REGISTERED NUMBER: 16280556 (England and Wales)

ONEX INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

27 FEBRUARY 2025 TO 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

A Georgiou

A H Georgiou

REGISTERED OFFICE:

448 Hornsey Road

Finsbury Park

London

N19 4EE

REGISTERED NUMBER:

16280556 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

3rd Floor

Marlborough House

298 Regents Park Road

Finchley

London

N3 2SZ

FIXED ASSETS

Investments

4

100

Investment property

5

658,215

658,315

CURRENT ASSETS

Cash at bank

10,030

CREDITORS

Amounts falling due within one year

6

232,126

NET CURRENT LIABILITIES

(222,096

)

TOTAL ASSETS LESS CURRENT LIABILITIES

436,219

CREDITORS

Amounts falling due after more than one year

7

453,999

NET LIABILITIES

(17,780

)

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

(17,880

)

SHAREHOLDERS' FUNDS

(17,780

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 28 July 2026 and were signed on its behalf by:

A Georgiou - Director

1.	STATUTORY INFORMATION

Onex Investments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The company was incorporated on 27 February 2025. These financial statements represent the company’s first period of trading and cover the period from 27 February 2025 to 31 March 2026. As this is an extended first accounting period, no comparative figures are presented.

Preparation of consolidated financial statements

The financial statements contain information about Onex Investments Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and 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.

Going concern

The directors have considered the financial position and future prospects of the company and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis of accounting in preparing these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

100

At 31 March 2026

100

NET BOOK VALUE

At 31 March 2026

100

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

658,215

At 31 March 2026

658,215

NET BOOK VALUE

At 31 March 2026

658,215

The investment properties were revalued to their fair value at the balance sheet date by the directors.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

200

Amounts owed to group undertakings

100

Other creditors

231,826

232,126

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

453,999

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Bank loans

453,999

Bank loans are secured against company's investment properties.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

1

100