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REGISTERED NUMBER: 08353057 (England and Wales)

| VIENNA KANG ADVOCATES LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

VIENNA KANG ADVOCATES LTD (REGISTERED NUMBER: 08353057)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

VIENNA KANG ADVOCATES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | Mr I S Kang

| REGISTERED OFFICE: | 3120 Park Square

| Solihull Parkway

| Birmingham Business Park

| Birmingham

| West Midlands

| B37 7YN

| REGISTERED NUMBER: | 08353057 (England and Wales)

| ACCOUNTANTS: | Duncan and Toplis Limited

| Pinnacle House

| 1 Pinnacle Way

| Derby

| Derbyshire

| DE24 8ZS

VIENNA KANG ADVOCATES LTD (REGISTERED NUMBER: 08353057)

BALANCE SHEET

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 158,339 |  | 107,111 |  |

CURRENT ASSETS

Debtors | 5 | 2,119,048 |  | 1,999,912 |  |

Cash at bank | 273 |  | - |  |

2,119,321 |  | 1,999,912 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,031,188 |  | 1,907,170 |  |

NET CURRENT ASSETS | 88,133 |  | 92,742 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 246,472 |  | 199,853 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (2,005 | ) | (13,874 | ) |

PROVISIONS FOR LIABILITIES | (23,655 | ) | (15,177 | ) |

NET ASSETS | 220,812 |  | 170,802 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 220,712 |  | 170,702 |  |

SHAREHOLDERS' FUNDS | 220,812 |  | 170,802 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 March 2026 and were signed by:

Mr I S Kang - Director

VIENNA KANG ADVOCATES LTD (REGISTERED NUMBER: 08353057)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Vienna Kang Advocates Ltd 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.

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.

| 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.

| Short leasehold | - | over the length of the lease

| Fixtures, fittings and equipment | - | 33% on cost

| Financial instruments

| The company has chosen to adopt the FRS102 1A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

VIENNA KANG ADVOCATES LTD (REGISTERED NUMBER: 08353057)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 37 (2024 - 34 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures, |

| fittings |

| Short |  | and |

| leasehold |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 166,092 |  | 239,969 |  | 406,061 |  |

| Additions | 96,347 |  | 912 |  | 97,259 |  |

| Reclassification/transfer | 2,366 |  | (2,366 | ) | - |  |

| At 31 March 2025 | 264,805 |  | 238,515 |  | 503,320 |  |

| DEPRECIATION

| At 1 April 2024 | 83,267 |  | 215,683 |  | 298,950 |  |

| Charge for year | 30,053 |  | 15,978 |  | 46,031 |  |

| At 31 March 2025 | 113,320 |  | 231,661 |  | 344,981 |  |

| NET BOOK VALUE

| At 31 March 2025 | 151,485 |  | 6,854 |  | 158,339 |  |

| At 31 March 2024 | 82,825 |  | 24,286 |  | 107,111 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 158,429 |  | 392,454 |  |

| Other debtors | 427,436 |  | 427,555 |  |

| Directors' current accounts | 802,889 |  | 722,815 |  |

| Tax | 242,064 |  | 125,264 |  |

| Prepayments and accrued income | 488,230 |  | 331,824 |  |

2,119,048 |  | 1,999,912 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 172,190 |  | 121,399 |  |

| Trade creditors | 374,758 |  | 408,594 |  |

| Tax | 415,758 |  | 158,547 |  |

| Social security and other taxes | 341,441 |  | 501,009 |  |

| VAT | 472,762 |  | 478,101 |  |

| Other creditors | 204,003 |  | 210,230 |  |

| Accruals and deferred income | 50,276 |  | 29,290 |  |

2,031,188 |  | 1,907,170 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans - 1-2 years | 2,005 |  | 11,876 |  |

| Bank loans - 2-5 years | - |  | 1,998 |  |

2,005 |  | 13,874 |  |

VIENNA KANG ADVOCATES LTD (REGISTERED NUMBER: 08353057)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Mr I S Kang

| Balance outstanding at start of year | 722,815 |  | 457,784 |  |

| Amounts advanced | 437,738 |  | 342,995 |  |

| Amounts repaid | (357,664 | ) | (77,964 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 802,889 |  | 722,815 |  |

| Interest was charged on the directors' advances at a rate of 2.25% per annum.