REGISTERED NUMBER: 10000221 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2026

FOR

OBDIOS CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C J Kellock

REGISTERED OFFICE:

35 Wilkinson Street

Sheffield

South Yorkshire

S10 2GB

REGISTERED NUMBER:

10000221 (England and Wales)

ACCOUNTANTS:

Hollis and Co Limited

Chartered Accountants

35 Wilkinson Street

Sheffield

South Yorkshire

S10 2GB

FIXED ASSETS

Tangible assets

4

2,015

330

Investments

5

1

1

2,016

331

CURRENT ASSETS

Debtors

6

96,385

67,040

Cash at bank and in hand

38,887

20,338

135,272

87,378

CREDITORS

Amounts falling due within one year

7

20,747

8,843

NET CURRENT ASSETS

114,525

78,535

TOTAL ASSETS LESS CURRENT LIABILITIES

116,541

78,866

CAPITAL AND RESERVES

Called up share capital

280,148

280,148

Retained earnings

(163,607

)

(201,282

)

SHAREHOLDERS' FUNDS

116,541

78,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2026 and were signed by:

C J Kellock - Director

1.	STATUTORY INFORMATION

Obdios Capital Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The amounts included in the financial statements are rounded to the nearest £.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Obdios Capital Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

-

33% on cost and 20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

1,248

Additions

1,928

At 30 June 2026

3,176

DEPRECIATION

At 1 July 2025

918

Charge for year

243

At 30 June 2026

1,161

NET BOOK VALUE

At 30 June 2026

2,015

At 30 June 2025

330

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

1

197,239

197,240

PROVISIONS

At 1 July 2025

and 30 June 2026

-

197,239

197,239

NET BOOK VALUE

At 30 June 2026

1

-

1

At 30 June 2025

1

-

1

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

33,383

6,500

Amounts owed by group undertakings

13,002

-

Other debtors

-

540

46,385

7,040

Amounts falling due after more than one year:

Amounts owed by group undertakings

50,000

60,000

Aggregate amounts

96,385

67,040

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

1

6,190

Taxation and social security

16,659

1,066

Other creditors

4,087

1,587

20,747

8,843

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY AND PARENT UNDERTAKING

The controlling party is Global Asset Nominees PTY Limited.