REGISTERED NUMBER: 02771602 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TELEGROUP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Gligorijevic

Mrs D Gligorijevic

SECRETARY:

Mr M Gligorijevic

REGISTERED OFFICE:

45 Greenways

Abbots Langley

Hertfordshire

WD5 0EU

REGISTERED NUMBER:

02771602 (England and Wales)

ACCOUNTANTS:

Visana

45 Greenways

Abbots Langley

Hertfordshire

WD5 0EU

SUBSIDIARIES:

Telegroup Sarajevo. Bosnia-Herzegovinia

Telegroup Pristina.Kosovo

FIXED ASSETS

Investments

4

4,400

4,400

CURRENT ASSETS

Debtors

5

314,200

336,310

Cash at bank

1,239

385

315,439

336,695

CREDITORS

Amounts falling due within one year

6

56,097

78,474

NET CURRENT ASSETS

259,342

258,221

TOTAL ASSETS LESS CURRENT LIABILITIES

263,742

262,621

CAPITAL AND RESERVES

Called up share capital

7

82,000

82,000

Retained earnings

8

181,742

180,621

SHAREHOLDERS' FUNDS

263,742

262,621

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.

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 11 August 2026 and were signed on its behalf by:

Mr M Gligorijevic - Director

Mrs D Gligorijevic - Director

1.	STATUTORY INFORMATION

Telegroup Limited 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

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

4,400

NET BOOK VALUE

At 31 December 2025

4,400

At 31 December 2024

4,400

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Telegroup Limited Pristine

Registered office: Pristina Kosovo

Nature of business: Telecom Services

%

Class of shares:

holding

Ordinary

100.00

Telegroup Sarajevo

Registered office: Sarajevo . Bosnia-Herzegovinia

Nature of business: Telecom Services

%

Class of shares:

holding

Ordinary

100.00

31.12.25

31.12.24

£

£

Aggregate capital and reserves

(7,566

)

31,429

Loss for the year

(38,995

)

(42,060

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

42,456

47,106

Amounts owed by participating interests

271,744

271,744

Prepayments

-

17,460

314,200

336,310

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

11,184

33,019

Corporation Tax

251

577

Directors' current accounts

44,662

34,584

Payments Received in Advance

-

10,294

56,097

78,474

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

82,000

Ordinary Shares

£1

82,000

82,000

8.

RESERVES

Retained

earnings

£

At 1 January 2025

180,621

Profit for the year

1,121

At 31 December 2025

181,742

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Gligorijevic.