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Registered number: 11044235 SPEAKAP LTD ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
SPEAKAP LTD Company Information
Directors | P Van Der Mijl
| E Van Der Vlist
Registered number | 11044235
Registered office | 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
Independent auditor | Sayers Butterworth LLP
| Chartered Accountants & Statutory Auditor
| 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
SPEAKAP LTD Registered number: 11044235 Balance sheet As at 31 December 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 168,032 |  | 9,221 |
Cash at bank and in hand |  | 11,292 |  | 47,442 |
|  | 179,324 |  | 56,663 |
Creditors: amounts falling due within one year | 5 | (222,835) |  | (138,738) |
Net current liabilities |  |  | (43,511) |  | (82,075)
Total assets less current liabilities |  |  | (43,511) |  | (82,075)
Net liabilities |  |  | (43,511) |  | (82,075)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | (44,511) |  | (83,075)
|  |  | (43,511) |  | (82,075)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
E Van Der Vlist | P Van Der Mijl
Director | Director
Date: 5 June 2026 | Date:5 June 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
SPEAKAP LTD Notes to the financial statements For the Year Ended 31 December 2025
1. | General information
Speakap Ltd is a private limited company incorporated in the United Kingdom and registered in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, England, EC4A 3DW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The accounts have been prepared by the directors under the going concern basis despite an excess of liabilities over total assets. The directors consider this appropriate as Speakap Holding B.V., it's ultimate parent company, has confirmed that it will provide the company with whatever financial support may be necessary in order to enable Speakap Ltd to meet its liabilities and commitments as they fall due within the foreseeable future. The group headed by Speakap Holding B.V. has further increased its profitability and its equity and cash reserves in 2025. Because of this, the expected continuation of the group’s growth trajectory and the expertise and financial strength of its shareholders, the directors are confident in the group’s ability to meet its future financial obligations. Accordingly, the directors are satisfied that these financial statements are appropriately prepared on the basis applicable to a going concern.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Page 2
SPEAKAP LTD Notes to the financial statements For the Year Ended 31 December 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and loss account. Page 3
SPEAKAP LTD Notes to the financial statements For the Year Ended 31 December 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 168,032 | 9,221
|  | 168,032 | 9,221
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 960
| Amounts owed to group undertakings | 156,436 | 92,218
| Other taxation and social security | 33,280 | 6,765
| Accruals and deferred income | 33,119 | 38,795
|  | 222,835 | 138,738
6. | Related party transactions
| The company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group members, which are wholly owned subsidiaries.
7. | Controlling party
The parent undertaking of the smallest group of which Speakap Ltd is a member and consolidated accounts are prepared is Speakap Holding B.V. Their registered office address is Pedro de Medinalaan 5 c 1086 XK, Amsterdam, Noord-Holland Netherlands.
8. | Auditor's information
The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified. The audit report was signed on 5 June 2026 by Andrew Burch (Senior statutory auditor) on behalf of Sayers Butterworth LLP.
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