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Registered number: 14721506
Promon Appsec UK Limited
Financial Statements
For The Year Ended 31 December 2025
Goodwille Limited
Promon Appsec UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Promon Appsec UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 14721506

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 394,391 |  | 142,037 |
Cash at bank and in hand |  | 201,047 |  | 78,326 |
|  | 595,438 |  | 220,363 |
Creditors: Amounts Falling Due Within One Year | 5 | (339,721 ) |  | (103,340 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 255,717 |  | 117,023
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 255,717 |  | 117,023
NET ASSETS |  |  | 255,717 |  | 117,023
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10 |  | 10
Other reserves |  |  | 29,392 |  | -
Profit and Loss Account |  |  | 226,315 |  | 117,013
SHAREHOLDERS' FUNDS |  |  | 255,717 |  | 117,023

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Christian Soelberg Director
12/03/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Promon Appsec UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Promon Appsec UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14721506 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
These financial statements have been prepared on the going concern basis, which assumes that the company will be able to meet its financial obligations as they fall due for payment for the foreseeable future. The company is reliant upon the continued support of its parent undertaking, Promon AS, to be able to do this. Promon AS has indicated to the directors, that support will be provided as it is required.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion the only significant judgement and key source of estimation uncertainty is the valuation of share based payments.
2.4. Turnover
Revenue is recognised under a transfer pricing agreement with the parent company and recognised in the period in which the expense is incurred.
2.5. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 2
Page 3
Promon Appsec UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Debtors
Basic financial assets, including trade and other debtors, are intially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
2.10. Cash and cash equivalents
Cash and cash equivalents comprise 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.
2.11. Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
2.12. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.13. Share Based Payments
The group to which the company belongs operates an equity-settled, share-based compensation plan, under which the company receives services from employees as consideration for equity instruments of the ultimate parent company.
Equity-settled arrangements are measured at fair value at the date of the grant and this fair value is expensed over the three-year vesting period. The amount recognised as an expense is adjusted to reflect the actual number of options that will vest. The equity element of the fair value expense is posted to other reserves.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 12 (2024: 6)
12 6
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments | 2,708 |  | 281
VAT | 1,186 |  | 1,004
Amounts owed by group undertakings | 390,497 |  | 140,752
| 394,391 |  | 142,037

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,195 |  | -
Corporation tax | 52,404 |  | 21,849
Other taxes and social security | 72,285 |  | 38,633
Accruals | 202,837 |  | 42,858
| 339,721 |  | 103,340

Page 3
Page 4
Promon Appsec UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

7. Dividends
No dividends were proposed or paid during the current year or prior period.
8. Related Party Transactions
The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.
9. Ultimate Parent Undertaking and Controlling Party
The parent company of the smallest group in which these financial statements are consolidated is Promon AS, a company incorporated in Norway. The registered office of Promon AS is Stortingsgate 4, Oslo, 0158.
10. Audit Information
The auditor's report on the accounts of Promon Appsec UK Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by David Wheeler (Senior Statutory Auditor) for and on behalf of Bourner Bullock , Statutory Auditor.

Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE

Page 4