REGISTERED NUMBER: 12798652 (England and Wales)

GROUP STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OUTSTANDING VENTURES GROUP LIMITED

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

4

Consolidated Income Statement

7

Consolidated Other Comprehensive Income

8

Consolidated Balance Sheet

9

Company Balance Sheet

10

Consolidated Statement of Changes in Equity

11

Company Statement of Changes in Equity

12

Consolidated Cash Flow Statement

13

Notes to the Consolidated Cash Flow Statement

14

Notes to the Consolidated Financial Statements

15

DIRECTORS:

T Chauhan

K Chauhan

REGISTERED OFFICE:

Unit 6 The Cloisters

12 George Road

Edgbaston

Birmingham

B15 1NP

REGISTERED NUMBER:

12798652 (England and Wales)

AUDITORS:

Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

The directors present their strategic report of the company and the group for the year ended 31 December 2025.

REVIEW OF BUSINESS

Word360 is the main trading company in the group and is a digitally focused provider of accessibility and communication services. Crucially, its interpreting and translation services enable its Health and Social Care clients to deliver vital services equitably, safely and efficiently, anytime and anywhere.

Having invested deeply into its own proprietary technology Word360 is able to provide its services through one app across all key channels, including face to face, video and telephone.

During the year the group continued its significant growth as a result of onboarding new clients as well as positive underlying market dynamics that supported the continued growth in existing clients.

PRINCIPAL RISKS AND UNCERTAINTIES

IT systems

The group relies on uninterrupted and efficient operation of its and its clients' IT systems and the internet. Failure of any of these can lead to short outages and issues with the accessibility of the service, causing revenue and reputational issues. Word360 reduces its exposure to these risks by ensuring that its IT systems are monitored and updated regularly with strong internal controls to rapidly identify and rectify any issues quickly. Servers are backed up regularly and remotely and adequate insurance cover is in place to mitigate cyber related risks

FINANCIAL KEY PERFORMANCE INDICATORS

The group's key performance indicators are focused on turnover and profitability to ensure a sustainable future.

FY2025

FY2024

£

£

Turnover

16,873,792

12,118,499

Gross Profit

8,176,072

5,946,271

FUTURE DEVELOPMENTS

In addition to investment into its booking and operational delivery platform, the group is investing further in the development of digital solutions to meet the future needs of its Health and Social Care clients.

ON BEHALF OF THE BOARD:

T Chauhan - Director

28 July 2026

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of a holding company.

DIVIDENDS

During the year, dividends of £892,500 (2024: £1,186,250) were paid to shareholders.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

T Chauhan

K Chauhan

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Prime, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

T Chauhan - Director

28 July 2026

Opinion

We have audited the financial statements of Outstanding Ventures Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2025 and of the group's profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

The financial statements of the group for the year ended 31 December 2024 were not audited. Consequently, we have not audited the corresponding figures in the comparative financial statements, and we do not express an opinion on them. Our audit of the financial statements for the year ended 31 December 2025, therefore, does not extend to the 2024 figures.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of directors' remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence;

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining accounting estimates were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC and other relevant parties.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Vivian Shadbolt BSc FCA (Senior Statutory Auditor)

for and on behalf of Prime

Chartered Accountants

Statutory Auditor

161 Newhall Street

Birmingham

B3 1SW

31 July 2026

TURNOVER

3

16,873,792

12,118,499

Cost of sales

8,697,720

6,172,228

GROSS PROFIT

8,176,072

5,946,271

Administrative expenses

3,373,635

2,801,067

4,802,437

3,145,204

Other operating income

37,814

-

OPERATING PROFIT

5

4,840,251

3,145,204

Interest receivable and similar income

198,337

200,039

5,038,588

3,345,243

Interest payable and similar expenses

6

222

5,428

PROFIT BEFORE TAXATION

5,038,366

3,339,815

Tax on profit

7

1,260,405

786,506

PROFIT FOR THE FINANCIAL YEAR

3,777,961

2,553,309

Profit attributable to:

Owners of the parent

3,777,961

2,553,309

PROFIT FOR THE YEAR

3,777,961

2,553,309

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

3,777,961

2,553,309

Total comprehensive income attributable to:

Owners of the parent

3,777,961

2,553,309

CURRENT ASSETS

Stocks

11

41,049

49,018

Debtors

12

3,254,449

2,421,138

Investments

13

2,664,308

-

Cash at bank

6,011,751

6,084,577

11,971,557

8,554,733

CREDITORS

Amounts falling due within one year

14

2,280,618

1,910,802

NET CURRENT ASSETS

9,690,939

6,643,931

TOTAL ASSETS LESS CURRENT LIABILITIES

9,690,939

6,643,931

CAPITAL AND RESERVES

Called up share capital

17

100

100

Share based payment reserve

18

161,547

-

Retained earnings

18

9,529,292

6,643,831

9,690,939

6,643,931

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

T Chauhan - Director

FIXED ASSETS

Investments

10

100

100

CURRENT ASSETS

Debtors

12

79

38,201

Cash at bank

68,470

382,677

68,549

420,878

CREDITORS

Amounts falling due within one year

14

11,159

388,206

NET CURRENT ASSETS

57,390

32,672

TOTAL ASSETS LESS CURRENT LIABILITIES

57,490

32,772

CAPITAL AND RESERVES

Called up share capital

17

100

100

Retained earnings

18

57,390

32,672

57,490

32,772

Company's profit for the financial year

917,218

1,186,250

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

T Chauhan - Director

Share

Called up

based

share

Retained

payment

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2024

100

5,276,772

-

5,276,872

Changes in equity

Dividends

-

(1,186,250

)

-

(1,186,250

)

Total comprehensive income

-

2,553,309

-

2,553,309

Balance at 31 December 2024

100

6,643,831

-

6,643,931

Changes in equity

Dividends

-

(892,500

)

-

(892,500

)

Total comprehensive income

-

3,777,961

161,547

3,939,508

Balance at 31 December 2025

100

9,529,292

161,547

9,690,939

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2024

100

32,672

32,772

Changes in equity

Dividends

-

(1,186,250

)

(1,186,250

)

Total comprehensive income

-

1,186,250

1,186,250

Balance at 31 December 2024

100

32,672

32,772

Changes in equity

Dividends

-

(892,500

)

(892,500

)

Total comprehensive income

-

917,218

917,218

Balance at 31 December 2025

100

57,390

57,490

Cash flows from operating activities

Cash generated from operations

1

4,396,297

2,566,680

Interest paid

(222

)

(5,428

)

Tax paid

(1,125,321

)

(330,000

)

Net cash from operating activities

3,270,754

2,231,252

Cash flows from investing activities

Purchase of current asset investments

(2,649,417

)

-

Interest received

198,337

200,039

Net cash from investing activities

(2,451,080

)

200,039

Cash flows from financing activities

Equity dividends paid

(892,500

)

(1,186,250

)

Net cash from financing activities

(892,500

)

(1,186,250

)

(Decrease)/increase in cash and cash equivalents

(72,826

)

1,245,041

Cash and cash equivalents at beginning of year

2

6,084,577

4,839,536

Cash and cash equivalents at end of year

2

6,011,751

6,084,577

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

Unaudited

£

£

Profit before taxation

5,038,366

3,339,815

Interest on current asset investments

(14,891

)

-

Share option cost

161,547

-

Finance costs

222

5,428

Finance income

(198,337

)

(200,039

)

4,986,907

3,145,204

Decrease/(increase) in stocks

7,967

(30,485

)

Increase in trade and other debtors

(792,924

)

(469,455

)

Increase/(decrease) in trade and other creditors

194,347

(78,584

)

Cash generated from operations

4,396,297

2,566,680

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 December 2025

31.12.25

1.1.25

£

£

Cash and cash equivalents

6,011,751

6,084,577

Year ended 31 December 2024

31.12.24

1.1.24

Unaudited

£

£

Cash and cash equivalents

6,084,577

4,839,536

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.25

Cash flow

At 31.12.25

£

£

£

Net cash

Cash at bank

6,084,577

(72,826

)

6,011,751

6,084,577

(72,826

)

6,011,751

Total

6,084,577

(72,826

)

6,011,751

1.	STATUTORY INFORMATION

Outstanding Ventures Group 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 General Information page.

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

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" 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 have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, which is taken to be at least 12 months from the date of signing the financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

Turnover

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

Accrued income

Accrued income is recongised when (a) The company has performed its obligations under a contract and (b) The amount of income can be measured reliably and (c) It is probable that economic benefits will flow to the company. Accrued income is measured at the fair value of the consideration receivable, net of any discounts or rebates. Estimates are based on contractual terms, historical billing patterns, and management judgement. Accrued income is released against client invoicing as appropriate and balance are reviewed at each reporting date. If it becomes evident that income will not be received, the accrual is reversed and an appropriate impairment or write-off is recognised.

Deferred income

Deferred income is recognised when (a) Cash, consideration or invoicing has occured and (b) The company has not yet earned the income through delivery of goods or services and (c) There is a clear obligation to perform in future periods. Deferred income is measured at the amount received or receivable, adjusted for any discounts, rebates, or performance obligations. Deferred income is presented as a current liability in the Financial Statements and the Deferred income is released to the profit and loss account as the company satisfies its performance obligations, typically on a straight-line basis.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

Share based payments

Equity-settled share-based payment transactions are measured at the fair value of the equity instruments granted. The fair value is recognized as an expense or asset on a straight-line basis over the vesting period, based on the company's estimate of shares that will eventually vest. At each reporting date, the company revises its estimate of the number of equity instruments expected to vest. The impact of the revision of the original estimates, if any, is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to equity.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the group.

An analysis of turnover by geographical market is given below:

2025

2024

Unaudited

£

£

United Kingdom

16,872,403

12,108,409

United States of America

1,389

10,090

16,873,792

12,118,499

4.	EMPLOYEES AND DIRECTORS

2025

2024

Unaudited

£

£

Wages and salaries

2,279,034

1,697,057

Social security costs

221,101

153,246

Other pension costs

85,282

225,531

2,585,417

2,075,834

The average number of employees during the year was as follows:

2025

2024

Unaudited

Director

2

2

Head office

50

44

52

46

2025

2024

Unaudited

£

£

Directors' remuneration

36,829

26,000

Directors' pension contributions to money purchase schemes

36,000

164,000

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

2

2

5.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

2025

2024

Unaudited

£

£

Other operating leases

82,696

18,715

Auditors' remuneration

20,000

-

Foreign exchange differences

3,047

(1,022

)

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

Unaudited

£

£

Bank interest

23

-

Corporation tax interest

199

5,428

222

5,428