EternityX Marketing Technology UK Limited

EternityX Marketing Technology UK Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

EternityX Marketing Technology UK Limited is a private company, limited by shares, registered in England and Wales, registration number 14716570, registration address 18 Ensign Street, London, E1 8PA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.

The company has applied section 33.1A of FRS 102 and decided not to disclose transactions between related parties that are wholly owned subsidiaries of a group.

Going concern basis

The company has net liabilities of £1,624. The directors have received confirmation of continued financial support from the parent company, and accordingly, they consider it is appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable 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 capital and reserves.
The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of inventories or non-current assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

4 Years Straight Line

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and authorised electronic money institutions, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

Disclosure under Section 444(5B) of the Companies Act 2006

The auditor's report on the accounts of EternityX Marketing Technology UK Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by Sangyai Jonathan Pitayanukul (Senior Statutory Auditor) for and on behalf of P and Co (Partners) LLP Chartered Accountants and Statutory Auditor on 31 March 2026.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2025	999	999
Additions	-	-
Disposals	-	-
At 31 December 2025	999	999
Depreciation
At 01 January 2025	354	354
Charge for year	250	250
On disposals	-	-
At 31 December 2025	604	604
Net book values
Closing balance as at 31 December 2025	395	395
Opening balance as at 01 January 2025	645	645

Debtors: amounts falling due within one year

	2025 £		2024 £
Amount Owed by Group Undertakings	2,811		811
	2,811		811

Creditors: amount falling due within one year

	2025 £		2024 £
Other Creditors	6,059		7,802
	6,059		7,802

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
10,000 Ordinary shares of £0.01 each	100		100
	100		100

Immediate parent and ultimate controlling party

The company's immediate parent is EternityX Marketing Technology Limited, a company incorporated and registered in Hong Kong. The company's ultimate controlling party is Mr. Cheng Ping Lee.

The smallest and largest group to consolidate these financial statements is EternityX Marketing Technology Limited. The consolidated financial statements can be obtained from 3/F, Nam Wo Hong Building, 148 Wing Lok Street, Sheung Wan, Hong Kong.

Registered Number: 14716570
England and Wales
ETERNITYX MARKETING TECHNOLOGY UK LIMITED

Audited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025