ANGEL INVESTMENT GROUP LTD


Directors	Mr L J T Angel
	Ms G L Scorer


Company Secretary	Ms G L Scorer


Registered Address	42 Lytton Road
	New Barnet
	Barnet
	EN5 5BY


Registered Number	14041466 (England and Wales)

Statement of Financial Position
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	4		93,525		42,212
Investment property	3		241,032		241,032
			334,557		283,244
Current assets
Debtors		100,001		150,000
Cash at bank and on hand		130		-
		100,131		150,000
Creditors amounts falling due within one year	5	(298,004)		(301,003)
Net current assets (liabilities)			(197,873)		(151,003)
Total assets less current liabilities			136,684		132,241
Creditors amounts falling due after one year	6		(185,088)		(185,088)
Provisions for liabilities	8		(166)		-
Net assets			(48,570)		(52,847)
Capital and reserves
Called up share capital			101		1
Revaluation reserve			166		-
Profit and loss account			(48,837)		(52,848)
Shareholders' funds			(48,570)		(52,847)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2026, and are signed on its behalf by:

Mr L J T Angel
Director
Registered Company No. 14041466

ANGEL INVESTMENT GROUP LTD

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 August 24	241,032
	At 31 July 25	241,032

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 August 24	42,212	42,212
Additions	71,655	71,655
Revaluations	662	662
Disposals	(21,004)	(21,004)
At 31 July 25	93,525	93,525
Net book value
At 31 July 25	93,525	93,525
At 31 July 24	42,212	42,212

	Notes
	¹Other investments other than loans

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	163,625	221,324
Other creditors	132,148	78,119
Accrued liabilities and deferred income	2,231	1,560
Total	298,004	301,003

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	185,088	185,088
Total	185,088	185,088

7.	Secured creditors
	The loan is secured over the asset of the company.

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	166	-
Total	166	-