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REGISTERED NUMBER: 14118115 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

OI SERVICES LTD

| OI SERVICES LTD (REGISTERED NUMBER: 14118115) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| OI SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Directors: | Dr W K Derban

| Mr A McCusker

| Secretary: | Vistra Cosec Limited

| Registered office: | Ground Floor

| Templeback

| 10 Templeback

| Bristol

| BS1 6FL

| Registered number: | 14118115 (England and Wales)

| Auditors: | Fuller & Roper Limited

| Chartered Accountants and Statutory Auditors

| 12 Old Mills Industrial Estate

| Paulton

| BS39 7SU

| OI SERVICES LTD (REGISTERED NUMBER: 14118115) |

BALANCE SHEET

30 SEPTEMBER 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 94,065 |  | 51,444 |  |

Cash at bank | 26,686 |  | 50,633 |  |

120,751 |  | 102,077 |  |

CREDITORS

Amounts falling due within one year | 5 | (120,751 | ) | (102,077 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | - |  | - |  |

RESERVES | - | -

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 14 August 2026 and were signed on its behalf by:

Mr A McCusker - Director

| OI SERVICES LTD (REGISTERED NUMBER: 14118115) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| OI Services Limited is a private company limited by guarantee, registered in England and Wales. The Company's registered number and registered office address can be found on the Company Information page.

| The Company’s functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 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.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

| Basic financial liabilities

| Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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 initially recognised at transaction price.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 20 ) .

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

2025 | 2024 |

| £ | £

| Amounts owed by group undertakings | 83,062 |  | 39,573 |  |

| Other debtors | 11,003 |  | 11,871 |  |

94,065 |  | 51,444 |  |

| OI SERVICES LTD (REGISTERED NUMBER: 14118115) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

| £ | £

| Trade creditors | 11,429 |  | - |  |

| Amounts owed to group undertakings | 26,686 |  | 10,094 |  |

| Taxation and social security | 27,925 |  | 40,188 |  |

| Other creditors | 54,711 |  | 51,795 |  |

120,751 |  | 102,077 |  |

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

| The Report of the auditors was unqualified.

| Simon Roper (Senior Statutory Auditor)

| for and on behalf of Fuller & Roper Limited

7. | ULTIMATE CONTROLLING PARTY

| Opportunity International Inc. (incorporated in the United States of America) is regarded by the directors as being the Company's immediate and ultimate parent company.

| The largest and smallest group in which the results are consolidated is that headed by Opportunity International Inc.

| The registered office for Opportunity International Inc is 101 N.Wacker Drive, Suite 1150, Chicago, IL 50606, USA.