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REGISTERED NUMBER: 13999936 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

30 DEGREE CAPITAL LTD
30 DEGREE CAPITAL LTD (REGISTERED NUMBER: 13999936)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Statement of Financial Position 1

Notes to the Financial Statements 2


30 DEGREE CAPITAL LTD (REGISTERED NUMBER: 13999936)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investments 4 520 468

CURRENT ASSETS
Debtors 5 464,171 1,578,154
Investments 6 3,166,330 1,663,233
Cash at bank and in hand 110,330 105,164
3,740,831 3,346,551
CREDITORS
Amounts falling due within one year 7 565,529 1,067,963
NET CURRENT ASSETS 3,175,302 2,278,588
TOTAL ASSETS LESS CURRENT
LIABILITIES
3,175,822
2,279,056

CREDITORS
Amounts falling due after more than one year 8 3,174,671 2,262,742
NET ASSETS 1,151 16,314

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 951 16,114
1,151 16,314

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 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 5 May 2026 and were signed on its behalf by:




A Alidina - Director


The notes form part of these financial statements

Page 1
30 DEGREE CAPITAL LTD (REGISTERED NUMBER: 13999936)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

30 Degree Capital Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 13999936

Registered office: 1 Kings Avenue
Winchmore Hill
London
N21 3NA

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 30 Degree Capital Ltd 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.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements and estimates involved in the preparation of the financial statements.

Revenue
Revenue consist of interest income which is recognized on an accrual basis, reflecting the earnings generated from loans, regardless of the timing of cash receipts.

Investments in subsidiaries and associates
Investments in subsidiaries and associates undertakings are recognised at cost less any impairment.

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 statement of financial position date.


Page 2 continued...
30 DEGREE CAPITAL LTD (REGISTERED NUMBER: 13999936)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Current assets investments
Current asset investments are initially measured at cost and are subsequently measured at their fair value.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Shares in Interest
group in
undertakings associate Totals
£    £    £   
COST
At 1 April 2024 66 402 468
Additions 98 40 138
Disposals - (86 ) (86 )
Reclassification/transfer (26 ) 26 -
At 31 March 2025 138 382 520
NET BOOK VALUE
At 31 March 2025 138 382 520
At 31 March 2024 66 402 468

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings - 766,229
Other debtors 464,171 811,925
464,171 1,578,154

Page 3 continued...
30 DEGREE CAPITAL LTD (REGISTERED NUMBER: 13999936)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. CURRENT ASSET INVESTMENTS
2025 2024
£    £   
Loans and Advances 3,166,330 1,663,233

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 126,148 101,144
Amounts owed to group undertakings 9,245 -
Taxation and social security 35,596 40,295
Other creditors 394,540 926,524
565,529 1,067,963

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 3,174,671 2,262,742

9. 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.

Included in the other debtors due within one year is an amount of £85,167 (2024: £365,351) due from connected companies with common shareholdings. Interest at the rate of 8% p.a has been charged on loan balance.

Included in the other debtors due within one year is an amount of £373,989 (2024: £445,374) due from connected companies with common directorships and shareholdings. The amounts was interest free and recoverable on demand.

Included in the other creditors due within one year is an amount of £276,821 (2024: £758,174) due to connected companies with common directorships and shareholdings. The amounts was interest free and repayable on demand.

Included in the other creditors due after one year is an amount of £3,174,671 (2024: £2,262,742) due to a
connected company with common directorship and shareholdings.

Page 4