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Company registered number: 06037342
| FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| ABBYY UK LIMITED
ABBYY UK LIMITED |  |
COMPANY INFORMATION
Director | Mr U C Persson
Registered number | 06037342
Registered office | 70 Gracechurch Street
| 3rd Floor
| London
| EC3V 0HR
Independent auditor | Menzies LLP
| Chartered Accountants & Statutory Auditor
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
ABBYY UK LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1
Statement of changes in equity | 2
Notes to the financial statements | 3 - 8
ABBYY UK LIMITED REGISTERED NUMBER:06037342 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 1 |  | 1
Tangible assets | 5 |  | 7,184 |  | 3,399
Investments | 6 |  | 11 |  | 11
|  |  | 7,196 |  | 3,411
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 7 | 117,639 |  | 583,298 |
Debtors: amounts falling due within one year | 7 | 9,272,208 |  | 6,940,296 |
Cash at bank and in hand |  | 491,858 |  | 996,181 |
|  | 9,881,705 |  | 8,519,775 |
Creditors: amounts falling due within one year | 8 | (8,301,504) |  | (7,343,217) |
Net current assets |  |  | 1,580,201 |  | 1,176,558
Total assets less current liabilities |  |  | 1,587,397 |  | 1,179,969
Net assets |  |  | 1,587,397 |  | 1,179,969
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 20,000 |  | 20,000
Other reserves |  |  | 2,165,629 |  | 1,142,050
Profit and loss account |  |  | (598,232) |  | 17,919
|  |  | 1,587,397 |  | 1,179,969
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr U C Persson
Director
Date: 12 May 2026
The notes on pages 3 to 8 form part of these financial statements. Page 1
ABBYY UK LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Other reserves | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 20,000 | 1,091,919 | (349,838) | 762,081
Profit for the year | - | - | 367,757 | 367,757
Share options issued | - | 50,131 | - | 50,131
At 1 January 2025 | 20,000 | 1,142,050 | 17,919 | 1,179,969
Loss for the year | - | - | (616,151) | (616,151)
Share options issued | - | 1,023,579 | - | 1,023,579
At 31 December 2025 | 20,000 | 2,165,629 | (598,232) | 1,587,397
| The notes on pages 3 to 8 form part of these financial statements.
Page 2
ABBYY UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Abbyy UK Limited is a private company, limited by shares, incorporated and domiciled in England. The address of the registered office is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
The turnover shown in the profit and loss account represents amounts receivable for goods and services provided during the year in the normal course of business, net of discounts, VAT and other sales and related taxes. Turnover in respect of license fees is recognised when the license has been delivered. Turnover in respect of software maintenance is recognised over the relevant period covered by maintenance agreement.
| 2.3 | Intangible assets
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.
| 2.4 | 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. Depreciation is provided on the following basis:
|  |  |  | Computer equipment | - | Straight line over 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.
| 2.5 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment. Page 3
ABBYY UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.7 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.8 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.9 | Share-based payments
Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each reporting date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition. The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Company keeping the scheme open or the employee maintaining any contributions required by the scheme). Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period. Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.
| 2.10 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
ABBYY UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.11 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.12 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
The average monthly number of employees, including directors, during the year was 21(2024 - 20). Page 5
ABBYY UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 56,585
| At 31 December 2025 | 56,585
| Amortisation |
| At 1 January 2025 | 56,584
| At 31 December 2025 | 56,584
| Net book value |
| At 31 December 2025 | 1
| At 31 December 2024 | 1
5. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 33,099
| Additions | 6,697
| At 31 December 2025 | 39,796
| Depreciation |
| At 1 January 2025 | 29,700
| Charge for the year on owned assets | 2,912
| At 31 December 2025 | 32,612
| Net book value |
| At 31 December 2025 | 7,184
| At 31 December 2024 | 3,399
Page 6
ABBYY UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Fixed asset investments
|  | Investments in associates
|  | £
| Cost or valuation |
| At 1 January 2025 | 11
| At 31 December 2025 | 11
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Prepayments and accrued income | 117,639 | 583,298
|  | 117,639 | 583,298
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 1,266,564 | 1,391,320
| Amounts owed by group undertakings | 6,178,365 | 4,220,015
| Other debtors | 21,399 | 24,099
| Corporation tax repayable | - | 31,150
| Prepayments and accrued income | 1,667,014 | 1,056,068
| Deferred taxation | 138,866 | 217,644
|  | 9,272,208 | 6,940,296
Page 7
ABBYY UK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 28,123 | 63,177
| Amounts owed to group undertakings | 5,738,637 | 4,780,016
| Corporation tax | 113,506 | -
| Other taxation and social security | 344,862 | 427,514
| Other creditors | 267,382 | 43,136
| Accruals and deferred income | 1,808,994 | 2,029,374
|  | 8,301,504 | 7,343,217
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 78,005 | 70,917
|  | 78,005 | 70,917
10. | Parent Company
ABBYY Inc., a company incorporated in the United States of America, is the parent company of the smallest group for which consolidated financial statements are drawn up of which the company is a member. ABBYY Inc.'s registered office is 600 Congress Avenue, Suite 15015, Austin, TX 78701, USA.
11. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 12 May 2026 by Hezelina Hashim FCCA (Senior statutory auditor) on behalf of Menzies LLP.
Page 8