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Registered number: 03544592 OTHER CRITERIA LIMITED UNAUDITED DIRECTOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
OTHER CRITERIA LIMITED COMPANY INFORMATION
Director | D S Hirst
Registered number | 03544592
Registered office | Eighth Floor
| 6 New Street Square
| New Fetter Lane
| London
| EC4A 3AQ
OTHER CRITERIA LIMITED CONTENTS
| Page
Director's report | 1
Income statement | 2
Statement of financial position | 3
Notes to the financial statements | 4 - 5
OTHER CRITERIA LIMITED DIRECTOR'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The director presents his report and the unaudited financial statements for the year ended 31 December 2025.
Principal activity
The Company did not trade throughout the year and was dormant.
Director
The director who served during the year was:
D S Hirst
Small companies note
In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board and signed on its behalf.
D S Hirst Director
Date: 18 August 2026
Page 1
OTHER CRITERIA LIMITED INCOME STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2025
The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.
The notes on pages 4 to 5 form part of these financial statements.
Page 2
OTHER CRITERIA LIMITED REGISTERED NUMBER: 03544592 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 2,966,644 |  | 2,966,644 |
Creditors: amounts falling due within one year | 4 | (2,736,516) |  | (2,736,516) |
Net current assets |  |  | 230,128 |  | 230,128
Total assets less current liabilities |  |  | 230,128 |  | 230,128
Net assets |  |  | 230,128 |  | 230,128
Capital and reserves |  |  |  |  |
Called up share capital | 5 |  | 150 |  | 150
Profit and loss account |  |  | 229,978 |  | 229,978
|  |  | 230,128 |  | 230,128
For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D S Hirst
Director
Date: 18 August 2026
The notes on pages 4 to 5 form part of these financial statements. Page 3
OTHER CRITERIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Other Criteria Limited is a private company, limited by shares, incorporated in England and Wales under the Companies Act. The address of the registered office is given on the Company Information page and the nature of the Company's operations and principal activities are given in the Director's report. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. There have not been any estimation uncertainties in the application of the accounting policies.
| 2.2 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 2,966,644 | 2,966,644
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 2,736,516 | 2,736,516
| The parent undertaking, Science Limited, has confirmed to the Company that the intercompany balance will only be called upon should the Company have sufficient funds available to make such repayment.
Page 4
OTHER CRITERIA LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 150 (2024 - 150) Ordinary Shares shares of £1.00 each | 150 | 150
6. | Controlling party
The Company's immediate and ultimate parent company is Science Limited, a company incorporated in Jersey. The ultimate controlling party is D S Hirst.
Page 5