Silverfin false false 31/12/2025 01/01/2025 31/12/2025 C J Lapthorn 10/05/2000 24 March 2026 no description of principal activity 03954468 2025-12-31 03954468 bus:Director1 2025-12-31 03954468 2024-12-31 03954468 core:CurrentFinancialInstruments 2025-12-31 03954468 core:CurrentFinancialInstruments 2024-12-31 03954468 core:Non-currentFinancialInstruments 2025-12-31 03954468 core:Non-currentFinancialInstruments 2024-12-31 03954468 core:ShareCapital 2025-12-31 03954468 core:ShareCapital 2024-12-31 03954468 core:SharePremium 2025-12-31 03954468 core:SharePremium 2024-12-31 03954468 core:RetainedEarningsAccumulatedLosses 2025-12-31 03954468 core:RetainedEarningsAccumulatedLosses 2024-12-31 03954468 core:OtherResidualIntangibleAssets 2024-12-31 03954468 core:OtherResidualIntangibleAssets 2025-12-31 03954468 core:OfficeEquipment 2024-12-31 03954468 core:OfficeEquipment 2025-12-31 03954468 core:ImmediateParent core:CurrentFinancialInstruments 2025-12-31 03954468 core:ImmediateParent core:CurrentFinancialInstruments 2024-12-31 03954468 bus:OrdinaryShareClass1 2025-12-31 03954468 bus:OrdinaryShareClass2 2025-12-31 03954468 2025-01-01 2025-12-31 03954468 bus:FilletedAccounts 2025-01-01 2025-12-31 03954468 bus:SmallEntities 2025-01-01 2025-12-31 03954468 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03954468 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03954468 bus:Director1 2025-01-01 2025-12-31 03954468 core:OtherResidualIntangibleAssets core:TopRangeValue 2025-01-01 2025-12-31 03954468 core:OfficeEquipment core:TopRangeValue 2025-01-01 2025-12-31 03954468 2024-01-01 2024-12-31 03954468 core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 03954468 core:OfficeEquipment 2025-01-01 2025-12-31 03954468 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 03954468 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 03954468 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 03954468 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 03954468 (England and Wales)

# OSIRIAN CONSULTING LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

OSIRIAN CONSULTING LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

OSIRIAN CONSULTING LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2025
OSIRIAN CONSULTING LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2025

Director | C J Lapthorn

Secretary | T V Page

Registered office | 25 Underhill
| Moulsford
| Wallinford
| South Oxon
| OX10 9JH
| United Kingdom

Company number | 03954468 (England and Wales)

Accountant | Kreston Reeves LLP
| 2nd Floor
| 168 Shoreditch High Street
| London
| E1 6RA

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF OSIRIAN CONSULTING LIMITED

For the financial year ended 31 December 2025

## ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF
THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF OSIRIAN CONSULTING LIMITED (continued)

For the financial year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Osirian Consulting Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.
It is your duty to ensure that Osirian Consulting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Osirian Consulting Limited. You consider that Osirian Consulting Limited is exempt from the statutory audit requirement for the financial year.
We have not been instructed to carry out an audit or a review of the financial statements of Osirian Consulting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report is made solely to the Director of Osirian Consulting Limited, as a body, in accordance with the terms of our engagement letter dated 20 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of Osirian Consulting Limited and state those matters that we have agreed to state to the director of Osirian Consulting Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Osirian Consulting Limited and its Director as a body for our work or for this report.

Kreston Reeves LLP

2nd Floor
168 Shoreditch High Street
London
E1 6RA

24 March 2026

OSIRIAN CONSULTING LIMITED

## BALANCE SHEET

As at 31 December 2025
OSIRIAN CONSULTING LIMITED

## BALANCE SHEET (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 1,184 |  | 0
Tangible assets | 4 | 126 |  | 1,209
|  | 1,310 |  | 1,209
Current assets |  |  |  |
Debtors | 5 | 683,678 |  | 522,149
Cash at bank and in hand |  | 9,267 |  | 12,893
|  | 692,945 |  | 535,042
Creditors: amounts falling due within one year | 6 | ( 649,190) |  | ( 343,264)
Net current assets |  | 43,755 |  | 191,778
Total assets less current liabilities |  | 45,065 |  | 192,987
Creditors: amounts falling due after more than one year | 7 | ( 13,141) |  | ( 16,988)
Net assets |  | 31,924 |  | 175,999
Capital and reserves |  |  |  |
Called-up share capital | 8 | 1,100 |  | 1,100
Share premium account |  | 0 |  | 162,005
Profit and loss account |  | 30,824 |  | 12,894
Total shareholder's funds |  | 31,924 |  | 175,999

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 Statement of Comprehensive Income has not been delivered.

The financial statements of Osirian Consulting Limited (registered number: 03954468) were approved and authorised for issue by the Director on 24 March 2026. They were signed on its behalf by:

C J Lapthorn Director |

OSIRIAN CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
OSIRIAN CONSULTING LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 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

Osirian Consulting 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 25 Underhill, Moulsford, Wallinford, South Oxon, OX10 9JH, 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 £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the statement of other comprehensive income in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the statement of other comprehensive Income.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so 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.

##### 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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.
All other borrowing costs are recognised in the statement of comprehensive income in the period in which they are incurred.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Comprehensive Income over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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.

##### 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.

##### Employee Benefit Trust

Payments by the company to Osirian Consulting Limited Employee Benefit Trust are accounted for in accordance with FRS 102.

##### Pensions - defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in the Statement of comprehensive income 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 Company in independently administered funds.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 4 |  | 5

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 0 |  | 0
Additions | 1,704 |  | 1,704
At 31 December 2025 | 1,704 |  | 1,704
Accumulated amortisation |  |  |
At 01 January 2025 | 0 |  | 0
Charge for the financial year | 520 |  | 520
At 31 December 2025 | 520 |  | 520
Net book value |  |  |
At 31 December 2025 | 1,184 |  | 1,184
At 31 December 2024 | 0 |  | 0

#### 4. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 10,566 |  | 10,566
At 31 December 2025 | 10,566 |  | 10,566
Accumulated depreciation |  |  |
At 01 January 2025 | 9,357 |  | 9,357
Charge for the financial year | 1,083 |  | 1,083
At 31 December 2025 | 10,440 |  | 10,440
Net book value |  |  |
At 31 December 2025 | 126 |  | 126
At 31 December 2024 | 1,209 |  | 1,209

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 581,737 |  | 358,849
Corporation tax | 4,551 |  | 0
Other debtors | 97,390 |  | 163,300
| 683,678 |  | 522,149

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans and overdrafts | 4,725 |  | 4,287
Trade creditors | 131,844 |  | 72,570
Amounts owed to Parent undertakings | 7,781 |  | 32,481
Taxation and social security | 12,496 |  | 19,992
Other creditors | 492,344 |  | 213,934
| 649,190 |  | 343,264

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

| 2025 |  | 2024
| £ |  | £
Bank loans | 13,141 |  | 16,988

#### 8. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
750 Ordinary A shares of £ 1.00 each | 750 |  | 750
350 Ordinary B shares of £ 1.00 each | 350 |  | 350
| 1,100 |  | 1,100

On 6 June 2025, the Company passed a special resolution to reduce its share premium account in accordance with Sections 610–614 of the Companies Act 2006. The reduction was supported by a solvency statement signed by the director on the same date, as required under the Companies Act.
The capital reduction amounted to £162,005, which was transferred from the Share Premium Account to the Company’s distributable reserves, as authorised by the sole member. This transaction represented a reallocation within equity and therefore had no effect on the Company’s net assets.

#### 9. Related party transactions

At the year end the balance due from C J Lapthorn was £Nil (2024: £30,000) and is included in 'Other debtors'.
During the year the company was charged £Nil (2024: £9,583), in respect of rent, by the Colin Lapthorn Pension Trust, of whom C J Lapthorn, a director, is a Trustee.
During the year the company loaned Osirian Group Limited, its parent company £109,700 (2024: £90,487) and was charged £Nil (2024: £Nil) by Osirian Group Limited on commercial terms. An interim dividend of £85,000 (2024: £100,000) was paid during the year.
The balance due to Osirian Group Limited at the year end was £7,781 (2024: £32,481) and is included within 'Creditors: amounts owed to group undertaking'. Interest of £892 (2024: £1,951) has been charged in relation to the loan.

#### 10. Ultimate controlling party

The company is under the control of Osirian Group Limited, its parent company.