,120,265
505,971
7,533,372
1,485,227
12,644,835



Net book value



At 31 March 2025
776,746
41,834
54,749
472,710
1,346,039



At 31 March 2024
1,098,415
5,013
515,804
24,196
1,643,428


11.


Fixed asset investments

Group





Other fixed asset investments

£



Cost or valuation


At 1 April 2024
1,597,477


Additions
5,329


Disposals
(653,848)


Revaluations
104,179



At 31 March 2025
1,053,137




Page 21

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Company





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 April 2024
8,000,000
1,597,477
9,597,477


Additions
1,000,000
5,329
1,005,329


Disposals
-
(653,848)
(653,848)


Revaluations
-
104,179
104,179



At 31 March 2025
9,000,000
1,053,137
10,053,137





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Voting rights

Oxford Asset Management LLP
6 George Street, Oxford OX1 2BW
67%

The aggregate capital and reserves as at 31 March 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking were as follows:

Name
Total members' interests
Loss

Oxford Asset Management LLP
7,634,806
(14,302,812)


12.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Trade debtors
2,587,274
608,837
203
2,860

Amounts owed by group undertakings
-
-
2,039,468
433,716

Other debtors
473,570
3,495,879
469,585
496,149

Prepayments and accrued income
1,026,304
1,119,788
1,014,843
1,110,726

4,087,148
5,224,504
3,524,099
2,043,451


Page 22

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

13.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Trade creditors
463,922
391,254
462,802
390,428

Amounts owed to group undertakings
-
-
9,000,000
8,000,000

Other taxation and social security
776,777
898,611
776,777
898,611

Other creditors
2,422
22,210
2,422
5,597

Accruals and deferred income
3,659,538
3,673,276
3,617,911
3,640,446

4,902,659
4,985,351
13,859,912
12,935,082



14.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



220,800 (2024 - 220,800) Ordinary shares of £1.00 each
220,800
220,800


15.


Analysis of net debt




At 1 April 2024
Cash flows
At 31 March 2025
£

£

£

Cash at bank and in hand

1,310,954

5,589,990

6,900,944


1,310,954
5,589,990
6,900,944


16.


Pension commitments

The Group makes contributions into an independently administered pension scheme on behalf of its employees. The pension cost charge represents contributions payable  by the Group to the fund and amounted to £2,039,468 (2024: £1,395,011). Contributions totalling £nil (2024 £nil) were payable to the fund at the balance sheet date.

Page 23

 

THE OXFORD ASSET MANAGEMENT COMPANY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

17.


Commitments under operating leases

At 31 March 2025 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Not later than 1 year
606,689
606,689
606,689
606,689

Later than 1 year and not later than 5 years
2,254,863
2,254,863
2,254,863
2,254,863

Later than 5 years
805,198
1,369,300
805,198
1,369,300

3,666,750
4,230,852
3,666,750
4,230,852


18.


Related party transactions

During the year, the Company recharged £19,763,361 (2024: £19,074,650) of expenses to OxFORD Asset Management LLP ('the LLP'), the Company's principal subsidiary undertaking, in respect of operational support services. The total amount due from the LLP at the year-end in respect of these transactions is £2,039,468 (2024: £433,716). The Company has also accrued a loss share of £1,000,000 (2024: £5,000,000) from the LLP. 


19.


Controlling party

The Company's directors consider Dr Andre Stern to be the ultimate controlling party.

Page 24