ACCOUNTS - Final Accounts preparation

Registered number: 12403289

M7 PIF GP HOLDCO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

M7 PIF GP HOLDCO LIMITED

REGISTERED NUMBER: 12403289

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due after more than one year	4	1		1

Net assets			1		1

Capital and reserves
Called up share capital	1	1

For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

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

................................................

D J Simmonds

Director

Date: 8 September 2026

The notes on pages 2 to 3 form part of these financial statements.

Page 1

M7 PIF GP HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

M7 PIF GP Holdco Limited is a private company, limited by shares, and incorporated in England and Wales. The Company's registered number is 12403289 and registered office address is 10 Queen Street Place, London, United Kingdom, EC4R 1AG.

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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

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.

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

4.	Debtors
		2025	2024
		£	£

Due after more than one year
Other debtors	1	1

5.	Related party transactions
	The Company has taken advantage of the exemption under the terms of Financial Reporting Standard 102 Section 33.1A "Related Party Disclosures" not to disclose transactions with other members of the group on the grounds that it is a wholly owned subsidiary.

Page 2

M7 PIF GP HOLDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Controlling party

The immediate parent company is M7 Real Estate Asset Holding Ltd, company incorporated in England and Wales.

The smallest and largest group preparing consolidated financial statements is headed by Oxford M7 Platform Holding Company Limited, a company incorporated in England and Wales.

The ultimate parent company is Oxford European Holdings Inc., a company incorporated in Canada.

The ultimate controlling party is OMERS Administration Corporation, a pension fund registered in
Canada.

Page 3