REGISTERED NUMBER: 12645114 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CCBILL UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M Bohn

Mr I R Cadwell

Mr J Powers

Mr F Ahmed

Mrs C Roberts

REGISTERED OFFICE:

85 Great Portland Street

London

W1W 7LT

REGISTERED NUMBER:

12645114 (England and Wales)

CURRENT ASSETS

Debtors

4

1,837,438

1,592,167

Cash at bank

820,419

396,909

2,657,857

1,989,076

CREDITORS

Amounts falling due within one year

5

1,791,639

1,230,772

NET CURRENT ASSETS

866,218

758,304

TOTAL ASSETS LESS CURRENT LIABILITIES

866,218

758,304

CAPITAL AND RESERVES

Called up share capital

150,000

150,000

Retained earnings

716,218

608,304

866,218

758,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

Mr F Ahmed - Director

1.	STATUTORY INFORMATION

CCBill UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The Company reviews and adjusts revenue estimates as necessary based on any changes in circumstances, including changes in customer behaviour, historical data, or regulatory requirements.

Turnover

Revenue is recognised when it is probable that future economic benefits associated with the transaction will flow to the Company, and these benefits can be reliably measured. The Company measures revenue based on the transaction amount, net of any applicable taxes, discounts, and refunds.

Online transactions

Revenue from online payment transactions, which includes e-commerce, digital goods, and other online transactions, is recognised at the time of the transaction when the following criteria are met:

- The payment has been authorised and verified

- The service has been provided to the customer

- Collection of the transaction amount is reasonably assured.

Subscription fees

Revenue from subscription fees is recognised over the subscription period on a straight-line basis, reflecting the pattern of the services provided to the customer.

Service Fees

Revenue from service fees, including monthly service charges, account maintenance fees, and other similar fees, is recognised in the period in which the service is rendered or as the service is provided.

Other Revenue Streams

Revenue from other sources, such as interest income, foreign exchange fees, and ancillary services, is recognised when earned or as the relevant services are provided.

Taxation

Taxation for the year comprises current 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 equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. 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.

Creditors

Short term trade 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.

Going concern

The financial statements have been prepared on a going concern basis. The director has reviewed the company’s forecasts and considers the company will continue to trade for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,837,438

1,592,167

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

156,263

424,162

Taxation and social security

35,971

182,937

Other creditors

1,599,405

623,673

1,791,639

1,230,772

6.	RELATED PARTY DISCLOSURES

Included within other debtors is a balance of £229,160 (2024 - £nil) owed by related companies.

Included within other creditors is a balance of £1,025,115 (2024 - £441,425) owed to related companies.

No interest was payable on the above balances

7.	PENSION COMMITMENT

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company within an independently administered fund. The charge for the year was £1,898 (2024: £5,071). Contributions of £Nil (2024: £Nil) were unpaid at the year end.