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Registered number: 15187765
42 Group Holding Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
SRC Advisory
2nd Floor, Preston Park House
South Road
Brighton
BN1 6SB
42 Group Holding Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
42 Group Holding Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15187765

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 1,945,513 |  | 1,529,335
|  |  | 1,945,513 |  | 1,529,335
CURRENT ASSETS
Debtors | 5 | 1,073,148 |  | 990,601 |
Investments | 6 | - |  | 200,000 |
Cash at bank and in hand |  | 140,257 |  | 21,638 |
|  | 1,213,405 |  | 1,212,239 |
Creditors: Amounts Falling Due Within One Year | 7 | (23,420 ) |  | (252,804 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,189,985 |  | 959,435
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,135,498 |  | 2,488,770
NET ASSETS |  |  | 3,135,498 |  | 2,488,770
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 3,135,398 |  | 2,488,670
SHAREHOLDERS' FUNDS |  |  | 3,135,498 |  | 2,488,770

Page 1
Page 2
42 Group Holding Limited
Balance Sheet (continued)
As At 31 March 2026
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr M Garfagnoli Director
3 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
42 Group Holding Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
42 Group Holding Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15187765 . The registered office is Castle Court, 41 London Road, Reigate, RH2 9RJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 1,529,335
Additions | 2,953,237
Disposals | (2,857,636 )
Revaluations | 320,577
As at 31 March 2026 | 1,945,513

...CONTINUED
Page 3
Page 4
42 Group Holding Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 1,945,513
As at 1 April 2025 | 1,529,335

5. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | - |  | 2,400
Other debtors | 825,760 |  | 740,813
| 825,760 |  | 743,213
Due after more than one year
Other debtors | 247,388 |  | 247,388
| 1,073,148 |  | 990,601

6. Current Asset Investments

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Short term deposits | - |  | 200,000

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 6,068 |  | 1,700
Taxation and social security | 17,352 |  | 251,104
| 23,420 |  | 252,804

8. Share Capital

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
42 Group Holding Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gary Roberts | 26,810 | 57,040 | (1,850 ) | - | 82,000
Mr Marco Garfagnoli | 706,190 | 48,460 | (16,650 ) | - | 738,000

The above loan is unsecured, interest free and repayable on demand.
Page 5