proMX UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

proMX UK Limited is a private company, limited by shares, registered in England and Wales (CRN 12118352).

The address of its registered office is:
Unit 3 Marcus Close
Tilehurst
Reading
Berkshire
United Kingdom
RG30 4EB

These financial statements were authorised for issue by the Board on 20 April 2026.

Audit Report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 20 April 2026 ........................................ was Jason Pyke FCA, who signed for and on behalf of Vale & West Accountancy Services Limited.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention. The financial statements are presented in pounds sterling (GBP), which is the company's functional and presentational currency.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable for the supply of services. Revenue is reduced for customer returns, rebates and other similar allowances. Revenue from contracts to provide services is recognised in the period in which the services are carried out having regard to satisfactory fulfilment of contractual obligations.

proMX UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

Tax on profit represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from the profit as reported in the profit and loss account 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 year.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities and the corresponding tax bases used to compute taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for temporary differences to the extent that it is probable that taxable profits will be available to utilise the timing difference.

Deferred tax liabilities and assets are measured at tax rates that are expected to apply in the period the liability is settled or the asset realised. The measurement of deferred tax liabilities and assets reflects the tax consequences in which the company expects to recover or settle the underlying amount of its assets and liabilities.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation on tangible fixed assets is charged to profit or loss so as to write off their value, over their estimated useful lives, as below:

At each reporting date, the company reviews the carrying amounts of its tangible fixed assets to determine
whether there is any indication of impairment. Any impairment is charged to profit or loss.

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	20% Straight Line
Computer Equipment	25% Straight Line

Leases

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

Defined contribution pension obligation

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.

proMX UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Going concern

The company is reliant on the financial support from its parent company, proMX AG, from which the company has received a letter of financial support.

Having made enquiries as to the financial position and performance of the parent company, the directors have a reasonable expectation that the parent company has adequate resources to continue to provide financial support to the company for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

proMX UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Computer equipment £	Total £
Cost or valuation
At 1 January 2025	153	21,419	21,572
Additions	-	578	578
At 31 December 2025	153	21,997	22,150
Depreciation
At 1 January 2025	115	12,217	12,332
Charge for the year	31	5,232	5,263
At 31 December 2025	146	17,449	17,595
Carrying amount
At 31 December 2025	7	4,548	4,555
At 31 December 2024	38	9,202	9,240

5

Debtors

Current	31 December 2025 £	31 December 2024 £
Trade debtors	47,860	5,158
Amounts owed by group undertakings	37,657	10,010
Other debtors	8,891	27,019
	94,408	42,187

6

Creditors

Creditors: amounts falling due within one year

	31 December 2025 £	31 December 2024 £
Due within one year
Trade creditors	1,238	4,456
Amounts owed to group undertakings	55,595	66,428
Taxation and social security	17,193	9,947
Other creditors	42,751	29,208
	116,777	110,039

proMX UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

7	FRC's Ethical Standard - Provision available for small entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

8	Ultimate controlling party

The Company is a subsidiary of proMX AG, which is incorporated and resident in Germany and is the Company’s immediate parent undertaking.

The ultimate controlling party of the Company is cyberbix GmbH, which is incorporated and resident in Germany.

Consolidated financial statements are prepared by audius AG. Copies of these consolidated financial statements can be obtained from Mercedesstraße 31, 71384 Weinstadt, Germany.