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Registered number: 14974905 (England and Wales) A5 EMEA LTD DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
A5 EMEA LTD
COMPANY INFORMATION
Directors | P J Alfrejd
| V S Kruttiventi
Company secretary | ZEDRA COSEC (UK) Limited
Registered number | 14974905
Registered office | Birchin Court
| 5th Floor
| 19-25 Birchin Lane
| London
| United Kingdom
| EC3V 9DU
Independent auditor | ZEDRA Audit & Assurance (UK) Limited
A5 EMEA LTD
CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 6
A5 EMEA LTD REGISTERED NUMBER:14974905
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 8,938 |  | 8,794
|  |  | 8,938 |  | 8,794
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,438,550 |  | 715,903 |
Cash at bank and in hand |  | 59,958 |  | 182,545 |
|  | 1,498,508 |  | 898,448 |
Creditors: amounts falling due within one year | 6 | (1,645,019) |  | (1,150,804) |
Net current liabilities |  |  | (146,511) |  | (252,356)
Total assets less current liabilities |  |  | (137,573) |  | (243,562)
Net liabilities |  |  | (137,573) |  | (243,562)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (137,574) |  | (243,563)
|  |  | (137,573) |  | (243,562)
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:
P J Alfrejd
Director
Date: 16 June 2026
The notes on pages 2 to 6 form part of these financial statements. Page 1
A5 EMEA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies
| 1.1 | 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 previous reporting period was a long period of 18 months and for this reason the prior year results are not entirely comparable. The following principal accounting policies have been applied:
| 1.2 | Going concern
On 31 March 2026, the entire share capital of the Company was acquired as part of a wider restructure. The directors have given their intention to wind up the affairs of the Company and as such they do not consider the going concern basis to be appropriate. Therefore, the financial statements have been prepared on a basis other than going concern. The trade and assets of the Company are in the process of being transferred to another group entity, however the formal liquidation process has not yet commenced.
| 1.3 | 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. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss. Page 2
A5 EMEA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
| 1.4 | 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.
| 1.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 1.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:
|  |  |  | Computer equipment | - | 3 |  | years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 3
A5 EMEA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 1.Accounting policies (continued)
| 1.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Amounts owed by group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.
| 1.8 | Creditors
Short-term creditors are measured at the transaction price. Amounts owed to group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.
2. | 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 18 June 2026 by Adam Wildbore FCCA (Senior Statutory Auditor) on behalf of ZEDRA Audit & Assurance (UK) Limited. The auditors drew attention to note 1.2 to these accounts which indicates that the directors do not consider it appropriate to adopt the going concern basis of accounting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 17 (2024 - 11).
Page 4
A5 EMEA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Computer equipment
|  | £
| Cost or valuation |
| At 1 January 2025 | 15,739
| Additions | 6,376
| At 31 December 2025 | 22,115
| Depreciation |
| At 1 January 2025 | 6,945
| Charge for the year on owned assets | 6,232
| At 31 December 2025 | 13,177
| Net book value |
| At 31 December 2025 | 8,938
| At 31 December 2024 | 8,794
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,362,853 | 697,314
| Amounts owed by group undertakings | 75,612 | -
| Prepayments and accrued income | 85 | 18,589
|  | 1,438,550 | 715,903
Page 5
A5 EMEA LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 53,894 | 17,316
| Amounts owed to group undertakings | 1,169,241 | 819,388
| Other taxation and social security | 305,450 | 204,017
| Other creditors | - | 8,910
| Accruals and deferred income | 116,434 | 101,173
|  | 1,645,019 | 1,150,804
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Controlling party
Accordion Partners Holdings LLC is the parent company of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The registered office of the parent company is One Vanderbilt Avenue, 24th Floor, New York, NY 10017, United States.
9. | Post balance sheet events
On 31 March 2026 the entire share capital of the Company was acquired by Accordion Partners UK Ltd as part of a wider group restructure. As a result of this acquisition, the trade and assets of the Company are in the process of being transferred to another group entity, however the formal liquidation process has not yet commenced. This is an adjusting event, and the disclosure has been ammended accordingly in note 1.2 to these financial statements. There were no other adjusting or non-adjusting events occurring between the end of the reporting period and the date these financial statements were approved.
Page 6