REGISTERED NUMBER: 15639423 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

OPTIS CONSULTING NETWORK HOLDINGS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C Jiang

R Morehead

REGISTERED OFFICE:

2nd Floor 10 Rathbone Place

London

W1T 1HP

REGISTERED NUMBER:

15639423 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Cash at bank

3

-

CREDITORS

Amounts falling due within one year

5

(2,039

)

(900

)

NET CURRENT LIABILITIES

(2,036

)

(900

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,035

)

(899

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(2,036

)

(900

)

(2,035

)

(899

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 6 July 2026 and were signed on its behalf by:

C Jiang - Director

1.	STATUTORY INFORMATION

Optis Consulting Network Holdings Limited 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 (£).

Monetary amounts in these financial statements are rounded to the nearest pound.

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.

Preparation of consolidated financial statements

The financial statements contain information about Optis Consulting Network Holdings Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

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.

Taxation

Taxation for the year 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 balance sheet date.

Going Concern

During the year, the company made a loss of £1,136 (2025: £900). At the balance sheet date, the company had net liabilities of £2,035 (2025: £899.)

The company has sufficient support from its wider group.

The directors have reviewed these factors and future budgets and has a reasonable expectation that the comapny has adequate resources to continue in existence for the foreseeable future. The company, therefore, continues to adopt the going concern basis in preparing its financial statements.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

1

NET BOOK VALUE

At 30 April 2026

1

At 30 April 2025

1

The Fixed Asset Investment represents 100% of the share capital in Optis Consulting Network Limited. The Registered office of Optis Consulting Network Limited is 2nd Floor, 10 Rathbone Place, London, W1T 1HP.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

1,104

-

Other creditors

935

900

2,039

900

6.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

7.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Optis Consulting Network Inc, a company incorporated in the United States of America.

At the beginning of the financial year, the company's ultimate controlling party was Optis Consulting Network Inc. On 10 September 2026, ultimate control transferred to Shore Capital Partners LLP following a change in ownership. From that date, Shore Capital Partners LLP became the company's ultimate controlling party.