Company No: 16560761 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Dr J S S Lowndes (Appointed 03 July 2025)

REGISTERED OFFICE	17-18 Berkeley Square
	Bristol
	BS8 1HB
	United Kingdom

COMPANY NUMBER

16560761 (England and Wales)

ACCOUNTANT	Mercer & Hole LLP
	72 London road
	St Albans
	Al1 1NS
	England

	Note	31.12.2025
		£
Current assets
Cash at bank and in hand	3	5
		5
Creditors: amounts falling due within one year	4	( 11,956)
Net current liabilities		(11,951)
Total assets less current liabilities		(11,951)
Net liabilities		( 11,951)
Capital and reserves
Called-up share capital		1
Profit and loss account		( 11,952 )
Total shareholder's deficit		( 11,951)

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Openscapes Collaborative LTD (registered number: 16560761) were approved and authorised for issue by the Director on 19 August 2026. They were signed on its behalf by:

Dr J S S Lowndes Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Openscapes Collaborative LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 17-18 Berkeley Square, Bristol, BS8 1HB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The current financial reporting period commenced on 3 July 2025, being the date of incorporation, to 31 December 2025.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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 creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 03.07.2025 to 31.12.2025
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Cash and cash equivalents

	31.12.2025
	£
Cash at bank and in hand	5

4. Creditors: amounts falling due within one year

	31.12.2025
	£
Trade creditors	23
Other creditors	11,933
	11,956

5. Related party transactions

Transactions with the entity's director

	31.12.2025
	£
Amounts owed to director	5,093