Eharmony UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor
1 Ashley Road
Altrincham
Cheshire
United Kingdom
WA14 2DT

Principal activity

The principal activity of the company is online dating service.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of these financial statements is Sterling. All amounts have been rounded to the nearest £1.

Summary of disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 - Section 1A:

- Related party disclosures with members of the group.

Eharmony UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Going concern

The company made a net loss of £30,183 (2024: profit of £152,570) in the year and has net assets of £440,380 (2024: net liabilities of £3,137,406). The financial statements have been prepared on the going concern basis, which the directors believe to be appropriate for the following reasons. No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors. The parent company ParshipMeet Holding GmbH provided a letter of support that it will continue to provide financial support until 30 June 2027.

The directors, having assessed the responses of the directors of the company's affiliate ParshipMeet Holding GmbH to their enquiries have no reason to believe that a material uncertainty exists that may cast significant doubt about the ability of the eHarmony UK Limited to continue as a going concern. After making these detailed enquiries, the directors are confident that ParshipMeet Holding GmbH has sufficient resources to enable it to provide financial support.

On the basis of their assessment of the company's financial position and the letter of support provided as set out above, the company's directors have reasonable expectation that the company will be able to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements: The following are the company's key sources of estimation uncertainty:

Revenue recognition

The assumptions and estimates used for revenue recognition purposes influence the timing and amounts of revenues recognised. Changes to underlying assumptions or circumstances could lead to changes in the timing and amounts of revenues recognised and recorded in the respective periods. In particular, assumptions for bad debts are based on historic rates which may change over time. In addition, estimates for relative average sales prices for different subscription products are determined involving management's judgement.

Turnover

Revenue represents amounts receivable for service net of VAT. The company derives subscription revenues by providing access to its online relationship services under the eharmony brand, with subscription periods ranging from one to 24 months. Independently of the subscription period length, the subscription product consists of three components: the personality report, the profile review, and the daily usage fee. Subscription revenues are collected primarily from credit cards through the company's website, either at the beginning of the subscription period or in monthly instalments over the course of the subscription period. Deferred revenues represent any amounts received prior to the recognition as revenue, and are recognised over the subscription period.

The company recognises revenues related to subscriptions when (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or services have been rendered to the customer, (iii) the fee is fixed or determinable, and (iv) collectability is reasonably assured. Subscription revenues are recognised in daily increments, net of estimated cancellations and chargebacks, and depending on when services under the three product components are provided. Any discounts are allocated to all three components. Provisions are recorded to account for cancellations and goodwill credits in the subsequent year.

Eharmony UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Eharmony UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Employee benefits

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.

Retirement benefits

Payments to defined contribution retirement benefit plans are charged as an expense as they fall due.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 4).

4	Auditors' liability limitation

The company has entered into a liability limitation agreement with the company’s auditor which was approved on 19th January 2026. The principal terms of the agreement are fair and reasonable.

Eharmony UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5

Debtors

Due within one year	2025 £	2024 £
Trade debtors	460,874	524,252
Amounts owed by group undertakings	36,760	73,206
Prepayments	46,929	54,985
Corporation tax asset	-	25,000
Other debtors	114	2,993
Rent deposit	-	22,237
	544,677	702,673

The rent deposit has been paid for the duration of the lease contract, which expired on 13 June 2024. Therefore, the company presents this balance as £Nil (2024: £22,237).

6

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	25,367	278,562
Amounts owed by group undertakings	1,024,143	3,521,271
Other taxation and social security	253,117	239,593
Accruals and deferred income	1,026,217	1,210,213
	2,328,844	5,249,639

On 16 August 2021, the company entered into a new loan note agreement with an associated company, ParshipMeet Holding GmbH, having a principal amount to £5,000,000, of which £nil was drawn down in 2025 (2024: £3,225,000). Furthermore, interest liabilities of £nil are included in this position as well (2024: £279,108). The loan bears interest at 3% per annum. The principal granted in 2025 will be presented as current with an amount of £nil (2024: £3,504,093) including the principal amount and interest liabilities. The loan is payable on demand.

In the amount of £1,024,143 (2024: £17,178), amounts owed by group undertakings falling due within a year are unsecured, interest free, have no fixed date of repayment and are repayable on demand. Therefore, the company presents this balance as current.

Deferred income represents amounts received prior to the recognition as revenue and is recognised over the subscription period. Since the vast majority of deferred income carries a maturity of up to 12 months, the entire balance is presented as a current liability.

7	Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £4,055 (2024: £8,760). Contributions totalling £Nil (2024: £Nil) were payable to the fund at the balance sheet date.

Eharmony UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

8

Reserves

During the year, the company’s capital contribution reserve increased by £3,607,969 following the repayment and restructuring of an intercompany loan as part of the Group’s transition of the company to a low-risk distribution entity (LRDE) operating model. As part of this restructuring, the intercompany loan balance was settled and the related capital contribution was recognised within equity in accordance with the substance of the transaction.

9	Parent and ultimate parent undertaking

The ultimate parent through 15 September 2025 was ProSiebenSat.1 Media SE, incorporated in Germany. It's address is Medienallee 7, 85774 Unterfoehring, Germany. The ultimate parent since 16 September 2025 is MFE-MEDIAFOREUROPE N.V., incorporated in the Netherlands. Its address is Viale Europa 46, Cologno
Monzese, Milano, 20093, Italy.

 The company's immediate parent is eHarmony, Inc., incorporated in USA, It's address is PO Box 3640, Santa Monica, CA 90408, USA.

The parent of the largest group in which these financial statements are consolidated is MFE-MEDIAFOREUROPE N.V.

The parent of the smallest group in which these financial statements are consolidated is MFE-MEDIAFOREUROPE N.V.

The group financial statements are published in the German Federal Gazette and on the parent companies' website: https://www.mfemediaforeurope.com/en/investors/financial-results/.

10	Auditor's information

As the income statement has been omitted from the filing copy of the financial statements the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5b) of the Companies Act 2006.

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 22 April 2026 was Imran Farooq, who signed for and on behalf of Rödl & Partner Limited.