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Registration number: 15349409

Osse Asset Lending Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Osse Asset Lending Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 6

Osse Asset Lending Limited

(Registration number: 15349409)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 3,538,095 | 3,500,000
Current assets |  |  |
Debtors | 5 | 100 | 100
Cash at bank and in hand |  | 18,360 | 19,570
|  | 18,460 | 19,670
Creditors: Amounts falling due within one year | 6 | (3,521,920) | (3,521,800)
Net current liabilities |  | (3,503,460) | (3,502,130)
Net assets/(liabilities) |  | 34,635 | (2,130)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 34,535 | (2,230)
Shareholders' funds/(deficit) |  | 34,635 | (2,130)

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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:

......................................... Mr JJ Blackwell Director

Osse Asset Lending Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Gardiner Close
Abingdon
Oxfordshire
OX14 3YA
United Kingdom

These financial statements were authorised for issue by the Board on 24 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Osse Asset Lending Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 3).

Osse Asset Lending Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Investments

| 2025 £ | 2024 £
Investments in joint ventures | 3,538,095 | 3,500,000

Joint ventures | £
Cost
At 1 January 2025 | 3,500,000
Revaluation | (44,311)
Additions | 82,406
At 31 December 2025 | 3,538,095
Carrying amount
At 31 December 2025 | 3,538,095
At 31 December 2024 | 3,500,000

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 100 | 100
| 100 | 100

Osse Asset Lending Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to related parties | 8 | 3,520,000 | 3,520,000
Accruals and deferred income |  | 1,920 | 1,800
|  | 3,521,920 | 3,521,800

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share capital of £1 each | 100 | 100 | 100 | 100

Osse Asset Lending Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Related party transactions

Loans from related parties

2025 | Parent £ | Total £
At start of period | 3,520,000 | 3,520,000
At end of period | 3,520,000 | 3,520,000

2024 | Parent £ | Total £
At start of period | 3,520,000 | 3,520,000
At end of period | 3,520,000 | 3,520,000

9 | Parent and ultimate parent undertaking

The company's immediate parent is Toby Blackwell Limited, incorporated in England.
The most senior parent entity producing publicly available financial statements is Toby Blackwell Limited. These financial statements are available upon request from Companies House
The ultimate controlling party is Mr Julian Blackwell.