Company registration number 08232223 (England and Wales)
ADJUST SOFTWARE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
ADJUST SOFTWARE LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
ADJUST SOFTWARE LIMITED
BALANCE SHEET
AS AT
30 JUNE 2026
30 June 2026
- 1 -
30 June 2026
31 December 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
16,299
Current assets
Debtors
5
1
3,799,872
Cash at bank and in hand
-
0
373,212
1
4,173,084
Creditors: amounts falling due within one year
6
-
0
(3,137,548)
Net current assets
1
1,035,536
Net assets
1
1,051,835
Capital and reserves
Called up share capital
7
1
1
Other reserves
-
0
1,093,787
Profit and loss reserves
-
0
(41,953)
Total equity
1
1,051,835

For the financial Period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 6 July 2026
A Kazakov
Director
Company registration number 08232223 (England and Wales)
ADJUST SOFTWARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2026
- 2 -
Share capital
Contribution from parent
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 January 2024
1
1,093,787
(263,592)
830,196
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
221,639
221,639
Share based compensation
-
710,239
-
0
710,239
Recharge to parent Applovin
-
(710,239)
-
(710,239)
Balance at 31 December 2024
1
1,093,787
(41,953)
1,051,835
Period ended 30 June 2026:
Profit and total comprehensive income
-
-
78,561
78,561
Dividends
-
-
(1,130,395)
(1,130,395)
Share based compensation
-
83,526
-
0
83,526
Transfer
-
(1,093,787)
1,093,787
-
Recharge to parent Applovin
-
(83,526)
-
(83,526)
Balance at 30 June 2026
1
-
-
1
ADJUST SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2026
- 3 -
1
Accounting policies
Company information

Adjust Software Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 7A, Building 6, Croxley Park, Hatters Lane, Watford, Hertfordshire, WD18 8YH.

1.1
Accounting convention

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 other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Reporting period

These financial statements cover the long period starting from 01 January 2025 to 3 0 June 2026, since the company is winding down and will cease to act as going concern.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.4
Tangible fixed assets

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:

Fixtures, fittings & equipment
Over four years

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Cash at bank and in hand

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

ADJUST SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments' to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Foreign exchange

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.

ADJUST SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2026
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2026
2024
Number
Number
Total
12
24
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
39,639
Disposals
(39,639)
At 30 June 2026
-
0
Depreciation and impairment
At 1 January 2025
23,340
Depreciation charged in the Period
5,483
Eliminated in respect of disposals
(28,823)
At 30 June 2026
-
0
Carrying amount
At 30 June 2026
-
0
At 31 December 2024
16,299
ADJUST SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2026
- 6 -
5
Debtors
2026
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
229,184
Corporation tax recoverable
-
0
87,457
Amounts owed by group undertakings
1
3,466,021
Other debtors
-
0
17,210
1
3,799,872
6
Creditors: amounts falling due within one year
2026
2024
£
£
Trade creditors
-
0
507
Amounts owed to group undertakings
-
0
710,239
Taxation and social security
-
0
1,279,643
Other creditors
-
0
1,147,159
-
0
3,137,548
7
Called up share capital
2026
2024
2026
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
1
1
1
1
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