Angry Creative (UK) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12570752 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

ANGRY CREATIVE (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L J Rosen

A Slade

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

12570752 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Intangible assets

4

5,000

6,000

Tangible assets

5

2,675

5,620

Investments

6

26,000

155,495

33,675

167,115

CURRENT ASSETS

Debtors

7

67,549

111,952

Cash at bank

38,458

60,105

106,007

172,057

CREDITORS

Amounts falling due within one year

8

(161,231

)

(178,524

)

NET CURRENT LIABILITIES

(55,224

)

(6,467

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(21,549

)

160,648

PROVISIONS FOR LIABILITIES

9

-

(1,489

)

NET (LIABILITIES)/ASSETS

(21,549

)

159,159

CAPITAL AND RESERVES

Called up share capital

10

Retained earnings

(21,559

)

159,149

SHAREHOLDERS' FUNDS

(21,549

)

159,159

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

A Slade - Director

1.	STATUTORY INFORMATION

Angry Creative (UK) Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Angry Creative (UK) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from the sale of software development services is recognised at the point of sale.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

25% on cost

Computer equipment

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairment.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension plan for its employees. A defined contribution pension plan is a pension plan under which the company pays contributions into a separate entity. Once the contributions have been paid, the company has no further obligations.

The contributions are recognised as an expense in the income statement when they fall due. Amounts owed but not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Impairment policy

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Patents and

Goodwill

licences

Totals

£

COST

At 1 September 2024

and 31 August 2025

5,000

10,000

AMORTISATION

At 1 September 2024

2,000

4,000

Amortisation for year

500

1,000

At 31 August 2025

2,500

5,000

NET BOOK VALUE

At 31 August 2025

2,500

5,000

At 31 August 2024

3,000

6,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2024

13,264

16,126

29,390

Additions

-

987

Disposals

-

(165

)

(165

)

At 31 August 2025

13,264

16,948

30,212

DEPRECIATION

At 1 September 2024

12,581

11,189

23,770

Charge for year

191

3,613

3,804

Eliminated on disposal

-

(37

)

(37

)

At 31 August 2025

12,772

14,765

27,537

NET BOOK VALUE

At 31 August 2025

492

2,183

2,675

At 31 August 2024

683

4,937

5,620

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

155,495

Impairments

(129,495

)

At 31 August 2025

26,000

NET BOOK VALUE

At 31 August 2025

26,000

At 31 August 2024

155,495

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

64,271

58,669

Amounts owed by group undertakings

-

24,958

Other debtors

3,278

28,325

67,549

111,952

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

18,639

5,680

Amounts owed to group undertakings

64,999

-

Taxation and social security

26,795

27,554

Other creditors

50,798

145,290

161,231

178,524

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

-

1,489

Deferred tax

£

Balance at 1 September 2024

1,489

Accelerated capital allowances

(1,489

)

Balance at 31 August 2025

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,000

Ordinary

£0.01

10

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

A Slade

Balance outstanding at start of year

362

192

Amounts advanced

-

170

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

362

12.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.