Year Ended
Registration number:
ESET Software UK Limited
Contents
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Company Information |
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Strategic Report |
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Director's Report |
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Statement of Director's Responsibilities |
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Independent Auditor's Report |
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Statement of Income and Retained Earnings |
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Balance Sheet |
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Statement of Cash Flows |
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Notes to the Financial Statements |
ESET Software UK Limited
Company Information
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Director |
M Mikus |
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Registered office |
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Auditors |
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ESET Software UK Limited
Strategic Report for the Year Ended 31 December 2025
The director presents his strategic report for the year ended 31 December 2025.
Principal activity
The principal activity of the company is the marketing and distribution of software products.
Fair review of the business
As director, I aim to present a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. The review is consistent with the size and nature of the business and is written in the context of the risks and uncertainties that the company faces.
I consider the key performance indicators of the business to be based around volume growth and profitability. I am pleased to report the following headline results for the year;
The company's key financial and other performance indicators during the year were as follows:
|
Unit |
2025 |
2024 |
|
|
Turnover |
£ |
20,510,197 |
21,045,852 |
|
Gross profit margin |
% |
53 |
46 |
|
Profit before tax |
£ |
919,373 |
729,925 |
|
Net assets |
£ |
1,607,160 |
957,999 |
I am satisfied with the results for the year. In what is a competitive market, the company continues to make progress based on the organic sales growth and development of the ESET brand. Continued development is expected for next year.
ESET Software UK Limited
Strategic Report for the Year Ended 31 December 2025
Principal risks, uncertainties and financial instruments
The business' activities expose it primarily to the financial risks of changes in foreign currency exchange rates.
The business' principal financial instruments comprise bank balances, trade debtors and trade related creditors to the business. The main purpose of these instruments is to finance the business' operations.
In respect of bank balances, the liquidity risk is managed by maintaining a balance between the continuity of funding and flexibility of cash resources. All of the business' cash balances are held in such a way that achieves a competitive rate of interest. The business makes use of investment and deposit account facilities where funds are available.
Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both time and credit limits. The amounts presented in the balance sheet are net of allowances for doubtful debtors.
Trade creditors' liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.
The company is keeping a close eye on the events happening in Ukraine following the invasion by Russia. As part of a global group, during 2022, we decided to end the sale of products to new customers in Russia and Belarus to make clear the group's position and support for Ukraine and its people.
ESET Group provides humanitarian aid via ESET Foundation to support non-profit humanitarian organisations working in Ukraine, and set up a system of financial assistance for Ukrainian refugees providing them with accommodation.
ESET Software UK Limited
Strategic Report for the Year Ended 31 December 2025
Future developments
The company operates in a competitive environment dominated by established brands with well developed distribution channels. The company has devoted and will continue to devote large amounts of resource into developing product awareness and the strength of the ESET brand generally. Future financial and non-financial KPI's will be based on organic sales growth and measures of market awareness.
Approved by the
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ESET Software UK Limited
Director's Report for the Year Ended 31 December 2025
The director presents his report and the financial statements for the year ended 31 December 2025.
Director of the company
The director who held office during the year was as follows:
Going concern
ESET operates in the sale and delivery of advanced cybersecurity solutions that protect IT systems for both individual consumers and organisations ranging from SMEs to large enterprises. The UK cybersecurity sector continues to experience strong, sustained expansion. In the most recent government analysis (March 2025), the UK sector generated £13.2 billion in revenue, marking a 12% year on year increase, and now employs 67,300 people, up 11% from the prior year.
The company has expanded its portfolio with a range of new products, most notably cloud based offerings that open opportunities across new customer segments. By transitioning many of our traditional on premises solutions to cloud delivery, we are strengthening our ability to compete with vendors who already operate cloud first models.
ESET’s roadmap for 2026 and beyond is ambitious, with the development of an open XDR platform positioned as a key driver of growth—particularly within the MSSP space and among medium to large enterprises.
In 2023, we made a significant shift by investing heavily in paid services in addition to software sales. This services-led approach has proven highly profitable, and we continue to accelerate our efforts in this area. We saw strong growth throughout 2025, and we expect this momentum to continue through 2026 and beyond, making services the highest-growth segment for our UK business.
The UK cybersecurity market remains intensely competitive. As the industry expands beyond traditional endpoint protection, we are now contending not only with our long standing competitors but also with a much broader set of players. Established network and infrastructure vendors are increasingly integrating endpoint security into their portfolios, while service led partners are overlaying agnostic, consolidated security offerings that compete directly with traditional endpoint solutions. This convergence of platforms, services, and reseller capabilities is creating a more crowded and noisier marketplace, making differentiation increasingly challenging.
Having considered the company’s current financial position, the Director has a reasonable expectation that the company will continue to meet its liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.
ESET Software UK Limited
Director's Report for the Year Ended 31 December 2025
Disclosure of information to the auditors
The director has taken steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information. The director confirms that there is no relevant information that he knows of and of which he knows the auditors are unaware.
Other matters
In accordance with section 414C(11) of the Companies Act 2006, information regarding financial instruments and future developments has been disclosed in the Strategic Report.
Approved by the
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ESET Software UK Limited
Statement of Director's Responsibilities
The director acknowledges his responsibilities for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
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select suitable accounting policies and apply them consistently; |
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make judgements and accounting estimates that are reasonable and prudent; |
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state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and |
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ESET Software UK Limited
Independent Auditor's Report to the Members of ESET Software UK Limited
Opinion
We have audited the financial statements of ESET Software UK Limited (the 'company') for the year ended 31 December 2025, which comprise the Statement of Income and Retained Earnings, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
• | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended; |
• | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
• | have been prepared in accordance with the requirements of the Companies Act 2006. |
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The director are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
ESET Software UK Limited
Independent Auditor's Report to the Members of ESET Software UK Limited
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
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the information given in the Strategic Report and Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
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the Strategic Report and Director's Report have been prepared in accordance with applicable legal requirements. |
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Director's Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
• | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or |
• | the financial statements are not in agreement with the accounting records and returns; or |
• | certain disclosures of director's remuneration specified by law are not made; or |
• | we have not received all the information and explanations we require for our audit. |
Responsibilities of the director
As explained more fully in the Statement of Director's Responsibilities set out on page 7, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor Responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
ESET Software UK Limited
Independent Auditor's Report to the Members of ESET Software UK Limited
As part of our audit planning we obtained an understanding of the legal and regulatory framework that is applicable to Eset Software UK Limited which was gained through appropriate audit engagement team selection (ensuring competence and capability to recognise non-compliance) and discussions with management. This covered any knowledge or evidence of actual and potential fraud, litigation and claims, which was followed up with corroborative audit review work. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the company’s ability to continue trading and the risk of material misstatement to the accounts. Based on our understanding of the group and industry, we identified that the principal risks of non-compliance with laws and regulations relating to breaches around health and safety regulations. We considered the extent to which non-compliance with these laws and regulations may have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as The Companies Act 2006 and relevant tax legislation.
We also discussed with management to what extent the business is exposed to fraud – either inherently because of nature of operations, assets or because of weaknesses in internal controls. From these discussions we have evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements. The key incentive identified is to meet the targets agreed with the group and we determined that the principal risks were related to the overstatement of profit, either through overstating revenue, understating expenditure or management bias in accounting estimates.
Based on this understanding we designed our audit procedures to identify non-compliance with relevant laws and regulations. Our procedures involved the following:
• Enquiries of management regarding their knowledge of any non compliance with laws and regulations that could affect the financial statements. As part of these enquiries we also discussed with management whether there have been any known instances of fraud, of which there were none.
In response to the identified risk, as part of our audit work we:
• Sampled sales of generated software licence keys to ensure that sales are complete in the accounts.
• Audited the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
• Reviewed estimates and judgements made in the accounts for any indication of bias and challenged assumptions used by management in making the estimates.
• Tested sales cut-off around the financial year end linked with service sales to ensure that the deferred income estimate was reasonable.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate omissions, collusion, forgery, misrepresentations, or the override of internal controls. We are also less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
ESET Software UK Limited
Independent Auditor's Report to the Members of ESET Software UK Limited
Use of our report
This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
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Towngate House
2-8 Parkstone Road
Dorset
BH15 2PW
ESET Software UK Limited
Statement of Income and Retained Earnings
Year Ended 31 December 2025
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Note |
2025 |
2024 |
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|
Turnover |
|
|
|
|
Cost of sales |
( |
( |
|
|
Gross profit |
|
|
|
|
Administrative expenses |
( |
( |
|
|
Other operating income |
|
|
|
|
Operating profit |
|
|
|
|
Other interest receivable and similar income |
- |
|
|
|
Interest payable and similar charges |
( |
( |
|
|
(2,167) |
(4,206) |
||
|
Profit before tax |
|
|
|
|
Taxation |
( |
( |
|
|
Profit for the financial year |
|
|
|
|
Retained earnings brought forward |
957,997 |
917,777 |
|
|
Dividends paid |
- |
( |
|
|
Retained earnings carried forward |
1,607,158 |
957,997 |
The company has no recognised gains or losses for the year other than the results above so has not prepared a Statement of Comprehensive Income.
ESET Software UK Limited
Balance Sheet
31 December 2025
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Note |
2025 |
2024 |
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Fixed assets |
|||
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Tangible assets |
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Current assets |
|||
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Debtors |
|
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Cash at bank and in hand |
|
|
|
|
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||
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Creditors: Amounts falling due within one year |
( |
( |
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Net current assets |
|
|
|
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Total assets less current liabilities |
|
|
|
|
Creditors: Amounts falling due after more than one year |
( |
( |
|
|
Provisions for liabilities |
|
|
|
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Net assets |
|
|
|
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Capital and reserves |
|||
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Called up share capital |
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|
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Profit and loss account |
|
|
|
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Shareholders' funds |
|
|
Approved and authorised by the
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Company Registration Number: 07184889
ESET Software UK Limited
Statement of Cash Flows
Year Ended 31 December 2025
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Note |
2025 |
2024 |
|
|
Cash flows from operating activities |
|||
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Profit for the year |
|
|
|
|
Adjustments to cash flows from non-cash items |
|||
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Depreciation and amortisation |
|
|
|
|
Loss on disposal of tangible assets |
- |
|
|
|
Finance income |
- |
( |
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Finance costs |
|
|
|
|
Income tax expense |
|
|
|
|
|
|
||
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Working capital adjustments |
|||
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Decrease/(increase) in trade debtors |
|
( |
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Increase/(decrease) in trade creditors |
|
( |
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Increase in deferred income |
|
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|
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Cash generated from operations |
|
|
|
|
Income taxes paid |
( |
( |
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|
Net cash flow from operating activities |
|
|
|
|
Cash flows from investing activities |
|||
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Interest received |
- |
|
|
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Acquisitions of tangible assets |
( |
( |
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Net cash flows from investing activities |
( |
( |
|
|
Cash flows from financing activities |
|||
|
Interest paid |
( |
( |
|
|
Dividends paid |
- |
( |
|
|
Net cash flows from financing activities |
( |
( |
|
|
Net increase/(decrease) in cash and cash equivalents |
|
( |
|
|
Cash and cash equivalents at 1 January |
|
|
|
|
Cash and cash equivalents at 31 December |
1,958,853 |
725,236 |
|
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
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General information |
The company is a private company limited by share capital, incorporated in England and Wales.
The address of its registered office is:
These financial statements were authorised for issue by the
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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
The company's financial statements have been prepared in accordance with FRS102 - the Financial Reporting Standard applicable in the UK and Republic of Ireland.
There are no material departures from FRS102.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
These financial statements have been prepared using £ Sterling and have been rounded to the nearest whole pound.
Name of parent of group
The immediate parent company is ESET, spol. s.r.o.
The ultimate parent company is ESET, spol. s.r.o.
These financial statements are consolidated in the financial statements of ESET, spol. s.r.o.
Foreign currency transactions and balances
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
Tax
Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred corporation tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred corporation tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
Tangible assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
|
Asset class |
Depreciation method and rate |
|
Office equipment, fixtures and fittings |
5 - 10 years straight line |
|
Computer equipment |
2 - 8 years straight line |
|
Leasehold land and buildings |
In line with lease |
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:
|
Asset class |
Amortisation method and rate |
|
Internally generated software development costs |
5 Year Straight Line |
Leases
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Lease incentives are written off to the profit and loss account in accordance with the terms of the lease.
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.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
Financial instruments
Classification
• Short term trade and other debtors and creditors; and
• Cash and bank balances.
All financial instruments are classified as basic.
Recognition and measurement
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.
Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.
Revenue recognition
Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. Turnover is derived from website, direct and reseller sales of ESET product licences and is recognised immediately on receipt of order. Software and signature updates are provided by and are the responsibility of ESET spol s r.o.
|
Revenue |
The analysis of the company's Turnover for the year by market is as follows:
|
2025 |
2024 |
|
|
UK |
|
|
|
Europe |
|
|
|
Rest of world |
|
|
|
|
|
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Other operating income |
The analysis of the company's other operating income for the year is as follows:
|
2025 |
2024 |
|
|
Miscellaneous other operating income |
|
|
|
Operating profit |
Arrived at after charging/(crediting)
|
2025 |
2024 |
|
|
Depreciation expense |
|
|
|
Foreign exchange losses |
|
|
|
Loss on disposal of property, plant and equipment |
- |
|
|
Other interest receivable and similar income |
|
2025 |
2024 |
|
|
Interest income on bank deposits |
- |
|
|
Interest payable and similar expenses |
|
2025 |
2024 |
|
|
Interest on bank overdrafts and borrowings |
|
- |
|
Interest expense on other finance liabilities |
- |
|
|
|
|
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Staff costs |
The aggregate payroll costs (including director's remuneration) were as follows:
|
2025 |
2024 |
|
|
Wages and salaries |
|
|
|
Social security costs |
|
|
|
Pension costs, defined contribution scheme |
|
|
|
Redundancy costs |
- |
|
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Other employee expense |
|
|
|
|
|
The average number of persons employed by the company (including the director) during the year, was 81 (2024 - 78).
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Auditor's remuneration |
|
2025 |
2024 |
|
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Audit of the financial statements |
|
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Other fees to auditors |
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Other services |
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Taxation |
Tax charged/(credited) in the profit and loss account
|
2025 |
2024 |
|
|
Current taxation |
||
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UK corporation tax |
|
|
|
Deferred taxation |
||
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Arising from origination and reversal of timing differences |
( |
( |
|
Tax expense in the income statement |
|
|
The tax on profit before tax for the year is the same as the standard rate of corporation tax in the UK (2024 - the same as the standard rate of corporation tax in the UK) of
The differences are reconciled below:
|
2025 |
2024 |
|
|
Profit before tax |
|
|
|
Corporation tax at standard rate |
|
|
|
Tax increase from effect of capital allowances and depreciation |
|
|
|
Tax decrease from other short-term timing differences |
( |
( |
|
Effect of expense not deductible in determining taxable profit (tax loss) |
|
|
|
Tax increase from other tax effects |
|
|
|
Total tax charge |
|
|
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Intangible assets |
|
Internally generated software development costs |
Total |
|
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Cost or valuation |
||
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At 1 January 2025 |
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At 31 December 2025 |
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Amortisation |
||
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At 1 January 2025 |
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At 31 December 2025 |
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Carrying amount |
||
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At 31 December 2025 |
- |
- |
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Tangible assets |
|
Leasehold land and buildings |
Office fixtures & equipment |
Computer equipment |
Total |
|
|
Cost or valuation |
||||
|
At 1 January 2025 |
|
|
|
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Additions |
- |
|
|
|
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Disposals |
- |
- |
( |
( |
|
At 31 December 2025 |
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Depreciation |
||||
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At 1 January 2025 |
|
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|
Charge for the year |
|
|
|
|
|
Eliminated on disposal |
- |
- |
( |
( |
|
At 31 December 2025 |
|
|
|
|
|
Carrying amount |
||||
|
At 31 December 2025 |
|
|
|
|
|
At 31 December 2024 |
|
|
|
|
Included within the net book value of leasehold land and buildings above is £30,515 (2024 - £83,302) in respect of short leasehold land and buildings.
|
Debtors |
|
2025 |
2024 |
|
|
Trade debtors |
|
|
|
Other debtors |
|
- |
|
Prepayments |
|
|
|
|
|
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Creditors |
|
Note |
2025 |
2024 |
|
|
Due within one year |
|||
|
Trade creditors |
|
|
|
|
Amounts due to group undertakings |
|
|
|
|
Social security and other taxes |
|
|
|
|
Outstanding defined contribution pension costs |
|
|
|
|
Other creditors |
|
|
|
|
Accruals |
|
|
|
|
Corporation tax |
281,086 |
180,815 |
|
|
Deferred income |
|
|
|
|
|
|
||
|
Due after one year |
|||
|
Deferred income |
|
|
|
|
Other creditors |
|
|
|
|
|
|
|
Pension and other schemes |
Defined contribution pension scheme
The company operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £
Contributions totalling £
|
Obligations under leases and hire purchase contracts |
Operating leases
The total of future minimum lease payments is as follows:
|
2025 |
2024 |
|
|
Not later than one year |
|
|
|
Later than one year and not later than five years |
|
|
|
|
|
The amount of non-cancellable operating lease payments recognised as an expense during the year was £
ESET Software UK Limited
Notes to the Financial Statements
Year Ended 31 December 2025
|
Related party transactions |
Key management compensation
|
2025 |
2024 |
|
|
Salaries and other short term employee benefits |
|
|
The company has taken advantage of the exemption in FRS 102 s33.1A from disclosing transactions with other members of the group.
|
Deferred tax and other provisions |
|
Deferred tax |
|
|
At 1 January 2025 |
( |
|
Increase (decrease) in existing provisions |
( |
|
At 31 December 2025 |
( |
|
|
|
The deferred tax provision represents timing differences between depreciation in the accounts and capital allowances claimed.
|
Share capital |
Allotted, called up and fully paid shares
|
2025 |
2024 |
|||
|
No. |
£ |
No. |
£ |
|
|
|
|
2 |
|
2 |
|
Parent and ultimate parent undertaking |
The company's immediate and ultimate parent is
These financial statements are available upon request from Einsteinova 24, 851 01 Bratislava, Slovakia.