Company registration number 07714630 (England and Wales)
EIMS GLOBAL LIMITED
CONSOLIDATED ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
EIMS GLOBAL LIMITED
COMPANY INFORMATION
Directors
I A M Edward
J J Edward
Secretary
J J Edward
Company number
07714630
Registered office
Ground Floor Granville Chambers
21 Richmond Hill
Bournemouth
Dorset
United Kingdom
BH2 6HE
Auditor
Azets Audit Services
Third Floor, Gateway House
Tollgate
Chandlers Ford
Hampshire
United Kingdom
SO53 3TG
EIMS GLOBAL LIMITED
CONTENTS
Page
Strategic report
1 - 4
Directors' report
5 - 6
Independent auditor's report
7 - 9
Group statement of comprehensive income
10
Group balance sheet
11
Company balance sheet
12
Group statement of changes in equity
13
Company statement of changes in equity
14
Group statement of cash flows
15
Notes to the financial statements
16 - 33
EIMS GLOBAL LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

Introduction

The Directors present their report and financial statements for the year ended 30 September 2025.

EIMS Global continues its strategic transformation from a services-led sales and marketing agency into a Lead-to-Revenue (L2R) Platform business — combining human expertise, digital workflows, and AI-driven intelligence to help technology vendors grow more efficiently and predictably.

Our clients rely on EIMS to deliver qualified pipeline and accelerate conversion to revenue.

FY25 represented a year of stabilisation and reset following revenue contraction in FY24. The business undertook deep cost restructuring, invested in productisation, and achieved a return to underlying profitability while maintaining high client satisfaction and team commitment.

Headline numbers

In FY2025, the group performed as follows:

Metric | FY24 Actual |  | FY25 Actual |  | Δ vs FY24 | Commentary
Revenue (£m) | 23.3 |  | 17.3 |  | -6.0 | Revenue fell due to higher client attrition resulting from client budget cuts, in-housing, and spend shifts.
EBITDA (£k) | 451 |  | 460 |  | +9 | Profitability restored in H2 following significant cost reduction — including management downsizing, back-office consolidation, and exit of non-core sites.
ClientSatisfaction (DM) | 3.73 |  | 3.62 |  | -0.11 | Client sat slightly down on FY24 highs but above target at 3.62. Retention correlation remains weak.
Digital Migration (% CPL in-house) | 40% |  | 85% |  | +45% | Successful in-house migration of digital lead validation; first customer migrations from v2→v3.

EIMS GLOBAL LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Achievement against goals for FY2025

Stabilising the Business

FY25 was a year of hard-fought stabilisation. Revenues declined more than forecast, primarily due to client attrition that began in late FY24 and continued into early FY25. Attrition was approximately 50% higher than modelled, largely the result of tech-sector contraction, AI-driven in-housing, and rapid reprioritisation of spend among key clients.

Despite these headwinds, EIMS stabilised revenues in H2 of FY25, offsetting some losses with new business wins — particularly in platform-related areas such as PMP — helping digital revenues become “stickier.”

CEO commentary: “Given the headwinds we faced and the disruption across the technology sector, stabilising revenues by the second half was a major achievement. The pipeline of new platform business gives us confidence that the bottom has been reached and recovery is building from a stronger base.”

Profitability and Cost Realignment

While EBITDA of £460k fell short of the target, this still represents a £1M underlying improvement versus FY24 when adjusted for deferred-income releases.

Significant actions included:

- Consolidation of management layers and back-office costs.

- Reduction of the Barcelona presence and US office costs.

- Streamlined leadership structure aligned to a leaner, platform-ready organisation.

These measures restored profitability in H2 and rebuilt financial resilience.

CEO commentary: “Although under the original goal, FY25 marks a turning point — profitability restored in H2, loyalty retained, and belief in our future direction renewed.”

Client Experience & Retention

EIMS maintained client satisfaction at 3.62, above the 3.6 target and remarkably consistent year-on-year despite significant internal restructuring and external turbulence.

While client attrition remains higher than desired, analysis shows that departures were driven by client-side change, not dissatisfaction. Many affected clients reduced global budgets or shifted spend to AI and automation pilots.

CEO commentary: “This stability in satisfaction is one of our most consistent outcomes. Clients remain positive about EIMS’s performance — their budgets, not our delivery, are the challenge. Our job now is to ensure our platform strategy positions us as part of their future, not their past.”

Digital Migration and Product Momentum

FY25 saw EIMS’s Digital Migration accelerate from 40% to 85% of CPL managed in-house.

Key achievements:

• Successful migration of customer from legacy v2 to v3 (Demeter).

• Launch of first Platform Managed Programs (PMPs) through Demeter.

• Defined roadmap for Digital Marketplace (DMP) delivery by end FY26.

CEO commentary: “We’ve proven the technology works, the clients like it, and it’s starting to scale. FY26 will be about product maturity — turning a capable platform into a competitive differentiator.”

EIMS GLOBAL LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
FY26 Strategic Goals

FY26 will be a consolidation year, focused on improving platform maturity and setting the stage for accelerated growth in FY27.

Metric | FY26 Goal | Strategic Focus
Revenue | Flat at £17–18M | Prioritise stability while platform deals ramp; defend key accounts.
EBITDA | £1.6M | Continue cost discipline; begin platform monetisation.
Client Satisfaction | ≥3.6 | Maintain service excellence through transition.
Digital Marketplace (DMP) | MVP by end FY26 | Deliver marketplace functionality, integrate AI BDR modules to data workflow.
AI Enablement | Embed across 2 core services | Launch hybrid AI–human models in BDR and digital lead validation.
Organisation | Strengthen regional hubs | Refresh our investment in our people-based services, ensuring they remain a core differentiator.

Principal risks and uncertainties

The principal risks outside “Business As Usual” that might affect the business in the future year(s) are:

- Market contraction in the Tech sector

- Forex (exchange-rate) risk and liquidity.

- Client attrition

- Operational execution risk

- Tax Risk.

Risk | Commentary | Mitigation
Market contraction in tech sector | Client budgets remain under pressure, with AI automation changing buying models. |
Diversify into software-enabled revenue models and platform monetisation.
FX and liquidity | Stable liquidity; FX exposure monitored across USD/EUR/GBP. | Ongoing cashflow forecasting; natural hedging through multi-currency accounts.
Client attrition | Remains above pre-pandemic norms due to structural shifts. | Deepen account integration via platform adoption; invest in client success.
Operational execution risk | Transformation creates pressure on internal systems and delivery. | Strengthen UAT discipline, and phased rollout of new tools.

EIMS GLOBAL LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

On behalf of the board

J J Edward
Director
21 May 2026
EIMS GLOBAL LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -

The directors present their annual report and financial statements for the year ended 30 September 2025.

Principal activities

The principal activity of the company and group continued to be that of providing multilingual direct marketing activities to Information and Communications Technology (ICT) clients. Services include:

- Lead generation, and closed-loop lead tracking services;

- Channel management including energising and enablement;

- Inside Sales and sales support services; and

- Digital Marketing including Paid Media and Content Syndication "e-services".

The Company is a holding company of a global group which operates in 3 Global Geographies: EMEA (Europe), APAC (Pacific rim), and USA (Americas) via a network of group subsidiaries and partners. We anticipate this global expansion will continue as a key part of expanding our activities to provide our clients with a “one-stop-shop” expert service.

Results and dividends

The results for the year are set out on page 10.

No ordinary dividends were paid. The directors do not recommend payment of a dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

I A M Edward
J J Edward
Statement of directors' responsibilities

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

EIMS GLOBAL LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
J J Edward
Director
21 May 2026
EIMS GLOBAL LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF EIMS GLOBAL LIMITED
- 7 -
Opinion

We have audited the financial statements of EIMS Global Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 30 September 2025 and of the group's loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

EIMS GLOBAL LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF EIMS GLOBAL LIMITED
- 8 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

EIMS GLOBAL LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF EIMS GLOBAL LIMITED
- 9 -

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the entity through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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 an auditor's report 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.

Jon Noble (Senior Statutory Auditor)
For and on behalf of Azets Audit Services, Statutory Auditor
Chartered Accountants
Third Floor, Gateway House
Tollgate
Chandlers Ford
Hampshire
SO53 3TG
21 May 2026
EIMS GLOBAL LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
2025
2024
Notes
£
£
Turnover
3
17,333,519
23,306,062
Cost of sales
(9,879,354)
(12,532,531)
Gross profit
7,454,165
10,773,531
Administrative expenses
(8,136,386)
(11,030,320)
Other operating expenses
(147,232)
(523,858)
Operating loss
5
(829,453)
(780,647)
Interest receivable and similar income
8
63,622
68,035
Interest payable and similar expenses
9
(455,715)
(454,568)
Loss before taxation
(1,221,546)
(1,167,180)
Tax on loss
10
82,159
274,649
Loss for the financial year
22
(1,139,387)
(892,531)
Other comprehensive income
Currency translation loss taken to retained earnings
(7,174)
(16,197)
Total comprehensive income for the year
(1,146,561)
(908,728)
Loss for the financial year is all attributable to the owners of the parent company.
Total comprehensive income for the year is all attributable to the owners of the parent company.
EIMS GLOBAL LIMITED
GROUP BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
11
1,263,706
2,346,883
Other intangible assets
11
2,500,554
2,501,218
Total intangible assets
3,764,260
4,848,101
Tangible assets
12
17,481
232,150
3,781,741
5,080,251
Current assets
Debtors
15
7,706,638
6,952,916
Cash at bank and in hand
1,679,908
1,500,299
9,386,546
8,453,215
Creditors: amounts falling due within one year
16
(11,329,722)
(9,547,730)
Net current liabilities
(1,943,176)
(1,094,515)
Total assets less current liabilities
1,838,565
3,985,736
Creditors: amounts falling due after more than one year
17
(1,540,000)
(2,540,000)
Provisions for liabilities
Deferred tax liability
18
-
0
610
-
(610)
Net assets
298,565
1,445,126
Capital and reserves
Called up share capital
20
6,775
6,775
Share premium account
22
9,596
9,596
Capital redemption reserve
22
233,542
233,542
Profit and loss reserves
22
48,652
1,195,213
Total equity
298,565
1,445,126
The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
21 May 2026
J J Edward
Director
Company registration number 07714630 (England and Wales)
EIMS GLOBAL LIMITED
COMPANY BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
5,702
112,356
Investments
13
5,023,532
5,023,532
5,029,234
5,135,888
Current assets
Debtors
15
7,505,719
6,800,724
Cash at bank and in hand
1,059,281
988,233
8,565,000
7,788,957
Creditors: amounts falling due within one year
16
(12,866,438)
(10,812,828)
Net current liabilities
(4,301,438)
(3,023,871)
Total assets less current liabilities
727,796
2,112,017
Creditors: amounts falling due after more than one year
17
(1,540,000)
(2,540,000)
Net liabilities
(812,204)
(427,983)
Capital and reserves
Called up share capital
20
6,775
6,775
Share premium account
22
9,596
9,596
Capital redemption reserve
22
233,542
233,542
Profit and loss reserves
22
(1,062,117)
(677,896)
Total equity
(812,204)
(427,983)

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s loss for the year was £384,221 (2024 - £1,005,394 loss).

The financial statements were approved by the board of directors and authorised for issue on 21 May 2026 and are signed on its behalf by:
21 May 2026
J J Edward
Director
Company registration number 07714630 (England and Wales)
EIMS GLOBAL LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 October 2023
6,775
9,596
233,542
2,103,941
2,353,854
Year ended 30 September 2024:
Loss for the year
-
-
-
(892,531)
(892,531)
Other comprehensive income:
Currency translation differences
-
-
-
(16,197)
(16,197)
Total comprehensive income
-
-
-
(908,728)
(908,728)
Balance at 30 September 2024
6,775
9,596
233,542
1,195,213
1,445,126
Year ended 30 September 2025:
Loss for the year
-
-
-
(1,139,387)
(1,139,387)
Other comprehensive income:
Currency translation differences
-
-
-
(7,174)
(7,174)
Total comprehensive income
-
-
-
(1,146,561)
(1,146,561)
Balance at 30 September 2025
6,775
9,596
233,542
48,652
298,565
EIMS GLOBAL LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
£
Balance at 1 October 2023
6,775
9,596
233,542
327,498
577,411
Year ended 30 September 2024:
Loss and total comprehensive income for the year
-
-
-
(1,005,394)
(1,005,394)
Balance at 30 September 2024
6,775
9,596
233,542
(677,896)
(427,983)
Year ended 30 September 2025:
Profit and total comprehensive income
-
-
-
(384,221)
(384,221)
Balance at 30 September 2025
6,775
9,596
233,542
(1,062,117)
(812,204)
EIMS GLOBAL LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 15 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
26
1,094,912
1,064,204
Interest paid
(455,715)
(454,568)
Income taxes (paid)/refunded
(103,527)
387,608
Net cash inflow from operating activities
535,670
997,244
Investing activities
Purchase of tangible fixed assets
-
(21,155)
Purchase of subsidiaries, net of cash acquired
-
531,185
Interest received
63,622
68,035
Net cash generated from investing activities
63,622
578,065
Financing activities
Loans to employees
(414,892)
(1,272,835)
Net cash used in financing activities
(414,892)
(1,272,835)
Net increase in cash and cash equivalents
184,400
302,474
Cash and cash equivalents at beginning of year
1,500,299
1,204,736
Effect of foreign exchange rates
(4,791)
(6,911)
Cash and cash equivalents at end of year
1,679,908
1,500,299
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 16 -
1
Accounting policies
Company information

EIMS Global Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Ground Floor Granville Chambers, 21 Richmond Hill, Bournemouth, Dorset, United Kingdom, BH2 6HE.

The group consists of EIMS Global Limited and all of its subsidiaries.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent

of that group prepares publicly available consolidated financial statements, including this company, which are

intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.

The company has therefore taken advantage of exemptions from the following disclosure requirements for

parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 17 -
1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company EIMS Global Limited together with all entities controlled by the parent company (its subsidiaries).

All financial statements are made up to 30 September 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.4
Going concern

The financial statements have been prepared on the going concern basis which the Directors believe is appropriate for the following reasons.

At the time of approving the financial statements the directors have a reasonable expectation that the group has adequate resources to meet its liabilities as they fall due and will continue in operational existence for the foreseeable future being a period of at least 12 months fr om the date of approval of these financial statements. Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.

In making this assessment the directors have considered available banking facilities, post year end results, expected future won and forecast revenue and careful management of costs including implemented and further potential cost savings. In addition, the company has received confirmation from shareholders that deferred consideration payments due within the next 12 months will only be drawn if the group finances remain robust.

Detailed cash flow forecasts have been prepared based on these considerations. These show that the group has sufficient funds throughout the period covered by the forecasts. On this basis the directors believe it is appropriate to prepare the financial statements on a going concern basis.

1.5
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 18 -
1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 3 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.7
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
33% straight line
1.8
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% straight line
Computers
33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.9
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 19 -
1.10
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.11
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts.

1.12
Financial instruments

The group 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.

The group and company do not have any financial instruments that fall under Section 12.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and 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 m ethod. Financial assets classified as receivable within one year are not amortised.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 20 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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 group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies 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 paymen ts 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.13
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 21 -
1.14
Taxation

The tax credit represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.15
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 stock or fixed 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.

1.16
Retirement benefits

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

1.17
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Black-Scholes model. The fair value determined at the grant date is expensed on a straight-line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 22 -

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

1.18
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

1.19
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’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.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Provisions

Where the directors consider that an obligation arises from a past event, they make appropriate provision based on the expected liability and having considered the likelihood of such a liability crystallising at a future date. At the year end, a deferred tax asset of £339,967 (2024 - £249,908) was recognised.

Income and profit recognition

Judgement is required in selecting the appropriate timing and amount of revenue recognised. Revenue is recognised based on costs incurred which the directors consider to be a reasonable measure of the stage of completion of the services required under the terms of relevant customer contracts. Adjustment is made for identified cost overruns as appropriate. Any additional income due based on contract targets is recognised net of commission costs due to sales agents once the directors determine that the targets are likely to be met. The directors review each contract to determine work done, based on costs incurred and make an adjustment to deferred and accrued income as appropriate. At the year end, accrued income totalling £1,346,675 (2024: £1,331,236) and deferred income totalling £3,490,870 (2024: £2,825,077) was recognised.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 23 -
3
Turnover and other revenue

All turnover is attributable to the principal activity.

2025
2024
£
£
Turnover analysed by geographical market
Europe, Middle East and Africa
7,065,561
12,661,282
Asia Pacific
3,586,054
4,773,771
North and Latin America
6,681,904
5,871,009
17,333,519
23,306,062
2025
2024
£
£
Other revenue
Interest income
63,622
68,035
4
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
68,750
67,500
For other services
Taxation compliance services
19,875
18,950
All other non-audit services
18,075
17,425
37,950
36,375
5
Operating loss
2025
2024
£
£
Operating loss for the year is stated after charging:
Exchange losses
147,232
523,858
Depreciation of owned tangible fixed assets
212,286
284,028
(Profit)/Loss on disposal of tangible fixed assets
-
2,201
Amortisation of intangible assets
1,083,841
961,535
Operating lease charges
537,002
1,323,117
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 24 -
6
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Directors
2
2
2
2
Operations
139
207
-
-
Administration
23
35
14
25
Total
164
244
16
27

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
10,738,139
14,295,067
1,928,606
3,464,732
Social security costs
1,034,060
1,570,551
206,340
251,529
Pension costs
102,519
124,101
14,422
22,931
11,874,718
15,989,718
2,149,368
3,739,192
7
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
255,000
238,333

The number of directors who are entitled to receive shares under long term incentive schemes during the year was 2 (2024 - 2).

8
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
1,321
17,095
Other interest income
62,301
50,940
Total income
63,622
68,035
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 25 -
9
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
136
-
Other interest
455,579
454,568
Total finance costs
455,715
454,568
10
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
6,915
40,513
Adjustments in respect of prior periods
-
0
(131,261)
Total current tax
6,915
(90,748)
Deferred tax
Origination and reversal of timing differences
(89,074)
(183,901)
Total tax credit
(82,159)
(274,649)

The actual credit for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Loss before taxation
(1,221,546)
(1,167,180)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
(305,387)
(291,795)
Tax effect of expenses that are not deductible in determining taxable profit
1,870
17,552
Tax effect of utilisation of tax losses not previously recognised
-
0
(95,977)
Adjustments in respect of prior years
-
0
(131,261)
Amortisation on assets not qualifying for tax allowances
271,659
225,662
Deferred tax adjustments in respect of prior years
(65,644)
-
0
Foreign exchange differences
-
0
1,170
Foreign tax adjustment
6,915
-
0
Deferred tax movement not recognised
8,428
-
Taxation credit
(82,159)
(274,649)
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 26 -
11
Intangible fixed assets
Group
Goodwill
Software
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
3,599,531
2,501,993
6,101,524
Amortisation and impairment
At 1 October 2024
1,252,648
775
1,253,423
Amortisation charged for the year
1,083,177
664
1,083,841
At 30 September 2025
2,335,825
1,439
2,337,264
Carrying amount
At 30 September 2025
1,263,706
2,500,554
3,764,260
At 30 September 2024
2,346,883
2,501,218
4,848,101
The company had no intangible fixed assets at 30 September 2025 or 30 September 2024.
12
Tangible fixed assets
Group
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 October 2024
1,094,783
968,337
2,063,120
Exchange adjustments
2,728
5,495
8,223
At 30 September 2025
1,097,511
973,832
2,071,343
Depreciation and impairment
At 1 October 2024
1,056,506
774,464
1,830,970
Depreciation charged in the year
28,636
183,650
212,286
Exchange adjustments
5,619
4,987
10,606
At 30 September 2025
1,090,761
963,101
2,053,862
Carrying amount
At 30 September 2025
6,750
10,731
17,481
At 30 September 2024
38,277
193,873
232,150
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
12
Tangible fixed assets
(Continued)
- 27 -
Company
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
181,491
564,804
746,295
Depreciation and impairment
At 1 October 2024
181,491
452,448
633,939
Depreciation charged in the year
-
0
106,654
106,654
At 30 September 2025
181,491
559,102
740,593
Carrying amount
At 30 September 2025
-
0
5,702
5,702
At 30 September 2024
-
0
112,356
112,356
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
5,023,532
5,023,532
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024 and 30 September 2025
5,023,532
Carrying amount
At 30 September 2025
5,023,532
At 30 September 2024
5,023,532
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 28 -
14
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Address
Class of
% Held
shares held
Direct
Indirect
EIMS Limited
1
Ordinary
100.00
-
EIMS Spain Limited
1
Ordinary
100.00
-
EIMS NZ Limited (UK)
1
Ordinary
100.00
-
EIMS USA Incorporated
2
Ordinary
100.00
-
Demand-Centre.com Limited
1
Ordinary
100.00
-
EIMS NZ Limited
3
Ordinary
100.00
-
EIMS Andorra S.L.U.
4
Ordinary
100.00
-
Lean Marketing Systems Limited
1
Ordinary
0
100.00
LM Systems Holdings Limited
1
Ordinary
100.00
-

Registered office addresses (all UK unless otherwise indicated):

1
Ground Floor Granville Chambers, 21 Richmond Hill, Bournemouth, Dorset, United Kingdom, BH2 6HE
2
416 SW 1st Ave Apt 1905, Fort Lauderdale, FL 33301
3
Floor 5, 41 Shortland Street, Auckland Central, Auckland, 1010, New Zealand
4
ED Becaina II, Bloc B, 2N 1A, AD100, Canillo, Andorra, Spain
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
2,361,813
1,982,608
2,362,252
2,018,723
Corporation tax recoverable
21,963
2,596
18,411
2,596
Other debtors
301,623
485,691
148,308
281,466
Prepayments and accrued income
1,636,245
1,593,978
1,843,910
1,851,546
4,321,644
4,064,873
4,372,881
4,154,331
Deferred tax asset (note 18)
339,967
249,908
187,811
116,258
4,661,611
4,314,781
4,560,692
4,270,589
Amounts falling due after more than one year:
Other debtors
3,045,027
2,638,135
2,945,027
2,530,135
Total debtors
7,706,638
6,952,916
7,505,719
6,800,724
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 29 -
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Trade creditors
1,464,542
1,484,951
1,364,858
1,415,663
Amounts owed to group undertakings
-
0
-
0
4,429,922
4,210,547
Corporation tax payable
1,357,670
1,433,320
-
0
-
0
Other taxation and social security
644,122
312,344
307,484
55,968
Other creditors
3,156,018
2,115,035
3,095,940
2,037,194
Accruals and deferred income
4,707,370
4,202,080
3,668,234
3,093,456
11,329,722
9,547,730
12,866,438
10,812,828
17
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Other creditors
1,540,000
2,540,000
1,540,000
2,540,000
18
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
Assets
Assets
2025
2024
2025
2024
Group
£
£
£
£
Accelerated capital allowances
-
1,590
-
(31,160)
Tax losses
-
-
334,732
279,045
Pension provision
-
(980)
5,235
2,023
-
610
339,967
249,908
Liabilities
Liabilities
Assets
Assets
2025
2024
2025
2024
Company
£
£
£
£
Accelerated capital allowances
-
-
-
(28,089)
Tax losses
-
-
187,811
143,572
Pension provision
-
-
-
775
-
-
187,811
116,258
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
18
Deferred taxation
(Continued)
- 30 -
Group
Company
2025
2025
Movements in the year:
£
£
Asset at 1 October 2024
(249,298)
(116,258)
Credit to profit or loss
(89,074)
(71,553)
Other
(1,595)
-
Asset at 30 September 2025
(339,967)
(187,811)

The deferred tax asset set out above is expected to reverse in future years and primarily relates to losses.

19
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
102,519
124,294

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

20
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of 1p each
500,000
500,000
5,000
5,000
B1 shares of 1p each
750
750
8
8
C1 shares of 1p each
20,800
20,800
208
208
D1 shares of 1p each
110,000
110,000
1,100
1,100
D2 shares of 1p each
45,875
45,875
459
459
677,425
677,425
6,775
6,775

The ordinary A shares carry full voting rights and are entitled to the whole of the first £10m of a return of capital in the event of a winding up.

The B1 shares carry no voting rights and are entitled to amounts available for distribution above £10m to a maximum total of £2.5m.

The C1 shares carry no voting rights and are entitled to amounts available for distribution above £12.5m to a maximum total of £6.5m.

The D1 shares carry no voting rights and are entitled to amounts available for distribution above £19m to a maximum total of £20m.

The D2 shares carry no voting rights and are entitled to amounts available for distribution above £19m to a maximum total of £39m.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 31 -
21
Share-based payment transactions

The company issued options to certain employees in 2014 and 2016 exercisable immediately or on sale of the company.

Group and company
Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 October 2024 and 30 September 2025
63,425
63,425
0.01
0.01
Forfeited
-
-
0.01
0.01
Outstanding at 30 September 2025
63,425
63,425
0.01
0.01
Exercisable at 30 September 2025
33,800
33,800
0.01
0.01

The options outstanding at 30 September 2025 had an exercise price of £0.01.

At the beginning and end of the period the directors held options over the following shares:

I Edward: 12,250 C Options and 8,062 D Options.

J Edward: 12,250 C Options and 8,063 D Options.

22
Reserves
Share premium

The share premium account is used to record the aggregate amount or value of premiums paid when the Company's shares are issued at an amount in excess of nominal value.

Capital redemption reserve

This reserve relates to the nominal value of shares repurchased by the Company.

Profit and loss reserves

This reserve relates to the cumulative retained earnings less amounts distributed to shareholders.

23
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
433,048
639,905
114,418
81,190
Between two and five years
658,492
773,476
424,444
-
1,091,540
1,413,381
538,862
81,190
EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 32 -
24
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2025
2024
£
£
Aggregate compensation
867,499
818,623
Transactions with related parties

The Company has taken advantage of exemptions in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.

During the year, the Group rented premises from Ward Edward Limited, a company under common control. The Group paid £278,801 (2024: £201,374) with an amount of £18,274 (2024: £nil) outstanding at the year end.

The following amounts were outstanding at the reporting end date:

Amounts due to related parties
2025
2024
£
£
Group
Key management personnel
4,540,000
4,540,000
Company
Key management personnel
4,540,000
4,540,000

Included in Creditors is a deferred consideration balance of £4,540,000 due to the Directors following the acquisition of LM Systems Holdings Limited in the prior year. This loan is secured by fixed charges over the shares acquired. Interest of £454,000 was paid on this balance in line with the agreement during the year.

The following amounts were outstanding at the reporting end date:

Amounts due from related parties
2025
2024
Balance
Balance
£
£
Group
Key management personnel
2,795,027
2,380,135
Company
Key management personnel
2,795,027
2,380,135

These are loans to key group management, interest has been charged on these loans of £56,825 (2024: £43,437). The loans are secured in substance by the underlying properties acquired using the loan funding.

EIMS GLOBAL LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 33 -
25
Controlling party

The ultimate controlling parties are J J Edward and I A M Edward, by virtue of their shareholding s and directorship s in the company.

26
Cash generated from group operations
2025
2024
£
£
Loss after taxation
(1,139,387)
(892,531)
Adjustments for:
Taxation credited
(82,159)
(274,649)
Finance costs
455,715
454,568
Investment income
(63,622)
(68,035)
Loss on disposal of tangible fixed assets
-
2,201
Amortisation and impairment of intangible assets
1,083,841
961,535
Depreciation and impairment of tangible fixed assets
212,286
284,028
Movements in working capital:
(Increase)/decrease in debtors
(229,404)
2,972,158
Increase/(decrease) in creditors
857,642
(2,375,071)
Cash generated from operations
1,094,912
1,064,204
27
Analysis of changes in net funds - group
1 October 2024
Cash flows
Exchange rate movements
30 September 2025
£
£
£
£
Cash at bank and in hand
1,500,299
184,400
(4,791)
1,679,908
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