Company No: 09089888 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investments	5	750,000		1,000,000
		750,000		1,000,000
Current assets
Debtors	6	852		3,045
Cash at bank and in hand		18,330		23,374
		19,182		26,419
Creditors: amounts falling due within one year	7	( 4,920)		( 4,870)
Net current assets		14,262		21,549
Total assets less current liabilities		764,262		1,021,549
Net assets		764,262		1,021,549
Capital and reserves
Called-up share capital	8	1,530		1,530
Other reserves		0		3
Profit and loss account		762,732		1,020,016
Total shareholders' funds		764,262		1,021,549

For the financial year ending 28 February 2026 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 financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Edge Group Limited (registered number: 09089888) were approved and authorised for issue by the Director on 02 November 2026. They were signed on its behalf by:

D Glick Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Edge Group Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Whales . The address of the Company's registered office is 13-14 Welbeck Street, London, W1G 9XU .

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so to obtain benefit from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operational decisions of the associate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as 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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		2

3. Share-based payments

Cash-settled share-based payment schemes

Under the terms of the Group's Enterprise Management Incentive scheme, the Board may offer employees and directors options to purchase ordinary shares in the company. The options are exercisable once the company has notified the holder of an exit event. They can be exercised up to the point of completion of an exit event. The options shall lapse at the earlier of the following:

1. The option holder's death;
2. The date upon whIch the option holder ceases to be an employee of the company
3. 10 years from the sate of granting; or
4. The ninetieth day following completion of an exit event

During the year ended 28 February 2026, the company granted nil options (2025: nil) and 3 (2025: nil) options lapsed during the period. The total options at the year end were Nil (2025: three).

4. Tangible assets

	Vehicles		Total
	£		£
Cost
At 01 March 2025	21,184		21,184
At 28 February 2026	21,184		21,184
Accumulated depreciation
At 01 March 2025	21,184		21,184
At 28 February 2026	21,184		21,184
Net book value
At 28 February 2026	0		0
At 28 February 2025	0		0

5. Fixed asset investments

	2026		2025
	£		£
Subsidiary undertakings	750,000		1,000,000

6. Debtors

	2026		2025
	£		£
Prepayments	769		847
Other debtors	83		2,198
	852		3,045

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	0		870
Amounts owed to director	1,200		0
Accruals	3,720		4,000
	4,920		4,870

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
15,300 A Ordinary shares of £ 0.10 each	1,530		1,530

The share capital reserve represents the nominal value of shares that have been issued.

The capital reserve included the proceeds received in return for granting share options which have yet to be exercised.

The profit and loss account included all current and prior period retained profits and losses.