Company No: 16237077 (England and Wales)

Contents

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

DIRECTOR

Barnaby Giles Guthrie (Appointed 07 February 2025)

REGISTERED OFFICE	22 Chancery Lane
	London
	WC2A 1LS
	United Kingdom

COMPANY NUMBER

16237077 (England and Wales)

	Note	28.02.2026
		£
Fixed assets
Investments	3	6,813,202
		6,813,202
Current assets
Debtors	4	1,330,986
Cash at bank and in hand		67,394
		1,398,380
Creditors: amounts falling due within one year	5	( 1,754)
Net current assets		1,396,626
Total assets less current liabilities		8,209,828
Provision for liabilities	6	( 2,318)
Net assets		8,207,510
Capital and reserves
Called-up share capital	7	1
Share premium account	8	6,603,951
Profit and loss account		1,603,558
Total shareholders' funds		8,207,510

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These 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 Schmitz Investments Limited (registered number: 16237077) were approved and authorised for issue by the Director on 29 September 2026. They were signed on its behalf by:

Barnaby Giles Guthrie Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Schmitz Investments Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 22 Chancery Lane, London, WC2A 1LS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Going concern

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future through their continued support for at least the next year from the date of signing.

Taxation

Deferred tax
Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements.

Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

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 company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 07.02.2025 to 28.02.2026
	Number
Monthly average number of persons employed by the company during the period	0

3. Fixed asset investments

	Listed investments		Other investments		Total
	£		£		£
Cost or valuation
At 07 February 2025	0		0		0
Additions	212,587		6,603,952		6,816,539
Disposals	( 12,913)		0		( 12,913)
Movement in fair value	9,576		0		9,576
At 28 February 2026	209,250		6,603,952		6,813,202
Carrying value at 28 February 2026	209,250		6,603,952		6,813,202

4. Debtors

	28.02.2026
	£
Other debtors	1,330,986

5. Creditors: amounts falling due within one year

	28.02.2026
	£
Accruals	1,688
Taxation and social security	66
	1,754

6. Deferred tax

	28.02.2026
	£
At the beginning of financial period	0
Charged to the Profit and Loss Account	( 2,318)
At the end of financial period	( 2,318)

7. Called-up share capital

	28.02.2026
	£
Allotted, called-up and fully-paid
40 B1 ordinary shares of £ 0.01 each	0.40
20 B2 ordinary shares of £ 0.01 each	0.20
20 B3 ordinary shares of £ 0.01 each	0.20
20 B4 ordinary shares of £ 0.01 each	0.20
21 A1 ordinary shares of £ 0.01 each	0.21
19 A2 ordinary shares of £ 0.01 each	0.19
	1.40

8. Share premium account

	28.02.2026
	£
Share premium balance brought forward at 7 February 2025	0
Share premium arising on issue of shares	6,603,951
	6,603,951

Movement in the year

The share premium arising on issue of shares includes £6,571,092 relating to the issue of 39 A1 ordinary shares of £0.01 each as consideration for the acquisition of shares in Clinical Partners Group Limited.