REGISTERED NUMBER: 02685740 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

ANGLO & INTERNATIONAL CORPORATE FINANCE,

LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

Fixed assets

Investments

4

4

4

Current assets

Debtors

5

97,813

8,426

Cash at bank

25

-

97,838

8,426

Creditors

Amounts falling due within one year

6

399,560

4

Net current (liabilities)/assets

(301,722

)

8,422

Total assets less current liabilities

(301,718

)

8,426

Capital and reserves

Called up share capital

7

500,000

500,000

Retained earnings

(801,718

)

(491,574

)

Shareholders' funds

(301,718

)

8,426

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 5 August 2026 and were signed on its behalf by:

P R Johnson - Director

1.	Statutory information

Anglo & International Corporate Finance, Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02685740

Registered office:

3rd Floor 86 - 90 Paul Street

London

EC2A 4NE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Accounting policies

Compliance with accounting standards

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors consider this appropriate as the company will be able to meet its obligations as they fall due, supported by the continued financial backing of its parent company.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less provision for diminution in value.

Taxation

Taxation for the year comprises of current 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 taxation assets and liabilities are not discounted.

Current tax is 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.

Operating lease commitments

At the reporting date the company has outstanding commitments for future lease payments under non-cancellable operating leases as follows:

£

Due within 1 year

99,195

Due between 2-5 years

301,936

Total

401,131

The operating lease relates to office premises leased under a five year agreement. Lease payments are fixed for the duration of the contract.

Financial instruments

The Company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other receivables, and cash and bank balances, are initially recognised at transaction price.

Trade receivables are assets due for services that have been acquired in the ordinary course of business from suppliers. Accounts receivables are classified as current assets if receipt is expected within one year or less. If not, they are presented as non-current assets. Trade receivables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts 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.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3.	Employees and directors

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

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 October 2024

and 30 September 2025

4

Net book value

At 30 September 2025

4

At 30 September 2024

4

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

5,000

-

Amounts owed by group undertakings

-

8,426

Other debtors

92,813

-

97,813

8,426

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

391,146

-

Other creditors

8,414

4

399,560

4

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

500,000

Ordinary

£1

500,000

500,000

8.	Related party disclosures

At the reporting date, the company had an intercompany balance with its parent company of creditor £391,146 (2024: debtor £8,426). The balance is unsecured, interest-free and repayable on demand.

9.	Ultimate controlling party

The immediate holding company is The Anglo & International Investment Company, Limited, a company incorporated in the Cayman Islands.

The ultimate parent company is Anglo & Overseas Holdings, Limited, a company incorporated in the Cayman Islands.