REGISTERED NUMBER: 15647259 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

OPTIS CONSULTING NETWORK 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:

15647259 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

CURRENT ASSETS

Debtors

4

75,724

27,694

Cash at bank

61,862

50,565

137,586

78,259

CREDITORS

Amounts falling due within one year

5

(448,850

)

(300,059

)

NET CURRENT LIABILITIES

(311,264

)

(221,800

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(311,264

)

(221,800

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(311,265

)

(221,801

)

(311,264

)

(221,800

)

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 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.

Related party exemption

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.

Turnover

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

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.

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.

Hire purchase and leasing commitments

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company and employees pay 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 the Statement of Profit and Loss when they fall due. Amounts not paid are included as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

Going concern

During the year, the company made a loss of £89,464 (2025: £221,801) and at the balance sheet date, the company had net liabilities of £311,264 (2025: £221,800).

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

42,000

-

Amounts owed by group undertakings

33,413

26,622

Other debtors

311

1,072

75,724

27,694

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

1,440

Amounts owed to group undertakings

402,366

272,922

Taxation and social security

12,394

7,248

Other creditors

34,090

18,449

448,850

300,059

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

-

6,975

7.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Optis Consulting Network Holdings Limited, a company incorporated in England and Wales.

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.