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Registered number: 15032656
Boost Moveo UK Ltd
Financial Statements
For The Year Ended 31 December 2025
Jeffreys Glass Accountants Limited
Boost Moveo UK Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Boost Moveo UK Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 15032656

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 97,322 |  | 48,763 |
Cash at bank and in hand |  | 22,103 |  | 557 |
|  | 119,425 |  | 49,320 |
Creditors: Amounts Falling Due Within One Year | 5 | (119,325 ) |  | (49,220 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 100 |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | 100
NET ASSETS |  |  | 100 |  | 100
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
SHAREHOLDERS' FUNDS |  |  | 100 |  | 100

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Eyal Makover Director
12/05/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Boost Moveo UK Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Boost Moveo UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15032656 . The registered office is 843 Finchley Road, London, England, NW11 8NA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime.
The financial statements are presented in sterling, which is the company’s functional and presentation currency, and amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements. However, the directors of the company have received confirmation from Boost Moveo Ltd (Israel), the parent company that it will continue to provide financial support by way of an formal agreement, which covers the period of at least 12 months.
2.3. Significant judgements and estimations
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
...CONTINUED
Page 2
Page 3
Boost Moveo UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Financial Instruments - continued
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 74,841 |  | 1,548
Amounts owed by group undertakings | 3,167 |  | 17,090
Other debtors | 19,314 |  | 30,125
| 97,322 |  | 48,763

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 49,115 |  | 42,279
Bank loans and overdrafts | - |  | 190
Other creditors | 66,130 |  | 6,751
Taxation and social security | 4,080 |  | -
| 119,325 |  | 49,220

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 3
Page 4
Boost Moveo UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Related Party Transactions
During the year, the company entered into transactions with group undertakings under common control. At 31 December 2025, amounts owed by group undertakings comprised £2,907 due from Boost Moveo Ltd, Israel, the company’s parent company, and £260 due from Moveo Software Ltd, Israel, the company’s ultimate parent company.
At 31 December 2024, amounts owed by group undertakings comprised £17,090 due from Boost Moveo Ltd, Israel, the company’s parent company.
The balances are unsecured, interest-free and repayable on demand.
8. Audit Information
The auditor's report on the accounts of Boost Moveo UK Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Benjamin Allen (Senior Statutory Auditor) for and on behalf of Glazers Chartered Accountants , Statutory Auditor.

Glazers Chartered Accountants 843 Finchley Rd London NW11 8NA

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