REGISTERED NUMBER: 03919153 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PROPELLER GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Kent

J M Osman

REGISTERED OFFICE:

7a Abbey Business Park

Monks Walk

Farnham

Surrey

GU9 8HT

REGISTERED NUMBER:

03919153 (England and Wales)

FIXED ASSETS

Intangible assets

4

35,663

-

Tangible assets

5

48,260

53,755

Investments

6

10

10

83,933

53,765

CURRENT ASSETS

Debtors

1,692,079

1,492,731

Cash at bank and in hand

239,533

463,529

1,931,612

1,956,260

CREDITORS

Amounts falling due within one year

966,864

1,111,318

NET CURRENT ASSETS

964,748

844,942

TOTAL ASSETS LESS CURRENT LIABILITIES

1,048,681

898,707

PROVISIONS FOR LIABILITIES

10,388

13,439

NET ASSETS

1,038,293

885,268

CAPITAL AND RESERVES

Called up share capital

1,200

1,200

Retained earnings

1,037,093

884,068

SHAREHOLDERS' FUNDS

1,038,293

885,268

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

K Kent - Director

J M Osman - Director

1.	STATUTORY INFORMATION

Propeller Group 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

The financial statements have been prepared in accordance with the provisions of Section 1A ''Smaller Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents sales of PR and marketing services, excluding value added tax, performed during the year.

Turnover is recognised as the right to consideration arises and adjustments are made for accrued and deferred income.

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.

Website development is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation. 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.

IT Equipment

-

20% on cost

Fixtures & fittings

-

25% on cost

Investments in subsidiaries

Investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date, and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power given to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Financial instruments

The company enters into basic financial instruments, which result in the recognition of financial assets and liabilities. Financial instruments are recognised at amortised cost. At the end of each reporting period financial instruments are assessed for evidence of impairment, and changes are recognised in profit or loss.

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 tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.

Deferred tax represents the future tax consequences of material transactions and events recognised in the financial statements of current and previous periods.

Current and deferred tax assets and liabilities are not discounted and are 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

Additions

35,663

At 31 December 2025

35,663

NET BOOK VALUE

At 31 December 2025

35,663

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

203,722

Additions

18,394

At 31 December 2025

222,116

DEPRECIATION

At 1 January 2025

149,967

Charge for year

23,889

At 31 December 2025

173,856

NET BOOK VALUE

At 31 December 2025

48,260

At 31 December 2024

53,755

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

10

NET BOOK VALUE

At 31 December 2025

10

At 31 December 2024

10

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

206,868

199,872

Between one and five years

86,195

-

293,063

199,872

8.	SECURED DEBTS

Fixed and floating charges over all property or undertaking of the company were created on 27 February 2023 by Triple Point Advancr Leasing PLC to secure all monies due or becoming due. The charge also contained a negative pledge over the property.

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.