Registered number
14059380
ANGARA UK, LTD
Filleted Accounts
For the year ended 31 March 2025

ANGARA UK, LTD
Registered number: | 14059380
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 1,446 |  |  | 2,168
Current assets
Stocks |  |  | 44,713 |  |  | 156,648
Debtors | 5 |  | 275,349 |  |  | 315,503
Cash at bank and in hand |  |  | 9,148 |  |  | 11,170
|  |  | 329,210 |  |  | 483,321
Creditors: amounts falling due within one year | 6 |  | (351,560) |  |  | (419,183)
Net current (liabilities)/assets |  |  |  | (22,350) |  |  | 64,138
Net (liabilities)/assets |  |  |  | (20,904) |  |  | 66,306
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (21,004) |  |  | 66,206
Shareholder's funds |  |  |  | (20,904) |  |  | 66,306
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ankur Daga
Director
Approved by the board on 15 October 2025

ANGARA UK, LTD
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The presentation currency of the financial statements is the Pound Sterling (£).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Office equipment : Straight line over 5 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Audit information
| The audit report is unqualified.
| Senior statutory auditor: | Indra Raj Giri ACA, FCCA
| Firm: | Makesworth Audit Services Ltd
| Date of audit report: | 15 October 2025
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 3 |  | 2
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Office equipment
£
| Cost
| At 1 April 2024 | 3,612
| At 31 March 2025 | 3,612
| Depreciation
| At 1 April 2024 | 1,444
| Charge for the year | 722
| At 31 March 2025 | 2,166
| Net book value
| At 31 March 2025 | 1,446
| At 31 March 2024 | 2,168
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 55,274 |  | 90,112
| Amounts owed by group undertakings |  | 211,617 |  | 211,860
| Other debtors | 8,458 |  | 13,531
|  |  |  |  |  | 275,349 |  | 315,503
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 86,305 |  | 31,095
| Amounts owed to group undertakings |  | 225,255 |  | 238,992
| Accrued expenses |  | 14,151 |  | 4,000
| Taxation and social security costs | 25,849 |  | 145,096
|  |  |  |  |  | 351,560 |  | 419,183
7 | Other financial commitments | 2025 |  | 2024
£ | £
| Total future minimum payments under non-cancellable operating leases |  | 21,227 |  | 7,595
8 | Related party transactions
| Included within debtors is an amount of £45,126 (2024: £201,179) due from its parent company, Angara Inc and an amount of £10,681 (2024: £10,681) due from a fellow group company, Angara Europe Ltd. Included within debtors is an amount of £155,810 (£2024:£Nil) due from a fellow group company, Color Kingdom Co Ltd. Included within creditors falling due within one year is an amount of £225,255 (2024: £238,992) to a fellow group company, Color Kingdom Co Ltd. During the year, the company was recharged expenses amounting to £883,176 by its parent company. The transactions were conducted under normal commercial terms.
9 | Controlling party
| The company is wholly owned subsidiary of Angara, Inc., a company registered in California, USA. The consolidated financial statements of this group can be obtained from Suite 1015 550 South Hill Street, Los Angeles, California, USA 90013.
10 | Other information
| ANGARA UK, LTD is a private company limited by shares and incorporated in England. Its registered office is:
| 4th Floor
| 95 Gresham Street,
| London
| EC2V 7AB

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