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Registered number: 07719853










OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

COMPANY INFORMATION


Directors
K H Wright 
J J Tholstrup 
D J L Crichton-Miller 
R J A Cooper 




Company secretary
K H Wright



Registered number
07719853



Registered office
Oxford Centre for Innovation
Blue Boar Court

9 Alfred Street

Oxford

Oxfordshire

OX1 4EH




Independent auditor
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor

201 Cumnor Hill

Cumnor

Oxford

Oxfordshire

OX2 9PJ




Bankers
HSBC UK Bank Plc
65 Cornmarket Street

Oxford

OX1 3HY





 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

CONTENTS



Page
Strategic Report
1 - 3
Directors' Report
4 - 5
Independent Auditor's Report
6 - 9
Statement of Comprehensive Income
10
Balance Sheet
11
Statement of Changes in Equity
12
Notes to the Financial Statements
13 - 23

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2026

Introduction
 
The annual report and financial statements presented here are for Oxford Investment Opportunity Network Limited (‘the Company’).

The principal activity of the Company during the year was the facilitation of investment into early-stage businesses. 

Business review
 
The Board were really encouraged by how well Oxford Innovation Finance (the trading name of Oxford Investment Opportunity Network Limited) performed during 2025/26, with statutory turnover for management of investment networks and funds of £763,538 compared with £365,119 in the prior year. This year-on-year improvement included increased levels of angel investment activity and also a performance fee of £0.3m which was recognised following a successful exit from the 2015-18 OION Funds that were jointly run with Innvotec. 

Activity associated with our continually growing angel investment network ‘OION’ was strong this year in spite of the challenging macro-economic environment. In 2025/26, angel investment of £2.4m was raised (2024/25: £1.5m), which was the 2nd highest level of investment raised by our network in OION’s 32 year history. Alongside our Angels, we continue to be impressed and enthused by the quality and ambition of companies we select to present at our showcase events; during the year we hosted a total of 7 such showcases, one of which was ‘in person’ thanks to the continued active support of our sponsors. The company were pleased to also welcome HSBC Innovation Banking and Oxford Science Enterprises  as sponsors this year. 

Following closure of the 2025/26 EIS fund during the year, which raised £1.4m, fundraising commenced for the sixth annual Oxford Innovation EIS Growth Fund in February 2026 and deployment of its first close is beginning in Q2 26/27. Launch of the new regional fund in Cornwall (‘Beacon’) was a highlight of the year, and the team are enjoying meeting the early-stage financing needs of early-stage, ambitious companies in Cornwall and the Isles of Scilly as they start to deploy the originating funds set aside for this purpose by Cornwall Council. Total income from fund activities during the year totalled £234k, which included investment management fees from the Cornwall Beacon Fund.

The Board continue to view Oxford Innovation Finance as an important part of the Group’s offer to early-stage businesses and continue to be proud of the impact that deployment of much needed early stage capital had on companies across the UK during the year – be it through our the network, our EIS fund or our regional fund in Cornwall. The successful system-upgrade (which introduced an online portal for companies and investors) demonstrated the team’s dedication and constant desire to improve processes for our clients and customers. The business enters 2026/27 with a continued focus on investor engagement, fund deployment, regional fund opportunities and process improvements intended to support scale and efficiency over the longer term. 

Page 1

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026

Principal risks and uncertainties
 
The Company is exposed to a variety of financial risks resulting from its operating activities. The board is responsible for determining the group’s financial risk management policy and focuses on securing the Company’s cash flows.

The Company does not actively engage in the trading of financial assets and has no financial derivatives. The most significant risks to which the Company is exposed to are described below:

Credit Risk
The Company’s credit risk is primarily attributable to its trade debtors. The amounts presented in the balance sheet are net of any allowance for doubtful debts, as estimated by the directors. The Company has no significant concentration of credit risk, with exposure spread over a large number of customers.

Cash Flow Risk
The Company seeks to manage risks to ensure sufficient liquidity is available to meet foreseeable needs and to invest cash assets safely and profitably. Short term flexibility is achieved by Management actively monitoring future cash flow requirements on a regular basis.

People risk
The Company is at all times exposed to the risk that the most critical contributors among its people may decide to pursue other careers or paths.  We would pay tribute to the establishment of a scheme for our leaders to become shareholders of the Company; this being a means of both aligning interests as well as ensuring a deepening of commitment by, and therefore retention of, our senior people. We pay careful attention through processes of salary adjustment, bonus awards, feedback and development in seeking to retain our key people. To date we feel satisfied with the outcomes achieved; however, this risk is one that requires constant attention. 

Financial key performance indicators
 
Turnover for the year was £763,538 (2025: £425,119).
Gross profit for the year was £577,128 (2025: £231,228).
Operating profit for the year was £111,614 (2025: loss £18,003,).
Cash at bank at 31 March 2026 was £214,785 (2025: £59,059). 
Net Current Assets were £506,754 as at 31 March 2026 (2025: £422,821).

Directors' statement of compliance with duty to promote the success of the Company
 
The board of directors of Oxford Investment Opportunity Network Limited (trading as “Oxford Innovation Finance”) consider, both individually and together, that they have acted in the way they consider, in good faith, would be most likely to promote the success of the company for the benefits of all its stakeholders.

The Company has a long and distinguished history. Our low staff turnover reflects the continued commitment to achieving high staff satisfaction and we consider that our ongoing success in attracting impressive companies to pitch so effectively is a direct result of our team’s ability to deliver an expert, dedicated service of the highest quality.

The Company is a socially responsible company. We make a great effort to consider the impact of our business practices on society and strive to ensure that what we do, and how we do it, is beneficial to our presenting companies, investor community, employees, business partners and the environment.

Other key performance indicators
 
The Company does not currently monitor any non-financial performance indicators.

Page 2

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026


This report was approved by the board and signed on its behalf.




K H Wright
Director
Date: 16 July 2026
Page 3

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

Directors

The directors who served during the year were:

K H Wright 
J J Tholstrup 
D J L Crichton-Miller 
R J A Cooper 

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £83,710 (2025 : loss £17,593).

The directors do not recommend a dividend for the year ended 31 March 2026 (2025: £Nil).

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Page 4

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026

Auditor

The auditor, James Cowper Kreston Auditwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





K H Wright
Director
Date: 16 July 2026

Page 5

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

Opinion


We have audited the financial statements of Oxford Investment Opportunity Network Limited (the 'Company') for the year ended 31 March 2026, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2026 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 6

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

The specific procedures for this engagement that we designed and performed to detect material misstatements in respect of irregularities, including fraud, were as follows:

•  Enquiry of management and those charged with governance around actual and potential          litigation and claims;
• Enquiry of management and those charged with governance to identify any material instances of non-   compliance with laws and regulations;
• Reviewing financial statement disclosures and testing to supporting documentation to assess compliance  with applicable laws and regulations;
• Performing audit work to address the risk of irregularities due to management override of controls,    including testing of journal entries and other adjustments for appropriateness, evaluating the business    rationale of significant transactions outside the normal course of business and reviewing accounting    estimates for evidence of bias.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.


Page 8

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Sue Staunton MA FCA CF (Senior Statutory Auditor)
for and on behalf of
James Cowper Kreston Audit
Chartered Accountants and Statutory Auditor
201 Cumnor Hill
Cumnor
Oxford
Oxfordshire
OX2 9PJ

16 July 2026
Page 9

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2026

2026
2025
Note
£
£

  

Turnover
 4 
763,538
425,119

Cost of sales
  
(186,410)
(193,891)

Gross profit
  
577,128
231,228

Administrative expenses
  
(465,514)
(244,302)

Fair value movements
  
-
(4,929)

Operating profit/(loss)
 5 
111,614
(18,003)

Tax on profit/(loss)
 9 
(27,904)
410

Profit/(loss) for the financial year
  
83,710
(17,593)

There was no other comprehensive income for 2026 (2025:£NIL).

The notes on pages 13 to 23 form part of these financial statements.
Page 10

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
REGISTERED NUMBER: 07719853

BALANCE SHEET
AS AT 31 MARCH 2026

2026
2025
Note
£
£

Fixed assets
  

Tangible assets
 10 
-
297

  
-
297

Current assets
  

Debtors: amounts falling due within one year
 11 
523,055
503,057

Cash at bank and in hand
 12 
214,785
59,059

  
737,840
562,116

  

Creditors: amounts falling due within one year
 13 
(231,086)
(139,295)

Net current assets
  
506,754
422,821

Total assets less current liabilities
  
506,754
423,118

Provisions for liabilities
  

Deferred tax
 14 
-
(74)

Net assets
  
506,754
423,044


Capital and reserves
  

Called up share capital 
 15 
2
2

Capital redemption reserve
 16 
15,000
15,000

Profit and loss account
 16 
491,752
408,042

  
506,754
423,044


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K H Wright
Director
Date: 16 July 2026

The notes on pages 13 to 23 form part of these financial statements.

Page 11

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026


Called up share capital
Capital contribution reserve
Profit and loss account
Total equity

£
£
£
£


At 1 April 2024
2
15,000
425,635
440,637



Loss for the year
-
-
(17,593)
(17,593)



At 1 April 2025
2
15,000
408,042
423,044



Profit for the year
-
-
83,710
83,710


At 31 March 2026
2
15,000
491,752
506,754


The notes on pages 13 to 23 form part of these financial statements.

Page 12

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

1.


General information

Oxford Investment Opportunity Network Limited is a private limited company incorporated in the UK and registered in England and Wales. The Company's registered office is Oxford Centre For Innovation, Blue Boar Court, 9 Alfred Street, Oxford, Oxfordshire, OX1 4EH. 

The principal activity of the Company is the facilitation of investment into early stage businesses via the management of a business angel network and its own EIS Fund.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of the ultimate controlling company, SQW Group Newco 2018 Limited, as at 31 March 2026 and these financial statements may be obtained from Oxford Centre for Innovation, Blue Boar Court, 9 Alfred Street, Oxford, Oxfordshire, OX1 4EH.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis. The directors have assessed the Company's ability to continue as a going concern, including reviewing future cash flows, liquidity, and available credit facilities. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future, and, therefore, continue to adopt the going concern basis in preparing these financial statements.

Page 13

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Revenue from performance fee income is recognised only upon crystallisation and in accordance with the relevant contractual terms in place. The Directors feel this is appropriate given uncertainty experienced in the past in relation to such receipts. The appropriateness of this policy is kept under close review.

When annual management fees are due from positive fund returns, revenue is recognised in the period to which the fees relate when fund performance provides adequate assurance over the Company’s receipt of those fees. Annual remeasurement of such accrued fees is carried out based on latest fund valuations.

When share options are issued to the Company in lieu of annual monitoring fees, revenue is calculated by measuring the fair value of the options using an option pricing model at the grant date as a financial instrument and recognising the revenue over the period in which the services are provided. 

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
3 years straight line
Computer equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

 
2.6

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Basic 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 the deduction of all its liabilities.
Page 15

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)


2.9
Financial instruments (continued)


Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 16

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

 
2.13

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 17

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amount reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effects on amounts recognised in the financial statements.

Taxation 

Deferred tax assets are recognised for unused tax losses to the extent that it is probable that taxable profit will be available against the losses can be utilised. Significant management judgement is required to determine the amount of deferred tax assets that can be recognised, based upon likely timing and the level of future taxable profits, together with future planning strategies.

Revenue

Annual management fees that accrue to the Company based on future fund performance requires annual judgement about likely exit value, and therefore the amount of fund revenue that should be recognised in any given period is based on management’s best judgement of the likely outcome at the point of exit each year end. The latest fund valuations are used as the best indicator of such outcome. 

Financial instruments 

When share options are issued to the company in lieu of annual monitoring fees, revenue is calculated by measuring the fair value of the options as a financial instrument. At each year end, the financial instrument is revalued and any gains/losses are processed through the profit and loss account. The calculation of the fair value of the options at the grant date and each reporting date require estimation and judgement about the risk-free rate of return, the level of volatility in the stock, and the length of the period over which services are provided; all are reassessed on an annual basis.


4.


Turnover

An analysis of turnover by class of business is as follows:


2026
2025
£
£

Turnover
429,638
425,119

Other income
333,900
-


The whole of the turnover is attributable to the operating of an investment network and fund.

All turnover arose within the United Kingdom.


5.


Operating profit/(loss)

The operating profit/(loss) is stated after charging:

2026
2025
£
£

Depreciation
297
356

Other operating lease rentals
4,289
3,483

Page 18

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

6.


Auditor's remuneration

During the year, the Company obtained the following services from the Company's auditor and its associates:


2026
2025
£
£

Fees payable to the Company's auditor and its associates for the audit of the Company's financial statements
8,760
8,500

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.


7.


Employees

During the year, the Company had no employees other than the directors (2025: Nil). Included in the cost of sales figure are wage costs totalling £270,660 (2025: £298,556) for work carried out for the Company, which were recharged from another group company.


8.


Directors' remuneration

2026
2025
£
£

Directors' emoluments
120,962
141,460

Company contributions to defined contribution pension schemes
9,505
3,994

130,467
145,454


During the year retirement benefits were accruing to no directors (2025 - 1) in respect of defined contribution pension schemes.

Page 19

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

9.


Taxation


2026
2025
£
£

Corporation tax


Current tax on profits for the year
-
(321)


Group taxation relief
27,978
-

27,978
(321)


Deferred tax


Origination and reversal of timing differences
(74)
(89)

Total deferred tax
(74)
(89)


Tax on profit/(loss)
27,904
(410)

Factors affecting tax charge for the year

The tax assessed for the year is lower than (2025 - higher than) the standard rate of corporation tax in the UK of 25% (2025 - 25%). The differences are explained below:

2026
2025
£
£


Profit/(loss) on ordinary activities before tax
111,614
(18,003)


Profit/(loss) on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2025 - 25%)
27,904
(4,501)

Effects of:


Group relief (claimed)/surrendered
-
4,091

Total tax charge for the year
27,904
(410)


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 20

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

10.


Tangible fixed assets


Office equipment
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2025
884
1,912
2,796



At 31 March 2026

884
1,912
2,796



Depreciation


At 1 April 2025
884
1,615
2,499


Charge for the year
-
297
297



At 31 March 2026

884
1,912
2,796



Net book value



At 31 March 2026
-
-
-



At 31 March 2025
-
297
297


11.


Debtors

2026
2025
£
£


Trade debtors
138,772
29,854

Amounts owed by group undertakings
178,690
351,810

Prepayments and accrued income
205,593
121,393

523,055
503,057


Amounts owed by group undertakings are non-interest bearing and repayable on demand. 


12.


Cash and cash equivalents

2026
2025
£
£

Cash at bank and in hand
214,785
59,059


Page 21

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

13.


Creditors: Amounts falling due within one year

2026
2025
£
£

Trade creditors
11,184
2,848

Amounts owed to group undertakings
105,151
69,022

Other taxation and social security
48,314
15,753

Accruals and deferred income
66,437
51,672

231,086
139,295


Amounts owed to group undertakings are non-interest bearing and repayable on demand. 


14.


Deferred taxation




2026
2025


£

£






At beginning of year
(74)
(163)


Charged to profit or loss
74
89



At end of year
-
(74)

The deferred taxation balance is made up as follows:

2026
2025
£
£


Fixed asset timing differences
-
(74)


15.


Share capital

2026
2025
£
£
Allotted, called up and fully paid



2 (2025 - 2) Ordinary shares of £1.00 each
2
2


Page 22

 
OXFORD INVESTMENT OPPORTUNITY NETWORK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

16.


Reserves

Share premium account

The share premium account represents the amount by which the amount received by the Company for  the issue of shares exceeds its nominal value.

Capital redemption reserve

The capital contribution reserve represents capital contributions from another group company. 

Profit & loss account

The profit & loss account is the Company's accumulated profits or losses at the year end date. 


17.


Pension commitments

The Company operates a defined contribution pension scheme. The pension cost charge represents contributions payable by the Company to the fund and amounted to £7,441 (2025: £7,345). At the year end, outstanding contributions totalled £Nil (2025: £Nil). 


18.


Related party transactions

The Company has taken the exemption under Section 33 of FRS 102 not to disclose transactions with wholly owned group companies.


19.


Controlling party

The immediate parent undertaking of the Company is Oxford Innovation Limited, registered in England and Wales.

The ultimate controlling party is SQW Group Newco 2018 Limited, a company registered in England and Wales, by virtue of its 100% shareholding in the SQW Group Limited. 

The consolidated statements of SQW Group Newco 2018 Limited and the financial statements of Oxford Investment Opportunity Network Limited are all publicly available from Oxford Centre for Innovation, Blue Boar Court, 9 Alfred Street, Oxford, OX1 4EH.

Page 23