REGISTERED NUMBER: 11479240 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

EXTU LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W J Shida

D N Gunn

REGISTERED OFFICE:

Herschel House

58 Herschel Street

Slough

SL1 1PG

REGISTERED NUMBER:

11479240 (England and Wales)

AUDITORS:

Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Tangible assets

4

99

1,920

CURRENT ASSETS

Debtors

5

2,033,813

1,352,199

Cash at bank

5,608

39,917

2,039,421

1,392,116

CREDITORS

Amounts falling due within one year

6

1,957,538

1,265,271

NET CURRENT ASSETS

81,883

126,845

TOTAL ASSETS LESS CURRENT LIABILITIES

81,982

128,765

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

81,981

128,764

SHAREHOLDERS' FUNDS

81,982

128,765

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 13 May 2026 and were signed on its behalf by:

W J Shida - Director

1.	STATUTORY INFORMATION

Extu Ltd (Formerly, oneaffiniti LTD) 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 trading address of the company is Venture House, 2 Arlington Square, Bracknell, RG12 1WA.

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 have been prepared on the going concern basis in light of the fact that the directors have received confirmation from a group company that it will provide adequate resources, including the continuation of the cost-plus arrangement, to enable the company to continue for a period of twelve months and one day from the date of the signing of the audit report.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents intercompany revenue. Intercompany sales represents amounts charged to the parent company under a service agreement, excluding value added tax. Turnover is recognised when chargeable costs are incurred.

Tangible fixed assets

Fixed assets are initially recognised at cost and subsequently measured at cost net of depreciation and any impairment losses.

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

Plant and machinery etc - Straight line over 3 years

Taxation

Taxation for the year 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 year 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.

Financial instruments

Basic financial instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any other financial instruments, as covered by Section 12 of FRS 102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

27,052

DEPRECIATION

At 1 January 2025

25,132

Charge for year

1,821

At 31 December 2025

26,953

NET BOOK VALUE

At 31 December 2025

99

At 31 December 2024

1,920

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed by group undertakings

2,005,268

1,321,233

Other debtors

28,545

30,966

2,033,813

1,352,199

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

539

469

Amounts owed to group undertakings

1,879,218

1,197,277

Taxation and social security

8,517

24,318

Other creditors & accruals

69,264

43,207

1,957,538

1,265,271

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

37,000

37,000

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1

Ordinary

£1

1

1

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Zara Porter (Senior Statutory Auditor)

for and on behalf of Oury Clark Chartered Accountants

We would also like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-

"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 a Report of the Auditors 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."

10.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

11.	ULTIMATE PARENT COMPANY

The ultimate parent undertaking is Incentive Holdings, LLC a company incorporated in the United States of America. The smallest entity preparing consolidated financial statements is ISI PSG Holdings, LLC. Copies of the financial statements of ISI PSG Holdings, LLC are available from 1001 Louisiana Street, Suite 3200, Houston, TX 77002, United States of America.