Company No: 09489314 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	189,691		124,834
		189,691		124,834
Current assets
Debtors
- due within one year	4	2,152,335		1,127,114
- due after more than one year	4	0		11,250
Cash at bank and in hand		976,911		368,850
		3,129,246		1,507,214
Creditors: amounts falling due within one year	5	( 2,409,043)		( 808,927)
Net current assets		720,203		698,287
Total assets less current liabilities		909,894		823,121
Creditors: amounts falling due after more than one year	6	( 270,275)		( 284,985)
Net assets		639,619		538,136
Capital and reserves
Called-up share capital	7	106		106
Share premium account		18,548		18,548
Capital redemption reserve		23		23
Profit and loss account		620,942		519,459
Total shareholders' funds		639,619		538,136

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Attachment London Ltd (registered number: 09489314) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

C Elrin Director

27 May 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Attachment London Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 5 Fleet Place, London, EC4M 7RD, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Turnover

Turnover is recognised when the service is performed to the extent that it is probable that economic benefits will flow into the company and excludes value added tax.

Employee benefits

Short term benefits
The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	depreciated over the life of the lease
Vehicles	4 years straight line
Fixtures and fittings	4 years straight line
Computer equipment	3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the statement of income.

Leases

The company as lessee
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Impairment of assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the 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 individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities
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 company after deducting all of its liabilities.

Basic financial liabilities, including trade and other payables, bank loans, and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	18		14

3. Tangible assets

	Leasehold improve- ments		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2025	16,377		155,960		24,405		27,273		224,015
Additions	0		135,372		1,297		8,957		145,626
Disposals	0		( 78,376)		0		0		( 78,376)
At 31 March 2026	16,377		212,956		25,702		36,230		291,265
Accumulated depreciation
At 01 April 2025	10,298		50,114		19,748		19,021		99,181
Charge for the financial year	3,275		30,093		4,197		5,850		43,415
Disposals	0		( 41,022)		0		0		( 41,022)
At 31 March 2026	13,573		39,185		23,945		24,871		101,574
Net book value
At 31 March 2026	2,804		173,771		1,757		11,359		189,691
At 31 March 2025	6,079		105,846		4,657		8,252		124,834

4. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	790,823		445,153
Amounts owed by group undertakings	326,480		209,257
Other debtors	1,035,032		472,704
	2,152,335		1,127,114
Debtors: amounts falling due after more than one year
Other debtors	0		11,250

Included within other debtors are the following balances owed by companies under common control:

- Attachment Ventures Limited - £6,613 (2025: £4,305)
- Attachment Licensing Limited - £319,867 (2025: £204,952)
- Attachment FZ LLC - £446,979 (2025: £315,013)
- Attachment USA LLC - £3,432 (2025: £nil)

These amounts are unsecured, interest free and repayable on demand.

During the year, a management charge was also received from one of the companies, totalling £102,873 (2025: £92,000).

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	7,032		10,337
Trade creditors	1,378,099		299,542
Amounts owed to group undertakings	6,239		8,307
Corporation tax	123,342		185,219
Other taxation and social security	115,001		176,276
Other creditors	779,330		129,246
	2,409,043		808,927

Included within other creditors is a balance of £2,855 (2025: £2,301) owing to the director. This amount is unsecured, interest free and repayable on demand.

Also included within other creditors is a balance of £6,239 (2025: £8,307) owing to Attachment Group Ltd, the parent company. This amount is unsecured, interest free and repayable on demand.

6. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		6,994
Obligations under finance leases and hire purchase contracts	132,295		76,298
Other creditors	137,980		201,693
	270,275		284,985

There are no amounts included above in respect of which any security has been given by the entity.

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
9,000 A shares ordinary shares of £ 0.01 each	90		90
1,588 B shares ordinary shares of £ 0.01 each	16		16
	106		106

8. Financial commitments

Commitments

	2026		2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	34,600		92,350