BII NEPAL OPPORTUNITIES LIMITED

• ◆

  Material uncertainty over going concern

  With support from British International Investment plc ('BII'), the Directors have a reasonable expectation that the Company will have adequate financial resources to continue in operational existence for at least the next 12 months. The Directors have considered the Company's loss-making position and note that current assets are less than the current liabilities and therefore relies on Bll to cover any ongoing expenses.

• ·

  Going-concern uncertainty disclosed

Figures converted to GBP from USD at 0.742 per USD (Frankfurter spot rate) — hover any figure for the original. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers

Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

1. BII NEPAL OPPORTUNITIES LIMITED 2023-02-17 → present
2. CDC NEPAL OPPORTUNITIES LIMITED 2019-01-16 → 2023-02-17
3. CDC FUNDS MANAGEMENT LIMITED 1999-10-01 → 2019-01-16
4. TRUSHELFCO (NO.2525) LIMITED 1999-08-23 → 1999-10-01

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

Deloitte LLP

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“With support from British International Investment plc ('BII'), the Directors have a reasonable expectation that the Company will have adequate financial resources to continue in operational existence for at least the next 12 months. The Directors have considered the Company's loss-making position and note that current assets are less than the current liabilities and therefore relies on Bll to cover any ongoing expenses.”

Group structure

1. BII NEPAL OPPORTUNITIES LIMITED · parent
   1. WorldLink Communications Limited 13.04% · Nepal

Significant events

• “On 4 June 2026 the Company received a dividend of US$79,789 from WorldLink Communications Limited.”
• “The eruption of conflict between the US, Israel and Iran in February 2026 has had wide-ranging repercussions for global security and macroeconomic stability. The Company does not have any direct exposure to Iran in its investment portfolio and none of the Company's investments are at immediate risk of failure due to exposure to Iran or commodities.”
• “It is expected that the ongoing geopolitical events will add pressure to the downside risks that were in existence prior to the war and that investment values will fall in 2026.”

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

0

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.