UK Angelalign Technology Ltd. iXBRL

UK Angelalign Technology Ltd.

Annual Report and Financial Statements

for the financial year ended 31 December 2025

UK Angelalign Technology Ltd.

DIRECTORS AND OTHER INFORMATION


Directors	Kun Huang
	Xin Song
	Bindusaran Arunachalam Perumal Athithan
	Dai Feng


Company Registration Number	14424079


Registered Office and Business Address	30 Old Bailey
	London
	EC4M 7AU
	United Kingdom


Independent Auditors	Forvis Mazars
	Chartered Accountants & Statutory Auditors
	Mayoralty House
	Flood Street
	Galway
	H91 P8PR
	Ireland

UK Angelalign Technology Ltd.

DIRECTORS' REPORT

for the financial year ended 31 December 2025

The directors present their report and the audited financial statements for the financial year ended 31 December 2025.

Principal Activity

The principal activity of UK Angelalign Technology Ltd ("the company") is the retail sale of clear aligners to dental firms in the United Kingdom.

Principal Risks and Uncertainties

The company’s principal risks and uncertainties relate to the economic environment in which it operates, including ongoing market volatility and uncertainty surrounding interest rates. To address these challenges, the Company focuses on cost efficiencies through Group synergies, invests in key markets, strengthens client and supplier relationships, and continuously develops products to meet changing customer needs.

Results and Dividends

The profit/(loss) for the financial year after providing for depreciation amounted to £531,185 (2024 - £(744,606)).

Turnover for the year ended 31 December 2025 was £5,402,083 (2024 - £2,724,421). Net liabilities at 31 December 2025 amounted to £155,982 (2024 - £735,124).

Directors

The directors who served during the financial year are as follows:

Kun Huang

Xin Song

Bindusaran Arunachalam Perumal Athithan

Dai Feng

There were no changes in shareholdings between 31 December 2025 and the date of signing the financial statements.

Political Contributions

The company did not make any disclosable political donations in the current financial year.

Auditors

The auditors, Forvis Mazars, (Chartered Accountants & Statutory Auditors) have indicated their willingness to continue in office in accordance with the provisions of Section 485 of the Companies Act 2006.

Going concern

The financial statements have been prepared on a going concern basis.

The Directors have carefully reviewed the future prospects of the company and its future cash flows. Based on this, the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future being at least the next 12 months from signing of these financial statements. Continued financial support has been confirmed by way of a letter of support from Europe Angelalign Technology B.V, which is available for at least 12 months from the date of approval of these financial statements For this reason the directors continue to adopt the going concern basis for the preparation of the financial statements.

Subsequent events

There were no significant events since the financial period end.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Kun Huang

Director

13 August 2026

UK Angelalign Technology Ltd.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

for the financial year ended 31 December 2025

The directors are responsible for preparing the Directors' Report 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) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). 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 of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

-select suitable accounting policies and 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 transactions and disclose with reasonable accuracy at any time the financial position of the company 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 hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to Auditor

Each persons who are directors at the date of approval of this report confirms that:

-there is no relevant audit information (information needed by the company's auditor in connection with preparing the auditor's report) of which the company's auditor is unaware, and

-the directors have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

On behalf of the board

___________________________

Kun Huang

Director

13 August 2026

INDEPENDENT AUDITOR'S REPORT

to the Shareholders of UK Angelalign Technology Ltd.

Report on the audit of the financial statements

Opinion

We have audited the financial statements of UK Angelalign Technology Ltd. ('the company') for the financial year ended 31 December 2025 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes to the financial statements, including significant accounting policies set out in note . The financial reporting framework that has been applied in their preparation is applicable Law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” Section 1A (Small Entities).

In our opinion the financial statements:

-give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the financial 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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company 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 company's ability to continue as a going concern for a period of at least twelve months from the date 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 other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the annual report. 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.

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 course of 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.

Opinion 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 Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the Directors' Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified any material misstatements in the Directors' Report.

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; or

the 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; or

the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the Directors' Report.

Responsibilities of directors for the financial statements

As explained more fully in the Statement of Directors' Responsibilities set out on page 5, 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 they determine is 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 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 company or to cease operations, or has no realistic alternative but to do so.

Auditor's 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 an Auditor's Report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the Company and its industry, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation and anti-money laundering regulation.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:

- Inquiring of management and, where appropriate, those charged with governance, as to whether the company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;

- Inspecting correspondence, if any, with relevant licensing or regulatory authorities;

- Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and

- Considering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud.

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation, pension legislation, the Companies Act 2006.

In addition, we evaluated the Directors' and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of override of controls, and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition (which we pinpointed to the cut-off assertion) and significant one-off or unusual transactions.

Our audit procedures in relation to fraud included but were not limited to:

- Making enquiries of the directors and management on whether they had knowledge of any actual, suspected

or alleged fraud;

- Gaining an understanding of the internal controls established to mitigate risks related to fraud;

- Discussing amongst the engagement team the risks of fraud; and

- Addressing the risks of fraud through management override of controls by performing journal entry testing.

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

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 Auditor's Report.

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 an auditor's report 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.

__________________________________

Austin Sammon (Senior Statutory Auditor)

for and on behalf of

FORVIS MAZARS

Chartered Accountants & Statutory Auditors

Mayoralty House

Flood Street

Galway

H91 P8PR

Ireland

13 August 2026

UK Angelalign Technology Ltd.

PROFIT AND LOSS ACCOUNT

for the financial year ended 31 December 2025

	2025	2024
Notes	£	£

Turnover		5,402,083	2,724,421

Cost of sales		(2,379,736)	(1,249,708)
		─────────	─────────
Gross profit		3,022,347	1,474,713

Administrative expenses		(2,351,389)	(2,295,673)
		─────────	─────────
Operating profit/(loss)		670,958	(820,960)

Other gains and losses	4	(26,037)	76,354
Interest payable and similar expenses		(113,736)	-
		─────────	─────────
Profit/(loss) before taxation		531,185	(744,606)

Tax on profit/(loss)		-	-
		─────────	─────────
Profit/(loss) for the financial year		531,185	(744,606)
		─────────	─────────
Total comprehensive income		531,185	(744,606)
		═════════	═════════

UK Angelalign Technology Ltd.

Company Registration Number: 14424079

BALANCE SHEET

as at 31 December 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets

3,697

6,737

─────────

Current Assets

Debtors

1,179,596

537,079

Cash and cash equivalents

1,149,402

408,477

─────────

2,328,998

945,556

─────────

Creditors: amounts falling due within one year

(2,488,677)

(1,687,417)

─────────

Net Current Liabilities

(159,679)

(741,861)

─────────

Total Assets less Current Liabilities

(155,982)

(735,124)

═════════

Capital and Reserves

Called up share capital

Share premium account

299,999

299,999

Other reserves

85,082

44,942

Retained earnings

(541,064)

(1,080,066)

─────────

Equity attributable to owners of the company

(155,982)

(735,124)

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

Approved by the Board and authorised for issue on 13 August 2026 and signed on its behalf by



________________________________
Kun Huang
Director

UK Angelalign Technology Ltd.

STATEMENT OF CHANGES IN EQUITY

as at 31 December 2025

Called up

Share

Capital

Retained

Other

Total

share

premium

conversion

earnings

reserves

capital

account

reserve

At 1 January 2024

299,999

6,178

(335,460)

(29,282)

─────────

Loss for the financial year

(744,606)

─────────

Other movements in equity

attributable to owners	-	-	30,947	-	7,817	38,764
	─────────	─────────	─────────	─────────	─────────	─────────
At 31 December 2024	1	299,999	37,125	(1,080,066)	7,817	(735,124)
	─────────	─────────	─────────	─────────	─────────	─────────
Profit for the financial year	-	-	-	531,185	-	531,185
	─────────	─────────	─────────	─────────	─────────	─────────
Other movements in equity

attributable to owners	-	-	47,957	7,817	(7,817)	47,957
	─────────	─────────	─────────	─────────	─────────	─────────
At 31 December 2025	1	299,999	85,082	(541,064)	-	(155,982)
	═════════	═════════	═════════	═════════	═════════	═════════

UK Angelalign Technology Ltd.

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

General Information

UK Angelalign Technology Ltd. is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 14424079. The registered office of the company is 30 Old Bailey, London, EC4M 7AU, United Kingdom which is also the principal place of business of the company.

The nature of the company's operations and its principal activities are set out in the Directors' Report.

The financial statements have been presented in Pound (£) which is also the functional currency of the company. All values are rounded to the nearest pound except where otherwise indicated.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006. making use of the following exemptions:

? the requirements of Section 7 Statement of Cash Flows;

? the requirements of Section 3 Financial Statement Presentation paragraph 3.17 (d);

? the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

? the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

? the requirements of Section 33 Related Party Disclosures paragraph 33.7.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover represents the fair value of consideration received or receivable for goods supplied and services rendered in the ordinary course of the Company’s activities. It comprises revenue from the sale of aligners (recognised on delivery), provision of training services (recognised as the services are delivered), and sale of scrap (recognised upon transfer to the buyer).

Tangible assets and depreciation

Tangible assets are stated at cost, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Computer equipment

3 years

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Related parties

For the purposes of these financial statements a party is considered to be related to the company if:

the party has the ability, directly or indirectly, through one or more intermediaries to control the company or exercise significant influence over the company in making financial and operating policy decisions or has joint control over the company;

the company and the party are subject to common control;

the party is an associate of the company or forms part of a joint venture with the company;

the party is a member of key management personnel of the company or the company's parent, or a close family member of such as an individual, or is an entity under the control, joint control or significant influence of such individuals;

the party is a close family member of a party referred to above or is an entity under the control or significant influence of such individuals; or

the party is a post-employment benefit plan which is for the benefit of employees of the company or of any entity that is a related party of the company.

Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the company.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Going concern

The financial statements have been prepared on a going concern basis.


4.	Other Gains and Losses	2025	2024
		£	£

	Fair value gains and losses are as follows:

	Foreign exchange	(26,037)	76,354
		═════════	═════════


5.	Employees

	The average monthly number of employees during the financial year was 14.

		2025	2024
		Number	Number

	Clinical	5	1
	Sales	9	8
		─────────	─────────
		14	9
		═════════	═════════


6.	Tangible assets
		Computer	Total
		equipment

		£	£
	Cost
	At 1 January 2025	9,601	9,601
		─────────	─────────

	At 31 December 2025	9,601	9,601
		─────────	─────────
	Depreciation
	At 1 January 2025	2,864	2,864
	Charge for the financial year	3,040	3,040
		─────────	─────────
	At 31 December 2025	5,904	5,904
		─────────	─────────
	Net book value
	At 31 December 2025	3,697	3,697
		═════════	═════════
	At 31 December 2024	6,737	6,737
		═════════	═════════

Debtors

2025

2024

Trade debtors

1,061,141

401,730

Amounts owed by group undertakings

13,705

8,303

Other debtors

63,879

30,179

Taxation (Note 9)

7,013

Prepayments and accrued income

33,858

96,867

─────────

1,179,596

537,079

═════════

Amounts owed by group companies are unsecured, interest free and payable on demand.

Creditors

2025

2024

Amounts falling due within one year

Trade creditors

29,026

27,757

Amounts owed to group undertakings

567,712

793,332

Taxation (Note 9)

10,192

18,513

Other creditors

169,181

549,491

Accruals and deferred income

1,712,566

298,324

─────────

2,488,677

1,687,417

═════════

Amounts owed to group companies are unsecured, interest free and payable on demand.


9.	Taxation	2025	2024
		£	£

	Debtors:
	VAT	7,013	-
		═════════	═════════
	Creditors:
	PAYE / NI	10,192	18,513
		═════════	═════════

10.

Reserves

Share Premium Reserve

The amount carried forward is the premium that arose from the issue of shares on 17 October 2022.

Capital Conversion Reserve

The capital conversion reserves during the year relates to funds held by the company for share based payments.

Other reserves

Other reserves consists of prior period retained earnings adjustment.

11.

Capital commitments

The company had no material capital commitments at the financial year-ended 31 December 2025(2024: £Nil).

12.

Related party transactions

The company has availed of the exemption under FRS 102 Section 1A in relation to the disclosure of transactions with group undertakings.

13.

Parent and ultimate parent company

The company regards Europe Angelalign Technology B.V. as its parent company.

The companys ultimate parent undertaking is Angelalign Technology Inc. The address of Angelalign Technology Inc. is PO Box 309, Ugland House, Grand Cayman, KY1-1104, Cayman Islands.

14.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.