REGISTERED NUMBER: OC418840 (England and Wales)

Report of the Members and

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

OMT Investments LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DESIGNATED MEMBERS:

S Breakwell

Mrs B L Breakwell

REGISTERED OFFICE:

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

REGISTERED NUMBER:

OC418840 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

DESIGNATED MEMBERS

The designated members during the year under review were:

S Breakwell

Mrs B L Breakwell

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £126,400 (2025 - £2,051,407 profit).

MEMBERS' INTERESTS

The members participate fully in the LLP's profit, share the risks and subscribe the LLP's capital.

An individual member's capital requirement is linked to their share of the profit and the financing requirement of the business. Capital introduced by new members and capital repaid to retiring members is done at par and subject to the agreement of the LLP.

The drawings policy of the LLP allows each member to draw in advance a proportion of their annual profit share, subject to the cash requirements of the business and the agreement of the other members. Undrawn profits at the end of the year may be transferred to equity at the option of the member or drawn in subsequent periods subject to the cash requirements of the business and the agreement of the other members.

Any transfers of members' interests from equity to debt (and vice versa) is done at par. A company member is not permitted to transfer equity to debt or receive capital repayment whilst a member of the LLP.

ON BEHALF OF THE MEMBERS:

S Breakwell - Designated member

22 September 2026

TURNOVER

51,325

53,198

Administrative expenses

(3,876

)

(2,437,830

)

55,201

2,491,028

Other operating income

-

4

OPERATING PROFIT

4

55,201

2,491,032

Income from fixed asset investments

740

643

Interest receivable and similar income

54,602

40,725

55,342

41,368

110,543

2,532,400

Unrealised gain / (loss) on revaluation of investments.

15,857

(480,993

)

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

126,400

2,051,407

FIXED ASSETS

Tangible assets

5

1,264

1,649

Investments

6

2,415,604

2,585,788

2,416,868

2,587,437

CURRENT ASSETS

Cash at bank

172,489

2,443

CREDITORS

Amounts falling due within one year

7

8,190

2,100

NET CURRENT ASSETS

164,299

343

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

2,581,167

2,587,780

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

2,581,167

2,587,780

2,581,167

2,587,780

TOTAL MEMBERS' INTERESTS

Members' other interests

2,581,167

2,587,780

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP as at the end of each financial year and of its profit or loss 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

The financial statements were approved by the members of the LLP and authorised for issue on 22 September 2026 and were signed by:

S Breakwell - Designated member

1.	STATUTORY INFORMATION

OMT Investments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The functional and presentational currency of the LLP is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the LLP's forecasts and projections, the members have a reasonable expectation that the LLP has adequate resources to continue in operational existence for the foreseeable future. The LLP therefore continues to adopt the going concern basis in preparing its financial statements.

Other income

Interest and dividend income, including income arising from financial instruments, is recognised using the effective interest method. Income from fixed asset investments is recognised when the right to it has been established.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

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

-

20% on cost

Investments

Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

Impairment of assets

Fixed assets are reviewed at each reporting date to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors and creditors receivable/payable in one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

£

Depreciation - owned assets

385

595

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

2,973

DEPRECIATION

At 1 April 2025

1,324

Charge for year

385

At 31 March 2026

1,709

NET BOOK VALUE

At 31 March 2026

1,264

At 31 March 2025

1,649

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

2,585,788

Disposals

(186,041

)

Revaluations

15,857

At 31 March 2026

2,415,604

NET BOOK VALUE

At 31 March 2026

2,415,604

At 31 March 2025

2,585,788

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

5,310

-

Other creditors

2,880

2,100

8,190

2,100