REGISTERED NUMBER: 05912761 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OPENSTREETMAP FOUNDATION

(A COMPANY THE LIABILITY OF WHOSE

MEMBERS IS LIMITED BY GUARANTEE)

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R M Olbricht

G C Allan

D Waltersdorfer

M Napolitano

H Ochoa Ortiz

L Mugeha

B Singh

REGISTERED OFFICE:

St John's Innovation Centre

Cowley Road

Cambridge

CB4 0WS

REGISTERED NUMBER:

05912761 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

3,143

16,278

CURRENT ASSETS

Debtors

5

92,725

235,537

Cash at bank

716,712

574,537

809,437

810,074

CREDITORS

Amounts falling due within one year

6

170,225

217,346

NET CURRENT ASSETS

639,212

592,728

TOTAL ASSETS LESS CURRENT LIABILITIES

642,355

609,006

RESERVES

Income and expenditure account

642,355

609,006

642,355

609,006

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 surplus or deficit 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 10 September 2026 and were signed on its behalf by:

G C Allan - Director

1.	STATUTORY INFORMATION

OpenStreetMap Foundation is a private company, limited by guarantee , 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

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 statement of financial position date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

325,698

DEPRECIATION

At 1 January 2025

and 31 December 2025

322,555

NET BOOK VALUE

At 31 December 2025

3,143

At 31 December 2024

3,143

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

90,378

233,280

Other debtors

2,347

2,257

92,725

235,537

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

89,212

15,203

Taxation and social security

2,391

6,252

Other creditors

78,622

195,891

170,225

217,346

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.