NORTHWHARF INVESTMENTS LIMITED

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“After evaluating the Company's business activities, financial position, capital, factors likely to affect its future development and performance, and its objectives and policies in managing the financial risks to which it is exposed, the Directors are satisfied that the Company has adequate access to resources to enable it to meet its obligations as they fall due and to continue in operational existence for at least the next 12 months from the date of signing these financial statements. For this reason, the Directors consider it appropriate to prepare the financial statements on a going concern basis.”

Group structure

1. NORTHWHARF INVESTMENTS LIMITED · parent
   1. CPIA Investments No. 2 Limited 100% · Cayman Islands
   2. Barclays Korea GP Limited 100% · South Korea
   3. BNRI Limehouse No.1 S.à r.l. 5.64% · Luxembourg
   4. CPIA Canada Holdings, LP 99.95% · United Kingdom

Significant events

• “In June 2025, SPM completed the sale of its permitting base metals development project in Peru to Alpayana S.A.C. On 15 August 2025, the entity received a distribution amounting to $5,335,631.”
• “Since the year end Newman Holdings Limited was put into liquidation and on 16 April 2025, Newman Holdings Limited was dissolved.”
• “During the year, the entity completed the disposal of its underlying investment in Cupric Canyon Capital Limited Partnership. Cupric Canyon Capital Limited Partnership was dissolved on 16 December 2024. Subsequently, its General Partner Cupric Canyon Capital GP Limited was dissolved on 22 April 2025.”
• “The entity holds an investment at fair value of $nil through the profit or loss for Hague and London Oil Pic (Halo). Halo is in liquidation and the entity received an interim dividend of £406,626 in May 2025 and £56,776 in September 2025.”
• “On 5 September 2025, the entity redeemed 25,971 preference shares of CPIA Investments No. 2 Limited at CAD 1.00 per share for CAD 25,971.”

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

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

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