ACCOUNTS - Final Accounts preparation

Registered number: 16008437

ORACLE BIDCO LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

ORACLE BIDCO LIMITED

REGISTERED NUMBER: 16008437

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026
Note		£

Fixed assets
Investments	4		36,650,187
			36,650,187
Current assets
Debtors: amounts falling due within one year	5	6,070,180
Cash at bank and in hand	6	860,978
		6,931,158
Creditors: amounts falling due within one year	7	(45,364,153)
Net current (liabilities)/assets			(38,432,995)
Total assets less current liabilities			(1,782,808)

Net (liabilities)/assets			(1,782,808)

Capital and reserves
Called up share capital			1
Profit and loss account			(1,782,809)
			(1,782,808)

The financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

E P H Jones

Director

Date: 8 October 2026

The notes on pages 2 to 7 form part of these financial statements.

Page 1

ORACLE BIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

1.	General information

Oracle Bidco Limited is a private company, limited by shares, registered in England and Wales, company registration number 16008437. The registered office address is 179 Great Portland Street, The Smiths Building, London, United Kingdom, W1W 5PL.

The company was incorporated on 9 October 2024 and the accounting period is from date of incorporation to 28 February 2026. This is the company's first set of financial statements. The principal activity of the company is to provide management services.

The functional and presentational currency of the company is pounds sterling and the financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The Company has net current liabilities of £38,432,995 and net liabilities of £1,782,808 at the balance sheet date.

Based on future cash flows on ongoing contracts and having regard to the resources available to the entity, the Directors have concluded that there is no material uncertainty with regards to the entity's ability to continue as a going concern. The financial statements have been prepared on a going concern basis as the company's indirect subsidiary, Newmarket Strategy Ltd, has indicated its support of the Company for at least 12 months from the date of approval of the financial statements.

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ORACLE BIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays 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 profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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ORACLE BIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.13

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the

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ORACLE BIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.13

Financial instruments (continued)

asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including the directors, during the period was as follows:

			28 February
			2026
			No.

		Employees	4

Page 5

ORACLE BIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	36,650,187
	At 28 February 2026	36,650,187

Debtors

					2026
					£


	Amounts owed by group undertakings	5,946,180
	Prepayments and accrued income	124,000
		6,070,180

Amounts owed by group undertakings are unsecured, interest free and are repayable on demand.

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	860,978
		860,978

Page 6

ORACLE BIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

7.	Creditors: Amounts falling due within one year
		2026
		£

	Trade creditors	377
	Amounts owed to group undertakings	44,973,944
	Other taxation and social security	38,015
	Other creditors	816
	Accruals and deferred income	351,001
		45,364,153

£22,713,617 of the Amounts owed to group undertakings is unsecured, interest free and repayable on demand. The remaining amount is subject to an annual interest charge of 10% and can also be recalled on demand.

8.	Pension commitments

The group operated a defined contribution scheme. The assets of the scheme are held separately from
these of the company in an independently administered fund.

The amount recognised in profit and loss as an expense in relation to defined contribution plans was £31,108. The contributions outstanding at year end were £Nil.

9.	Controlling party

The immediate parent company is Oracle Midco Limited and the ultimate parent company is Oracle Topco Limited, both of which are registered in England and Wales in the United Kingdom. The directors believe there is no ultimate controlling party.

The largest and smallest group in which the results of the company are consolidated is that headed by Oracle Topco Limited, with registered office 179 Great Portland Street, The Smiths Building, London, W1W 5PL.

The Company has taken advantage of the exemption available in Financial Reporting Standard 102 Section 33 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

10.	Auditor's information

The auditor's report on the financial statements for the period ended 28 February 2026 was unqualified.

The audit report was signed on 8 October 2026 by Georgette Alicia Crisp BSc (Hons) FCA (Senior statutory auditor) on behalf of MHA.

Page 7