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REGISTERED NUMBER: 14159254 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

EVOUCHERS LTD

EVOUCHERS LTD (REGISTERED NUMBER: 14159254)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

EVOUCHERS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | P M G Dabrowa

| REGISTERED OFFICE: | Wonde

| Furlong House

| 2 Kings Court

| Newmarket

| Suffolk

| CB8 7SG

| REGISTERED NUMBER: | 14159254 (England and Wales)

| AUDITORS: | S&W Audit

| Stonecross

| Trumpington High Street

| Cambridge

| CB2 9SU

EVOUCHERS LTD (REGISTERED NUMBER: 14159254)

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 7,665 |  | - |  |

Tangible assets | 5 | 14,237 |  | - |  |

Investments | 6 | 20 |  | - |  |

21,922 |  | - |  |

CURRENT ASSETS

Debtors | 7 | 3,969,005 |  | - |  |

Cash at bank | 19,256,827 |  | 1 |  |

23,225,832 |  | 1 |  |

CREDITORS

Amounts falling due within one year | 8 | (22,438,943 | ) | - |  |

NET CURRENT ASSETS | 786,889 |  | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 808,811 |  | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 808,810 |  | - |  |

808,811 |  | 1 |  |

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2026 and were signed by:

P M G Dabrowa - Director

EVOUCHERS LTD (REGISTERED NUMBER: 14159254)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | Statutory information

| Evouchers 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.

| Significant judgements and estimates

| The preparation of financial statements in conformity with FRS 102 requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and other factors that are considered to be reasonable under the circumstances.

| The following are the critical judgements and estimates that have the most significant effect on amounts recognised in the financial statements:

| Recoverability of Debtors (Estimate)

| The group assesses the recoverability of trade debtors based on ageing, historical default rates, and known issues with specific customers. Provisions are made where recovery is considered doubtful.

| Intangible assets

| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses, except for those intangible assets acquired as part of a hive-down, which were recognised at book value.

| All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Patents & Licences - 10 years

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method, as follows:

| Computer Equipment - 3 years

| The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

EVOUCHERS LTD (REGISTERED NUMBER: 14159254)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | Accounting policies - continued

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Operating leases

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | Wages and salaries

| The average number of employees during the year was 33 (2024 - NIL ) .

EVOUCHERS LTD (REGISTERED NUMBER: 14159254)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | Intangible fixed assets

| Patents

| and

| licences

£ |

| Cost

| Additions | 8,737 |  |

| At 30 November 2025 | 8,737 |  |

| Amortisation

| Amortisation for year | 1,072 |  |

| At 30 November 2025 | 1,072 |  |

| Net book value

| At 30 November 2025 | 7,665 |  |

| The net book value of patents & licences in the previous year was £nil.

5. | Tangible fixed assets

| Computer

| equipment

£ |

| Cost

| Additions | 32,384 |  |

| At 30 November 2025 | 32,384 |  |

| Depreciation

| Charge for year | 18,147 |  |

| At 30 November 2025 | 18,147 |  |

| Net book value

| At 30 November 2025 | 14,237 |  |

| The net book value of computer equipment in the previous year was £nil.

EVOUCHERS LTD (REGISTERED NUMBER: 14159254)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

6. | Fixed asset investments

| Shares in

| group

| undertaking

£ |

| Cost

| Additions | 20 |  |

| At 30 November 2025 | 20 |  |

| Net book value

| At 30 November 2025 | 20 |  |

| The net book value of shares in group undertakings in the previous year was £nil.

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,841,803 |  | - |  |

| Other debtors | 127,202 |  | - |  |

3,969,005 |  | - |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 83,661 |  | - |  |

| Amounts owed to group undertakings | 1,293,745 |  | - |  |

| Taxation and social security | 355,170 |  | - |  |

| Other creditors | 20,706,367 |  | - |  |

22,438,943 |  | - |  |

9. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Mark Prince (Senior Statutory Auditor)

| for and on behalf of S&W Audit

10. | Immediate and ultimate parent undertaking

| The company’s immediate and ultimate parent undertaking is Beyond Holdings Ltd, a company incorporated in England and Wales.