ACCOUNTS - Final Accounts preparation

Registered number: 16010115

ORACLE MIDCO LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

ORACLE MIDCO LIMITED

REGISTERED NUMBER: 16010115

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026
Note		£

Fixed assets
Investments	4		1
			1
Current assets
Debtors: amounts falling due within one year	5	44,540,511
		44,540,511
Creditors: amounts falling due within one year	6	(44,540,511)
Net current assets			-
Total assets less current liabilities			1

Net assets			1

Capital and reserves
Called up share capital			1
			1

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 4 form part of these financial statements.

Page 1

ORACLE MIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

1.	General information

Oracle Midco Limited is a private company, limited by shares, registered in England and Wales, company registration number 16010115. The registered office address is 179 Great Portland Street, The Smiths Building, London, United Kingdom, W1W 5PL.

The company was incorporated on 10 October 2024 and the accounting period is from the date of incorporation to 28 February 2026. This is the company's first set of financial statements. The principal activity of the company is that of a holding company.

The functional and presentational currency of the company is the pound 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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

Interest income

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

2.4

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.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

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.

Page 2

ORACLE MIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.7

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.

Employees

The average monthly number of employees, including directors, during the period was 4.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	1
	At 28 February 2026	1

Page 3

ORACLE MIDCO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

Debtors

					2026
					£


	Amounts owed by group undertakings	44,540,511
		44,540,511

£22,713,617 of the Amounts owed by 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.

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

	Amounts owed to group undertakings	44,540,511
		44,540,511

£22,713,617 of the Amounts owed to group undertakings are 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.

7.	Controlling party

The ultimate parent company is Oracle Topco Limited 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.

8.	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.

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