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Company No: 06255148 (England and Wales)

# EI ADVISORY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

EI ADVISORY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

EI ADVISORY LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
EI ADVISORY LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 12,956 |  | 3,940
Investments | 4 | 76 |  | 76
|  | 13,032 |  | 4,016
Current assets |  |  |  |
Debtors | 5 | 1,341,828 |  | 1,996,121
Cash at bank and in hand |  | 1,693,766 |  | 1,694,207
|  | 3,035,594 |  | 3,690,328
Creditors: amounts falling due within one year | 6 | ( 2,583,878) |  | ( 3,053,638)
Net current assets |  | 451,716 |  | 636,690
Total assets less current liabilities |  | 464,748 |  | 640,706
Net assets |  | 464,748 |  | 640,706
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1,335 |  | 1,335
Share premium account |  | 52,570 |  | 52,570
Profit and loss account |  | 410,843 |  | 586,801
Total shareholders' funds |  | 464,748 |  | 640,706

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have 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 Comprehensive Income has not been delivered.

The financial statements of EI Advisory Limited (registered number: 06255148) were approved and authorised for issue by the Board of Directors on 29 July 2026. They were signed on its behalf by:

Mrs S V Mayers Director |  | Mr M P Barker Director
Mr A R A Jarvis Director |

EI ADVISORY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
EI ADVISORY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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

EI Advisory 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 151 Wardour Street, London, W1F 8WE, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Comprehensive Income in the period in which they arise as well as exchange differences arising on gains or losses on non-monetary items.

##### Turnover

Turnover represents amounts receivable for services net of VAT.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

##### Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

##### 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:

Fixtures and fittings | 25 % reducing balance
Computer equipment | 3 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.

##### Impairment of 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.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

##### 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.

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.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 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. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Retirement benefits

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

##### Rental payable

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 18 |  | 19

#### 3. Tangible assets

| Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 25,937 |  | 3,767 |  | 29,704
Additions | 0 |  | 13,044 |  | 13,044
At 31 December 2025 | 25,937 |  | 16,811 |  | 42,748
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 23,803 |  | 1,961 |  | 25,764
Charge for the financial year | 534 |  | 3,494 |  | 4,028
At 31 December 2025 | 24,337 |  | 5,455 |  | 29,792
Net book value |  |  |  |  |
At 31 December 2025 | 1,600 |  | 11,356 |  | 12,956
At 31 December 2024 | 2,134 |  | 1,806 |  | 3,940

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 January 2025 | 76
At 31 December 2025 | 76
Carrying value at 31 December 2025 | 76
Carrying value at 31 December 2024 | 76

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 31.12.2025 | Ownership 31.12.2024
EI Advisory North America Inc | 154 West 14th Street, New York NY 10011 | Marketing services | Common | 100.00% | 100.00%

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 1,009,260 |  | 1,359,415
Amounts owed by own subsidiaries | 126,067 |  | 332,664
Other debtors | 206,501 |  | 304,042
| 1,341,828 |  | 1,996,121

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 560,078 |  | 1,881,006
Taxation and social security | 290,254 |  | 297,281
Other creditors | 1,733,546 |  | 875,351
| 2,583,878 |  | 3,053,638

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1,067 Ordinary shares of £ 1.00 each | 1,067 |  | 1,067
134 Ordinary A shares of £ 1.00 each | 134 |  | 134
134 Ordinary B shares of £ 1.00 each | 134 |  | 134
| 1,335 |  | 1,335

#### 8. Profit and loss reserves

Retained earnings represents accumulated comprehensive income for the year and prior periods less dividends paid.

#### 9. Related party transactions

The following amounts were outstanding at the reporting end date:

| 2025 |  | 2024
| £ |  | £
Amounts due from related parties : Entities over which the entity has control, joint control or significant influence | 0 |  | 118,044
Amounts due from related parties : Entities over which the entity has control, joint control or significant influence | 126,067 |  | 332,664