REGISTERED NUMBER: 09935396 (England and Wales)

OSMOSIS INVESTMENT RESEARCH SOLUTIONS

LIMITED

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

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

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

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.

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 ) .

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

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.