OSL_Equity_Group_Ltd_30_Nov_2025_companies_house_set_of

O.S.L. Equity Group Ltd

Abridged Statement of Financial Position

30 November 2025

		2025		2024
	Note	£		£
Fixed assets
Intangible assets	5	63		41
Tangible assets	5	65,608		34,732
		65,671		34,773
Current assets
Debtors		-		402,307
Cash at bank and in hand		4,310,989		2,145,890
		4,310,989		2,548,197
Creditors: amounts falling due within one year		(952,566	)	(265,067	)
Net current assets		3,358,423		2,283,130
Total assets less current liabilities		3,424,094		2,317,903
Provisions for liabilities		(9,456	)	-
Net assets		3,414,638		2,317,903
Capital and reserves
Called up share capital		1		1
Profit and loss account		3,414,637		2,317,902
Shareholders funds		3,414,638		2,317,903

For the year ending

30 November 2025

, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476;
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position and the abridged income statement for the year ended

30 November 2025

in accordance with Section 444(2A) of the Companies Act 2006.

These

abridged 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.

These

abridged financial statements

were approved by the board of directors and authorised for issue on

10 August 2026

, and are signed on behalf of the board by:

Mr Charel Ogada

Director

Company registration number:

15291522

O.S.L. Equity Group Ltd

Notes to the Abridged Financial Statements

Year ended

30 November 2025

1 General information

O.S.L. Equity Group Ltd is a private company, limited by shares and is registered in England and Wales. The address of the registered office is

100 Bishopsgate

18th & 19th Floors

London

EC2N 4AG

, United Kingdom. The registration number is 15291522.

2 Statement of compliance

These financial statements have been prepared in compliance with the provisions of Section 1A (Small Entities) of FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

3 Accounting policies

Basis of preparation

The

abridged financial statements

have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, services rendered, and investment activities, net of discounts and Value Added Tax.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Turnover from investment activities is recognised when the income is earned, and it is probable that the economic benefits will flow to the entity. This includes interest, dividends, and gains on the disposal of investments, which are measured reliably and accounted for at fair value.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.

The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Current and deferred tax assets and liabilities are not discounted.,

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment	20% straight line
Plant and machinery	20% straight line
Fixtures and fittings	20% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

5 Fixed assets

	Intangible assets	Tangible assets	Total
	£	£	£
Cost
At 1 December 2024	41	41,678	41,719
Additions	22	47,278	47,300
At 30 November 2025	63	88,956	89,019
Amortisation and depreciation
At 1 December 2024	-	6,946	6,946
Charge	-	16,402	16,402
At 30 November 2025	-	23,348	23,348
Carrying amount
At 30 November 2025	63	65,608	65,671
At 30 November 2024	41	34,732	34,773

6 Controlling party

The company's ultimate controlling party is Mr Charel Ogada by virtue of his interest in the share capital of the company.