Company registration number 15877665 (England and Wales)
OAK LEAF RESEARCH LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
One Bell Lane
Lewes
East Sussex
BN7 1JU
OAK LEAF RESEARCH LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
OAK LEAF RESEARCH LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr Lars Fugger
Ms G Limborg
Ms N K Shipton
Secretary
Ms G Limborg
Company number
15877665
Registered office
1 Kingsway 3rd Floor
London
WC2B 6AN
Auditor
TC Group
One Bell Lane
Lewes
East Sussex
BN7 1JU
OAK LEAF RESEARCH LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
2
379,338
100
Cash at bank and in hand
41,402
-
0
420,740
100
Creditors: amounts falling due within one year
3
(379,200)
(58,273)
Net current assets/(liabilities)
41,540
(58,173)
Capital and reserves
Called up share capital
4
101
100
Share premium account
1,942,445
-
0
Profit and loss reserves
(1,901,006)
(58,273)
Total equity
41,540
(58,173)

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 June 2026 and are signed on its behalf by:
Ms N K Shipton
Director
Company registration number 15877665 (England and Wales)
OAK LEAF RESEARCH LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 5 August 2024
-
0
-
0
-
0
-
Period ended 31 December 2024:
Loss and total comprehensive income
-
-
(58,273)
(58,273)
Issue of share capital
4
100
-
0
-
100
Balance at 31 December 2024
100
-
0
(58,273)
(58,173)
Year ended 31 December 2025:
Loss and total comprehensive income
-
-
(1,842,733)
(1,842,733)
Issue of share capital
4
1
1,942,445
-
1,942,446
Balance at 31 December 2025
101
1,942,445
(1,901,006)
41,540
OAK LEAF RESEARCH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

Oak Leaf Research Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Kingsway 3rd Floor, London, WC2B 6AN.

1.1
Reporting period

The reporting period is the year ended 31 December 2025. The comparative period ran from incorporation on 5 August 2014 to 31 December 2024 so the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

OAK LEAF RESEARCH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
379,338
100
3
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
379,200
58,273
OAK LEAF RESEARCH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
101
100
101
100

On 6th January 2025, one ordinary share with a nominal value of £1 was allocated for a subscription price of £1,942,346.

5
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Nicholas Rawson FCA
Statutory Auditor:
TC Group
Date of audit report:
8 June 2026
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