REGISTERED NUMBER: 14789717 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2025 to 31 December 2025

for

Fluent Cx Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S R Ward

Mr S G Holt

Mr J A Bartels

REGISTERED OFFICE:

No 1 Royal Exchange

London

EC3V 3DG

REGISTERED NUMBER:

14789717 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

TOR

Saint-Cloud Way

Maidenhead

Berkshire

SL6 8BN

FIXED ASSETS

Tangible assets

4

18,868

11,531

CURRENT ASSETS

Debtors

5

1,357,856

625,128

Prepayments and accrued income

905

-

Cash at bank

192,541

504,100

1,551,302

1,129,228

CREDITORS

Amounts falling due within one year

6

(1,329,966

)

(484,029

)

NET CURRENT ASSETS

221,336

645,199

TOTAL ASSETS LESS CURRENT LIABILITIES

240,204

656,730

PROVISIONS FOR LIABILITIES

-

(2,883

)

NET ASSETS

240,204

653,847

CAPITAL AND RESERVES

Called up share capital

8

345

345

Retained earnings

239,859

653,502

SHAREHOLDERS' FUNDS

240,204

653,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

Mr S R Ward - Director

Mr S G Holt - Director

1.	STATUTORY INFORMATION

Fluent Cx Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts are prepared on a going concern basis as in the opinion of the directors the company has sufficient finance available to it to meet its obligations as they fall due for the foreseeable future, that is at least 12 months from the date of approval of the accounts.

Significant judgements and estimates

In the application of the company's accounting policies the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The company does not make significant estimates and assumptions concerning the future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover, which excludes value added tax ("VAT"), constitutes the value of services undertaken by the company from its principal activity, which is Salesforce consultancy services.

Turnover is recognised upon completion of the delivery of services. Income received in advance of project delivery is deferred and recognised as turnover in the period in which the related services are performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment.

Financial instruments

Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and therefore at fair value, with changes recognised in profit and loss.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 22 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

17,385

Additions

12,540

At 31 December 2025

29,925

DEPRECIATION

At 1 May 2025

5,854

Charge for period

5,203

At 31 December 2025

11,057

NET BOOK VALUE

At 31 December 2025

18,868

At 30 April 2025

11,531

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.4.25

£

£

Trade debtors

1,126,665

607,070

Amounts owed by group undertakings

3,080

-

Other debtors

228,111

18,058

1,357,856

625,128

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.4.25

£

£

Trade creditors

726,906

191,891

Amounts owed to group undertakings

313,494

-

Taxation and social security

279,619

198,600

Other creditors

9,947

93,538

1,329,966

484,029

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

30.4.25

£

£

Salesfive Holdings GmbH

313,494

-

Secured borrowings are subject to fixed and floating charges over the assets of the company, together with a negative pledge, in favour of Investec Bank PLC acting as security agent.

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.12.25

30.4.25

value:

£

£

3,450

Share capital 1

£0.1

345

345

9.	RELATED PARTY DISCLOSURES

Salesfive Holdings GmbH

100% Shareholder of Fluent Primeco UK Limited

During the year £563,151 purchases were made from Salesfive Holdings GmbH. There is also a trade payable of £679,220 owed to Salesfive Holdings GmbH.

31.12.25

30.4.25

£

£

Amount due to related party at the balance sheet date

313,494

-

Fluent PrimeCo UK Limited

Fluent Cx Limited is a subsidiary of Fluent Primeco UK Limited

31.12.25

30.4.25

£

£

Amount due from related party at the balance sheet date

3,080

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Salesfive Holdings GmbH by virtue of owning 100% of the shares in Fluent Primeco UK Limited, a company which holds 71% of the share capital in Fluent Cx Limited.