OATSHARE LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

Constantin

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Further details can be found in the strategic report on page 1 and form part of this report by cross reference.”

Group structure

1. OATSHARE LIMITED · parent
   1. Sotheby's 100% · UK · Fine Art Auctioneers
   2. Bidfair UK Property Holdings Limited 100% · UK
   3. 34-35 New Bond Street Limited 100% · UK
   4. RM Classic Cars Inc. 75% · Canada
   5. RM Aviation Inc. 75% · Canada
   6. Sotheby's Art Services Limited (Dubai) 100% · DUBAI
   7. Sotheby's Belgium S.A. 100% · Belgium
   8. Sotheby's Financial Services Limited 100% · UK
   9. Sotheby's Properties Limited 100% · UK

Significant events

• “Following the reporting date, the Company entered into a credit agreement acting as a Guarantor and a New York law governed joinder agreement (see note 14).”
• “The Company is a Guarantor under an amended credit agreement where Sotheby's Delaware is the Borrower and BNP Paribas is the Administrative Agent. On 19 October 2022, the Company entered into a Supplemental Debenture under which fixed charges are held over the assets of the Company including (i) all Shares, and all related Distribution Rights...”
• “The Company is a Guarantor under a credit agreement dated 21 February 2025 whereby Credit Agricole Corporate and Investment Bank ("CACIB") as lender agreed to extend an initial term loan of $30 million to Sotheby's Delaware as the Borrower (the "2025 Credit Agreement").”
• “The Company entered into a New York law governed joinder agreement dated 3 April 2025 pursuant to which it became party to, and bound by, the terms of the Facility Guaranty in relation to the 2025 Credit Agreement and an English law governed debenture, between, among others, the Company as chargor and the Collateral Agent as collateral agent.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  —

  Not reported

• Net assets

  +14.7%

  £21,244,000 → £24,366,000

• Employees

  —

  Not reported

• Profit before tax

  -40.9%

  £39,091,000 → £23,122,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers