

			Company registration number:11801139






		OSIRIA LTD

			FINANCIAL STATEMENTS

			FOR THE PERIOD ENDED 12 October 2025



OSIRIA LTD

BALANCE SHEET

AS AT 12 October 2025


		2026		2025
	Notes	£	£	£	£

FIXED ASSETS
Intangible assets	3		0		45,836
Tangible assets	4		0		43,753

			0		89,589

CURRENT ASSETS
Stocks		250		850
Debtors	5	6,206		931
Cash at bank and in hand		471,964		283,241

		478,420		285,022

CREDITORS
Amounts falling due within one year	6	(139,865)		(117,100)

NET CURRENT ASSETS			338,555		167,922

TOTAL ASSETS LESS
CURRENT LIABILITIES			338,555		257,511

Creditors falling due after one year	7		(0)		(15,165)

PROVISIONS FOR LIABILITIES			((9,002))		((8,214))

NET ASSETS			347,557		250,560



CAPITAL AND RESERVES
Called-up equity share capital	8		100		100
Profit and loss account			347,457		250,460

SHAREHOLDERS FUNDS			347,557		250,560


For the period ending 12 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.


The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 20 July 2026 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Mr Kwok Wai Cheng

20 July 2026
The annexed notes form part of these financial statements.



OSIRIA LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 12 OCTOBER 2025

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 28 February 2024	100	0	40,700	0	0	40,800

Changes in equity
Dividend	0	0	(15,000)	0	0	(15,000)
Total Comprehensive Income	0	0	224,760	0	0	224,760
Balance at 27 February 2025	100	0	250,460	0	0	250,560

Changes in equity
Dividend	0	0	(27,100)	0	0	(27,100)
Total comprehensive income	0	0	124,097	0	0	124,097
Balance at 12 October 2025	100	0	347,457	0	0	347,557

OSIRIA LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 12 OCTOBER 2025

Accounting policies

Statutory information

Osiria Ltd is a private company limited by shares incorporated in England within the United Kingdom. The address of the registered office is: 21 Latchford Lane, Shrewsbury, Shropshire, United Kingdom, SY1 4YG The company's registration number is : 11801139

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings 15% reducing balance basis Goodwill 10% straight line basis

Stocks and Work In Progress

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Deferred Taxation

Deferred tax is provided on the liability method take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, Nest pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 9.



3.	Intangible fixed assets
		Total

	Cost
	At start of period	50,000	50,000
	Disposals	(50,000)	(50,000)
	At end of period	0	0

	Amortisation
	At start of period	4,164	4,164
	Provided during the period	(4,164)	(4,164)
	At end of period	0	0

	Net Book Values
	At start of period	45,836	45,836
	At end of period	0	0



4.	Tangible fixed assets

		F and F	Total

	Cost
	At start of period	50,000	50,000
	Additions	696	696
	Disposals	(50,696)	(50,696)
	At end of period	0	0

	Depreciation
	At start of period	6,247	6,247
	Provided during the period	(6,247)	(6,247)
	At end of period	0	0

	Net Book Value
	At start of period	43,753	43,753
	At end of period	0	0



5.	Debtors
		2026	2025
		£	£
	Due within one year
	Prepayments and accrued income	6,206	931

		6,206	931



6.	Creditors due within one year
		2026	2025
		£	£

	Trade creditors	9,720	0
	Corporation Tax	85,592	48,060
	Other taxes and social security costs	13,456	36,097
	Accruals and deferred income	4,236	5,721
	Loan from directors	26,861	27,222

		139,865	117,100

7.	Creditors due after one year
		2026	2025
		£	£

	Bank Loans	0	15,165

		0	15,165


8.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2026	2025
		£	£

	Ordinary shares of £1 each	100	100
	Total issued share capital	100	100





9.	Related Party Transactions
	During the period the company made dividend payments totalling £27,100 to the director.