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

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Icron Group Holding Limited is a private company limited by shares incorporated in England and Wales. The registered office is Level18, 40 Bank Street, London, United Kingdom, E14 5NR.

These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a parent company which is entitled to the exemption from the requirement to prepare consolidated financial statements under section 398 of the Companies Act 2006 as the group qualifies as a small group. The financial statements therefore present information about the company as an individual undertaking and not about its group.

The financial statements have been prepared on a going concern basis. The directors have considered the company's financial position and are satisfied that the parent undertaking will continue to provide financial support as required for at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Investments in subsidiary undertakings are stated at cost less any accumulated impairment losses.

Investments are reviewed for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

The company has elected to apply Sections 11 and 12 of FRS 102.

Basic financial assets and financial liabilities are initially recognized at transaction price and subsequently measured at amortized cost.

Current tax is recognized for the amount of income tax payable in respect of the taxable profit for the current period.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts due to group undertakings are unsecured, interest free and repayable on demand.

The company has taken advantage of the exemption available in FRS 102 section 33.1a whereby it has not disclosed transactions with wholly owned subsidiary undertakings in the group.

The ultimate controlling party is Mr. B. Allirajah by virtue of his controlling shareholding interest in the group.