REGISTERED NUMBER: 11740125 (England and Wales)

THE HUMAN EDGE GROUP LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms K D B Odhalo

Mr P J Millett

Mr J A Younis

Mr J C Preston

SECRETARY:

Mr H J Dellar

REGISTERED OFFICE:

1 The Sanctuary

London

SW1P 3JT

REGISTERED NUMBER:

11740125 (England and Wales)

AUDITORS:

Hakim Fry

Chartered Accountants

Statutory Auditor

69-71 East Street

Epsom

Surrey

KT17 1BP

FIXED ASSETS

Tangible assets

4

1,307

1,573

CURRENT ASSETS

Debtors

5

60,907

49,813

Cash at bank

48,777

175,438

109,684

225,251

CREDITORS

Amounts falling due within one year

6

95,787

87,509

NET CURRENT ASSETS

13,897

137,742

TOTAL ASSETS LESS CURRENT LIABILITIES

15,204

139,315

CREDITORS

Amounts falling due after more than one year

7

(305,511

)

(307,743

)

PROVISIONS FOR LIABILITIES

9

-

(315

)

NET LIABILITIES

(290,307

)

(168,743

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

(290,407

)

(168,843

)

SHAREHOLDERS' FUNDS

(290,307

)

(168,743

)

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

Mr P J Millett - Director

1.	STATUTORY INFORMATION

The Human Edge Group Ltd 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 Company Information page.

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the year end 31/12/2025. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

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

Other grants

The company engages with grant making organisations to implement funded projects. FRS102 would expect that non-government grants that do not impose specified future performance-related conditions should be recognised in income when the resources are received or receivable. However, the substance of the agreements is more accurately described as an engagement of services and therefore the accounting policy is to recognised the income over the length of the project funded or the service being provided. That is, when there is entitlement to recognise the income, the amount can be measured reliably and it is probable that economic benefits will flow to the entity.

Funds received as the lead partner in a project, through grant funding or contract funding, on behalf of a partner or contractor is only recognised as income once reciprocal expenditure is recognised from the partner claiming their allotment, or if entitlement is otherwise obtained to the funds.

Going concern

The board of directors consider that there are no material uncertainties affecting the going concern of the company and the financial statements have been prepared on the going concern basis. To assess the going concern status, the board have considered the twelve months of operation following the signing date of the accounts. The board considers that the ongoing support from directors' loans, post-year cash flows and shareholder funding will be adequate for the company's needs.

Trade and other debtors

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are

recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised cost, net of impairment.

Cash and cash equivalents

Cash and cash equivalents comprise of 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.

Trade and other creditors

Trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a

financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classifieds current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

11,827

Additions

940

At 31 December 2025

12,767

DEPRECIATION

At 1 January 2025

10,254

Charge for year

1,206

At 31 December 2025

11,460

NET BOOK VALUE

At 31 December 2025

1,307

At 31 December 2024

1,573

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

53,716

27,561

Other debtors

7,191

22,252

60,907

49,813

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

2,872

6,618

Taxation and social security

-

3,612

Other creditors

92,915

77,279

95,787

87,509

Included in other creditors is an amount of £1,296 (2024 £1,520) accrual for pension contributions.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

305,511

307,743

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

305,511

307,743

8.

LOANS

Other creditors include long term interest free loans from the director of £305,511 (2024 - £307,743) it is the director's intention to convert the £307,743 of the loan to equity in a future period.

9.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

-

315

Deferred

tax

£

Balance at 1 January 2025

315

Credit to Income Statement during year

(315

)

Balance at 31 December 2025

-

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

100

Ordinary

1

100

100

11.

RESERVES

Retained

earnings

£

At 1 January 2025

(168,843

)

Deficit for the year

(121,564

)

At 31 December 2025

(290,407

)

12.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Nilesh C Patel FCA (Senior Statutory Auditor)

for and on behalf of Hakim Fry

13.	RELATED PARTY DISCLOSURES

During the year, the company has entered a contract to sell £58,601 worth of service to a close-family member of the directors. £14,305 invoiced in 2025. All transactions were conducted at arm's length.

14.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms K D B Odhalo.