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Registration number: 14613307

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

Angular Group Limited

Contents

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

Angular Group Limited

Company Information

Director | S N Bryant

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

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

Angular Group Limited

Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 275,313 | 381,513
Investments | 5 | 6,179 | 7,179
|  | 281,492 | 388,692
Current assets |  |  |
Debtors | 6 | 1,133,905 | 721,252
Cash at bank and in hand |  | 94,330 | 81,650
|  | 1,228,235 | 802,902
Creditors: Amounts falling due within one year | 7 | (422,008) | (1,037,828)
Net current assets/(liabilities) |  | 806,227 | (234,926)
Net assets |  | 1,087,719 | 153,766
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
Retained earnings |  | 1,086,719 | 152,766
Shareholders' funds |  | 1,087,719 | 153,766

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.

Director's 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 director acknowledges his 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’.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Statement of Income and Retained Earnings has been taken.

Angular Group Limited

Statement of Financial Position as at 31 December 2025

Approved and authorised by the director on 19 August 2026

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

S N Bryant

Director

Company registration number: 14613307

Angular Group 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 an investment holding company.

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.

Group accounts not prepared

In the opinion of the director, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 399 of the Companies Act 2006 not to prepare group accounts.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets at that date of £1,087,719 including cash at bank amounting to £94,330.
Subsequent to 31 December 2025, the company continues to receive management income from the subsidiary undertakings sufficient to meet its working capital requirements.
On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Angular Group 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.

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 and equipment | 33% - 100% Straight line
Leasehold improvements | Over the lease term

Investments in group undertakings

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.

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.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

Angular Group Limited

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

4 | Tangible assets

| Leasehold improvements £ | Furniture, fittings and equipment £ | Total £
Cost
At 1 January 2025 | 358,847 | 51,066 | 409,913
Additions | - | 3,785 | 3,785
At 31 December 2025 | 358,847 | 54,851 | 413,698
Depreciation
At 1 January 2025 | 21,599 | 6,801 | 28,400
Charge for the year | 69,344 | 40,641 | 109,985
At 31 December 2025 | 90,943 | 47,442 | 138,385
Carrying amount
At 31 December 2025 | 267,904 | 7,409 | 275,313
At 31 December 2024 | 337,248 | 44,265 | 381,513

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 6,179 | 7,179

Subsidiaries | £
Cost
At 1 January 2025 | 7,179
Disposals | (1,000)
At 31 December 2025 | 6,179
Carrying amount
At 31 December 2025 | 6,179
At 31 December 2024 | 7,179

Angular Group Limited

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

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 463 | -
Amounts owed by group undertakings | 534,977 | 139,272
Other debtors | 598,465 | 581,980
| 1,133,905 | 721,252

Other debtors includes an amount of £453,600 (2024 - £453,600) recoverable in greater than one year.

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 15,531 | 49,109
Amounts owed to group undertakings | 140,515 | 704,577
Taxation and social security | 4,289 | -
Accruals and deferred income | 66,287 | 38,356
Other creditors | 195,386 | 245,786
| 422,008 | 1,037,828

8 | Financial commitments

Amounts not provided for in the statement of financial position

The total amount of financial commitments not included in the statement of financial position is £1,377,542 (2024 - £1,944,542).

9 | 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.

10 | Non adjusting events after the financial period

Subsequent to 31 December 2025, dividends totalling £200,000 were declared and paid.