Company No: 07784982 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

A L Bolen

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

07784982 (England and Wales)

AUDITOR	Dixon Wilson Audit Services LLP
	Statutory Auditor
	22 Chancery Lane
	London
	WC2A 1LS

BANKERS	HSBC
	31 Holborn
	Holborn Circus
	London
	EC1N 2HR

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	99,511		210,699
		99,511		210,699
Current assets
Debtors	4	5,740,140		2,877,807
Cash at bank and in hand		198,311		62,104
		5,938,451		2,939,911
Creditors: amounts falling due within one year	5	( 4,340,096)		( 3,718,861)
Net current assets/(liabilities)		1,598,355		(778,950)
Total assets less current liabilities		1,697,866		(568,251)
Net assets/(liabilities)		1,697,866		( 568,251)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,697,766		( 568,351 )
Total shareholders' funds/(deficit)		1,697,866		( 568,251)

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Oscar de la Renta Limited (registered number: 07784982) were approved and authorised for issue by the Director on 22 September 2026. They were signed on its behalf by:

A L Bolen Director

1. Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

General information and basis of accounting

The Company is a private company limited by shares capital incorporated in England and Wales. The address of its registered office is:
22 Chancery Lane
London
WC2A 1LS

The principal place of business is:
130 Mount Street
London
W1K 3NY

**Statement of compliance**
These financial statements have been prepared in accordance with the Financial Reporting Standards 102 Section 1A - 'The Financial Reporting Standards Applicable to the UK and Republic of Ireland' (FRS 102 1A) and applicable legislation as set out in the Companies Act 2006.

**Basis of preparation**
The financial statements have been prepared under the historical cost convention.
The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

The company's intermediate parent, Oscar de la Renta LLC, has confirmed that it will provide sufficient financial support to the company to enable it to meet its ongoing liabilities as they fall due for at least 12 months from the date of signing these financial statements.
The directors therefore consider it appropriate for the financial statements to be prepared on a going concern basis. The financial statements do not include any adjustment that would be required if the going concern basis is inappropriate.

Foreign currency

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Online sales
The company recognises revenue from sales of clothing and accessories on the date the items are dispatched to the customer.

Shop sales
The company recognises revenue from sales of clothing and accessories at the point the customer received the goods.

Taxation

Current tax
The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible fixed assets

Tangible assets are stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

**Depreciation**
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Land and buildings	depreciated over the life of the lease
Fixtures and fittings	10 - 15 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are changed to profit or loss on a straight-line basis over the period of the lease.

Rent concessions relating to leases as a result of the Covid-19 pandemic are set against lease payment in the statement of profit or loss in the accounting period to which they relate.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company of the company after deducting all of its liabilities.

Ordinary share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

2. Employees

	2025		2024
	Number		Number
The average number of persons employed by the company during the year was	11		11

3. Tangible assets

	Land and buildings		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 January 2025	1,500,605		16,874		37,888		1,555,367
Additions	0		348		3,455		3,803
At 31 December 2025	1,500,605		17,222		41,343		1,559,170
Accumulated depreciation
At 01 January 2025	1,304,935		13,239		26,494		1,344,668
Charge for the financial year	106,558		1,875		6,558		114,991
At 31 December 2025	1,411,493		15,114		33,052		1,459,659
Net book value
At 31 December 2025	89,112		2,108		8,291		99,511
At 31 December 2024	195,670		3,635		11,394		210,699

4. Debtors

	2025		2024
	£		£
Trade debtors	63,356		296,799
Amounts owed by group undertakings	5,541,987		2,486,221
Other debtors	134,797		94,787
	5,740,140		2,877,807

Debtors includes £6,000 (2024 - £6,000) receivable in more than one year.

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	174,348		158,401
Amounts owed to group undertakings	2,760,545		2,033,923
Taxation and social security	455,259		544,235
Other creditors	949,944		982,302
	4,340,096		3,718,861

6. Financial commitments

Commitments

The total amount of financial commitments not included in the balance sheet is £375,000 (2024 - £675,000). This is the total remaining leasehold commitments on the company's store.

7. Audit Opinion

The auditor's report on the accounts for the financial year ended 31 December 2025 was unqualified.

The audit report was signed by Gregory Smye-Rumsby on behalf of Dixon Wilson Audit Services LLP.

8. Ultimate controlling party

The company's immediate parent is Oscar de la Renta SAGL, incorporated in Switzerland.