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Registration number: 12385191

Angular Legal Limited Unaudited Financial Statements for the Year Ended 31 December 2025
Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Angular Legal Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Angular Legal Limited

Company Information

Directors | S N Bryant B P Dale

Registered office | Second Floor Ariel House 74a Charlotte Street London W1T 4QJ

Accountants | Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Angular Legal Limited

Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 5,107 | 7,094
Current assets |  |  |
Debtors | 5 | 580,705 | 360,177
Cash at bank and in hand |  | 620,739 | 271,434
|  | 1,201,444 | 631,611
Creditors: Amounts falling due within one year | 6 | (694,203) | (227,494)
Net current assets |  | 507,241 | 404,117
Total assets less current liabilities |  | 512,348 | 411,211
Provisions for liabilities |  | - | (329)
Net assets |  | 512,348 | 410,882
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 512,248 | 410,782
Shareholders' funds |  | 512,348 | 410,882

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Angular Legal Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Angular Legal Limited

Statement of Financial Position as at 31 December 2025

Approved and authorised by the Board on 14 August 2026 and signed on its behalf by:

.........................................

S N Bryant

Director

Company registration number: 12385191

Angular Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Second Floor Ariel House
74a Charlotte Street
London
W1T 4QJ

The principal activity of the company is that of the provision of legal services.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets at that date of £512,348 including cash at bank amounting to £620,739.
The company is optimistic about future trading and expects to continue to trade profitably.
On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Revenues are shown net of Value Added Tax and recognised in the period to which they relate, as services are performed once the company has a right to consideration.

Angular Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings & equipment | 33% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Angular Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year, was 6 (2024 - 6).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 12,242 | 12,242
Additions | 2,441 | 2,441
At 31 December 2025 | 14,683 | 14,683
Depreciation
At 1 January 2025 | 5,148 | 5,148
Charge for the year | 4,428 | 4,428
At 31 December 2025 | 9,576 | 9,576
Carrying amount
At 31 December 2025 | 5,107 | 5,107
At 31 December 2024 | 7,094 | 7,094

Angular Legal Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 101,373 | 148,960
Amounts owed by group undertakings | 47,230 | 2,422
Other debtors | 432,102 | 208,795
| 580,705 | 360,177

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 65,496 | 13,997
Amounts owed to group undertakings | 534,977 | 94,161
Taxation and social security | 24,434 | 67,000
Other creditors | 69,296 | 52,336
| 694,203 | 227,494

7 | Related party transactions

Exemption is taken under FRS102 paragraph 1AC.35 not to disclose transactions or amounts falling due with companies wholly owned within the group.