Company No: 04923164 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

Colin Lapthorn

Secretary

Tanya Page

Registered office	25 Underhill
	Moulsford
	Wallingford
	OX10 9JH
	United Kingdom

Company number

04923164 (England and Wales)

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

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 Group Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 8 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 Group 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 profit of Osirian Group Limited. You consider that Osirian Group 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 Group 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 Group Limited, as a body, in accordance with the terms of our engagement letter dated 18 April 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Osirian Group Limited and state those matters that we have agreed to state to the director of Osirian Group 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 Group 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

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1,100		1,100
		1,100		1,100
Current assets
Debtors	4	8,742		42,571
Cash at bank and in hand		213		40
		8,955		42,611
Creditors: amounts falling due within one year	5	( 1,967)		( 1,845)
Net current assets		6,988		40,766
Total assets less current liabilities		8,088		41,866
Net assets		8,088		41,866
Capital and reserves
Called-up share capital	6	991		991
Capital redemption reserve		109		109
Profit and loss account		6,988		40,766
Total shareholders' funds		8,088		41,866

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 members have 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 Group Limited (registered number: 04923164) were approved and authorised for issue by the Director on 24 March 2026. They were signed on its behalf by:

Colin Lapthorn 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

Osirian Group 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, Wallingford, OX10 9JH, United Kingdom.

The principal activity of the company in the year under review was that of a holding company.

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

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.

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.

Investments
Investments in subsidiaries are measure at cost less accumulated impairment.

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. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	1,100
At 31 December 2025	1,100
Carrying value at 31 December 2025	1,100
Carrying value at 31 December 2024	1,100

4. Debtors

	2025		2024
	£		£
Amounts owed by Group undertakings	7,781		32,481
Corporation tax	0		200
Other debtors	961		9,890
	8,742		42,571

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	7		8
Other creditors	1,960		1,837
	1,967		1,845

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
750 A ordinary shares of £ 1.00 each	750		750
241 B ordinary shares of £ 1.00 each	241		241
	991		991

7. Related party transactions

During the year Osirian Consulting Limited paid an interim dividend of £85,000 (2024: £100,000) to Osirian Group Limited.

During the year, the Company received a loan of £109,700 (2024: £90,487) from its subsidiary, Osirian Consulting Limited . No interest was charged by the Company on this balance during the year (2024: £Nil), and the loan was provided on normal commercial terms.

The balance owed to Osirian Consulting Limited at the year end was £7,781 (2024: £32,481) and is included within 'Debtors amounts owed by group undertakings'. Interest of £892 (2024: £1,951) has been accrued in relation to the loan.

8. Ultimate controlling party

The company is under the control of C J Lapthorn.