The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

Purepromoter Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3 The Billings, Walnut Tree Close, Guildford, Surrey, United Kingdom, GU1 4UL.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied.

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'':

- the requirements of Section 33 Related Party Disclosures paragraph 33.7.

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

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.

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

Turnover principally comprises revenue recognised by the company in respect of e-mail and SMS credits, software services and professional services. Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and the revenue can be reliably measured. Revenue is recognised at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales related taxes.

The following specific policies exist across the various revenue streams:

E-mail and SMS credits

Revenue from the sale of e-mail and SMS credits is recognised over a 12 month period being the estimated average usage of the credits, the credits are recognised in full if they are used or another bundle of credits is purchased by the same customer.

Software Service Fees

Revenue from software services is recognised on a straight-line basis over the contracted period. Unearned amounts are carried forward in the statement of financial position as deferred income.

Professional Services - Short Term Contracts

Revenue and profits derived from short term professional service contracts are recognised on completion of the performance obligations, and customer acceptance of the work performed.

Professional Services - Long Term Contracts

Revenue and profits from the provision of professional services, such as installation, implementation, technical consultancy and training, are recognised on a straight line basis, as costs incurred relate to total costs for the contract, when the outcome of a contract can be estimated reliably.

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:

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 credited or charged to profit or loss.

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

Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. 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 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.

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.

The tax expense represents current tax and deferred tax.

The tax credit is based on accumulated losses brought forward. 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 company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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 when the company has 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.

Equity instruments

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

Dividends payable are recognised at the earlier of the declaration date and the payment date.

Other operating income

Other operating income relates to management charges receivable from group companies. Income is recognised based on the period of service to which the recharged expense relates.

No significant judgements or key accounting estimates have been applied in the preparation of these financial statements.

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

The company had no contracted employees for the year (2024: 9). The one individual referred to above is a statutory director.

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 auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit 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.

The company had tax losses at the reporting date of £342,488 (2024: £361,681) which have not been utilised on the basis there is not certainty over future chargeable profits to make use of all losses.

The immediate parent company is Spotler Holdings Limited, incorporated in England and Wales.

The ultimate parent company is VNL B.V., incorporated in Belgium.

ABN AMRO BANK N.V. holds both fixed and floating charges over the assets of Purepromoter Ltd in respect of loan facilities provided on a secured basis across the group, headed by Spotler B.V.

Since 31 July 2025 ING Bank N.V plc has held a charge including fixed and floating charges over all present and future assets of Purepromoter Ltd and the group, headed by Spotler B.V. The company does not have a borrowing position with ING Bank N.V.