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Company No: 02934755 (England and Wales)

# INTERACTION WORLDWIDE LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

INTERACTION WORLDWIDE LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

INTERACTION WORLDWIDE LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
INTERACTION WORLDWIDE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

DIRECTORS | George Christodoulou
| Pangratis Liveras

REGISTERED OFFICE | 45 Gresham Street
| London
| EC2V 7BG
| United Kingdom

COMPANY NUMBER | 02934755 (England and Wales)

ACCOUNTANT | S&W Partners LLP
| 45 Gresham Street
| London
| EC2V 7BG

INTERACTION WORLDWIDE LIMITED

## BALANCE SHEET

As at 30 September 2025
INTERACTION WORLDWIDE LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 160,643 |  | 164,805
|  | 160,643 |  | 164,805
Current assets |  |  |  |
Debtors | 4 | 1,038,118 |  | 1,064,876
Cash at bank and in hand |  | 47,981 |  | 66,020
|  | 1,086,099 |  | 1,130,896
Creditors: amounts falling due within one year | 5 | ( 1,011,237) |  | ( 1,034,264)
Net current assets |  | 74,862 |  | 96,632
Total assets less current liabilities |  | 235,505 |  | 261,437
Net assets |  | 235,505 |  | 261,437
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1,000 |  | 1,000
Profit and loss account |  | 234,505 |  | 260,437
Total shareholder's funds |  | 235,505 |  | 261,437

The notes on pages 4 to 9 form part of these financial statements.

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Interaction Worldwide Limited (registered number: 02934755) were approved and authorised for issue by the Board of Directors on 26 June 2026. They were signed on its behalf by:

George Christodoulou Director |

INTERACTION WORLDWIDE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
INTERACTION WORLDWIDE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Interaction Worldwide Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 45 Gresham Street, London, EC2V 7BG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Interaction Worldwide Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The company recorded a loss for the year and has net current assets of £74,862 (2024: £96,632).
The directors have produced forecasts which indicate that the Company should have sufficient resources to continue in operational existence for the foreseeable future and are satisfied that the Company can meet its liabilities as they fall due. For this reason the Directors have prepared the financial statements on a going concern basis

##### Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:
- The amount of revenue can be measured reliably; and
- It is probable that the Company will receive the consideration due under the contract

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are rendered.
Contributions to defined contribution pension schemes are charged to profit or loss as they become payable in accordance with the rules of the scheme. Differences between contributions payable in the year and those actually paid are shown as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 10 years straight line
Fixtures and fittings | 15 % reducing balance
Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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 Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either 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 method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments 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.
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.

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

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 41 |  | 45

#### 3. Tangible assets

| Leasehold improve- ments |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 October 2024 | 268,003 |  | 99,959 |  | 706,337 |  | 1,074,299
Additions | 0 |  | 5,625 |  | 37,987 |  | 43,612
At 30 September 2025 | 268,003 |  | 105,584 |  | 744,324 |  | 1,117,911
Accumulated depreciation |  |  |  |  |  |  |
At 01 October 2024 | 178,348 |  | 92,105 |  | 639,041 |  | 909,494
Charge for the financial year | 26,842 |  | 1,952 |  | 18,980 |  | 47,774
At 30 September 2025 | 205,190 |  | 94,057 |  | 658,021 |  | 957,268
Net book value |  |  |  |  |  |  |
At 30 September 2025 | 62,813 |  | 11,527 |  | 86,303 |  | 160,643
At 30 September 2024 | 89,655 |  | 7,854 |  | 67,296 |  | 164,805

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 927,286 |  | 963,785
Prepayments | 89,162 |  | 72,979
VAT recoverable | 13,513 |  | 19,770
Other debtors | 8,157 |  | 8,342
| 1,038,118 |  | 1,064,876

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 13 |  | 13
Trade creditors | 913,522 |  | 965,102
Accruals | 32,575 |  | 5,963
Other taxation and social security | 34,548 |  | 35,669
Other creditors | 30,579 |  | 27,517
| 1,011,237 |  | 1,034,264

#### 6. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,000 Ordinary shares of £ 1.00 each | 1,000 |  | 1,000

#### 7. Financial commitments

Other financial commitments

| 2025 |  | 2024
| £ |  | £
Not later than 1 year | 65,000 |  | 65,000
Later than 1 year and not later than 5 years | 5,417 |  | 70,417
| 70,417 |  | 135,417

At 30 September the Company had future minimum lease payments due under non-cancellable operating leases for each of the above periods.

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

#### 8. Ultimate controlling party

The ultimate controlling party is P Liveras, by virtue of his shareholding and directorship in the Company.