REGISTERED NUMBER: 01988044 (England and Wales)

MCI Group UK Limited

Audited Financial Statements for the Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms C L Gough

Mr J M Sleijster

REGISTERED OFFICE:

Unit 24/22 South

Building 4000

Langstone Road

Havant

Hampshire

PO9 1SA

REGISTERED NUMBER:

01988044 (England and Wales)

AUDITORS:

Sheen Stickland

Chartered Accountants

Statutory Auditors

The Engine House

77 Station Road

Petersfield

Hampshire

GU32 3FQ

FIXED ASSETS

Investments

4

3,690,808

79,360

CURRENT ASSETS

Debtors

5

33,320

-

CREDITORS

Amounts falling due within one year

6

(1,283,811

)

-

NET CURRENT LIABILITIES

(1,250,491

)

-

TOTAL ASSETS LESS CURRENT LIABILITIES

2,440,317

79,360

CREDITORS

Amounts falling due after more than one year

7

(1,911,112

)

-

NET ASSETS

529,205

79,360

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Retained earnings

499,205

49,360

529,205

79,360

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th May 2026 and were signed on its behalf by:

Ms C L Gough - Director

1.	STATUTORY INFORMATION

MCI Group UK 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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 if Section 1A "Small Entities" and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about MCI Group UK Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, MCI Group Holding SA, Rue du Pre, Bouvier 9, 1242 Satigny, Switzerland.

Changes in accounting policies

The company has changed its accounting framework from FRS 105 “The Financial Reporting Standard applicable to the Micro-entities Regime” to FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” with effect from 1st January 2025.

The change has been made to provide more detailed financial information.

The adoption of FRS 102 has not resulted in material changes or adjustments.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

Debtors

Short term debtors are stated at their nominal value. Loans receivable are measured initially at their nominal value and are measured subsequently at amortised cost using the effective interest method. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and loss account when there is objective evidence that the asset is impaired.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st January 2025

79,360

Additions

3,611,448

At 31st December 2025

3,690,808

NET BOOK VALUE

At 31st December 2025

3,690,808

At 31st December 2024

79,360

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

33,320

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

982,403

-

Other creditors

301,408

-

1,283,811

-

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,711,112

-

Other creditors

200,000

-

1,911,112

-

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

The Report of the Auditors was unqualified.

David Sanders BA (Hons) BFP FCA (Senior Statutory Auditor)

for and on behalf of Sheen Stickland

9.	CONTINGENT LIABILITIES

The company may be required to make additional payments in relation to the acquisition of two subsidiaries. These payments are contingent on the achievement of future performance targets. Disclosure of the potential amounts and detailed terms is considered commercially sensitive and could prejudice the company’s position.

10.	RELATED PARTY DISCLOSURES

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.

11.	ULTIMATE CONTROLLING PARTY

The company's ultimate controlling parent company and controlling party is MCI Group Holding SA a private company incorporated in Switzerland, located at Rue Du Pre-Bouvier 9, Satigny, Geneva, Switzerland.