IRIS Accounts Production v26.1.10.61 09935396 Board of Directors 1.4.25 31.3.26 31.3.26 30.7.2026 false true false false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09935396 2025-03-31 09935396 2026-03-31 09935396 2025-04-01 2026-03-31 09935396 2024-03-31 09935396 2024-04-01 2025-03-31 09935396 2025-03-31 09935396 ns15:EnglandWales 2025-04-01 2026-03-31 09935396 ns14:PoundSterling 2025-04-01 2026-03-31 09935396 ns10:Director1 2025-04-01 2026-03-31 09935396 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09935396 ns10:SmallEntities 2025-04-01 2026-03-31 09935396 ns10:Audited 2025-04-01 2026-03-31 09935396 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 09935396 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09935396 ns10:FullAccounts 2025-04-01 2026-03-31 09935396 1 2025-04-01 2026-03-31 09935396 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 09935396 ns10:Director2 2025-04-01 2026-03-31 09935396 ns10:Director4 2025-04-01 2026-03-31 09935396 ns10:CompanySecretary1 2025-04-01 2026-03-31 09935396 ns10:RegisteredOffice 2025-04-01 2026-03-31 09935396 ns5:CurrentFinancialInstruments 2026-03-31 09935396 ns5:CurrentFinancialInstruments 2025-03-31 09935396 ns5:ShareCapital 2026-03-31 09935396 ns5:ShareCapital 2025-03-31 09935396 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 09935396 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09935396 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 09935396 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 09935396 ns5:IntangibleAssetsOtherThanGoodwill 2026-03-31 09935396 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-31 09935396 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 09935396 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09935396 ns10:OrdinaryShareClass1 2026-03-31

REGISTERED NUMBER: 09935396 (England and Wales)

| OSMOSIS INVESTMENT RESEARCH SOLUTIONS |

| LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED (REGISTERED NUMBER: 09935396)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 6

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | B G Dear

| G Stephen

| M Hardiman

| SECRETARY: | G Stephen

| REGISTERED OFFICE: | 36-38 Botolph Lane

| London

| EC3R 8DE

| REGISTERED NUMBER: | 09935396 (England and Wales)

| AUDITORS: | Beavis Morgan Audit Limited, Statutory Auditor

| 3rd Floor

| Marlborough House

| 298 Regents Park Road

| Finchley

| London

| N3 2SZ

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED (REGISTERED NUMBER: 09935396)

STATEMENT OF FINANCIAL POSITION

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 2,423,140 |  | 1,674,653 |  |

CURRENT ASSETS

Debtors | 5 | 3,636,992 |  | 3,694,797 |  |

Cash at bank | 13,285 |  | 3,755 |  |

3,650,277 |  | 3,698,552 |  |

CREDITORS

Amounts falling due within one year | 6 | 7,251,249 |  | 6,370,822 |  |

NET CURRENT LIABILITIES | (3,600,972 | ) | (2,672,270 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,177,832 | ) | (997,617 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | (1,177,932 | ) | (997,717 | ) |

SHAREHOLDERS' FUNDS | (1,177,832 | ) | (997,617 | ) |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

G Stephen - Director

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED (REGISTERED NUMBER: 09935396)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Osmosis Investment Research Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| During the year ended 31 March 2026 the company made a loss of £180,215 (2025: £194,315). At the balance sheet date the company had net liabilities of £1,177,832 (2025: £997,617). The company continues to receive financial support from its parent company and the wider group, which has confirmed its intention to provide such support for at least 12 months from the date of approval of these financial statements.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

| Basic financial assets and liabilities that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Research and development

| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefit and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives.

| If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED (REGISTERED NUMBER: 09935396)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses. Development costs are recognised as an intangible asset when all of the following criteria are demonstrated:

| - The technical feasibility of completing the asset so that it will be available for use or sale.

| - The intention to complete the asset and use or sell it.

| - The ability to use the asset or to sell it.

| - How the asset will generate probable future economic benefits.

| - The availability of adequate technical, financial and other resources to complete the development and to use or sell the asset.

| - The ability to measure reliably the expenditure attributable to the asset during its development.

| The intangible asset relates to the cost of developing the group investment strategies, which are being amortised over their estimated economic life.

| Amortisation is provided at the following rates:

| Development expenditure: - 10% straight line

| If there is an indication that there has been a significant change in amortisation rate or residual value of an asset, the amortisation of that asset is revised prospectively to reflect the new expectation.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED (REGISTERED NUMBER: 09935396)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2025 | 2,284,106 |  |

| Additions | 982,039 |  |

| Disposals | (10,619 | ) |

| At 31 March 2026 | 3,255,526 |  |

| AMORTISATION

| At 1 April 2025 | 609,453 |  |

| Charge for year | 229,127 |  |

| Eliminated on disposal | (6,194 | ) |

| At 31 March 2026 | 832,386 |  |

| NET BOOK VALUE

| At 31 March 2026 | 2,423,140 |  |

| At 31 March 2025 | 1,674,653 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 3,628,052 |  | 3,628,052 |  |

| Other debtors | 8,940 |  | 66,745 |  |

3,636,992 |  | 3,694,797 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 899 |  | 44,976 |  |

| Amounts owed to group undertakings | 7,250,350 |  | 6,315,166 |  |

| Other creditors | - |  | 10,680 |  |

7,251,249 |  | 6,370,822 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED (REGISTERED NUMBER: 09935396)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Hassan Behcet (Senior Statutory Auditor)

| for and on behalf of Beavis Morgan Audit Limited, Statutory Auditor

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10. | ULTIMATE CONTROLLING PARTY

| The Company's immediate and ultimate parent undertaking is Osmosis (Holdings) Limited, an entity registered in England and Wales. The smallest and largest group for which consolidated financial statements are prepared and of which the company is a member is that headed by Osmosis (Holdings) Limited.

| The consolidated financial statements for the group are available from the Registrar, Companies House, Crown Way, Cardiff, CF4 3UZ.

| Osmosis (Holdings) Limited is controlled by its shareholders and as such there is no single ultimate controlling party.