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Registered number: 12935210
Pricefx UK Limited
Financial Statements
For The Year Ended 31 December 2025
Pricefx UK Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Pricefx UK Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12935210

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 3,443,909 |  | 2,847,224 |
Cash at bank and in hand |  | 162,737 |  | 84,453 |
|  | 3,606,646 |  | 2,931,677 |
Creditors: Amounts Falling Due Within One Year | 5 | (7,196,593 ) |  | (6,634,787 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,589,947 ) |  | (3,703,110 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (3,589,947 ) |  | (3,703,110 )
NET LIABILITIES |  |  | (3,589,947 ) |  | (3,703,110 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 10,000 |  | 10,000
Profit and Loss Account |  |  | (3,599,947 ) |  | (3,713,110 )
SHAREHOLDERS' FUNDS |  |  | (3,589,947) |  | (3,703,110)

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

R P Sheth Director
16/07/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Pricefx UK Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Pricefx UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12935210 . The registered office is Suite 1, 7th Floor, 50, Broadway, London, SW1H 0BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
As at 31 December 2025 the company's liabilities exceeded its assets. The directors of Price f(x) AG Germany have signified their willingness to continue to financially support the company and therefore the financial statements have been prepared on a going concern basis.
2.3. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.4. Foreign Currencies
Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.
2.5. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.6. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.
2.7. Trade creditors
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.
Page 2
Page 3
Pricefx UK Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.8. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 640,982 |  | 674,684
Amounts owed by group undertakings | 2,713,180 |  | 2,065,346
Other debtors | 89,747 |  | 107,194
| 3,443,909 |  | 2,847,224

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 729 |  | 67,257
Amounts owed to group undertakings | 6,230,630 |  | 5,682,897
Other creditors | 836,562 |  | 813,389
Taxation and social security | 128,672 |  | 71,244
| 7,196,593 |  | 6,634,787

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,000 |  | 10,000

7. Directors Advances, Credits and Guarantees
The company has given an unlimited cross guarantee in respect of the parents undertakings and group debts.
8. Ultimate Controlling Party
The company's parent undertaking is Price fx Intermediate GmbH, incorporated in Germany.
The ultimate parent is Pricef(x) AG, incorporated in Germany.
9. Audit Information
The auditor's report on the accounts of Pricefx UK Limited for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Shaun Philpott (Senior Statutory Auditor) for and on behalf of Tag Assurance Services Limited , Statutory Auditor.

Tag Assurance Services Limited Unit 8, Pendeford Place Pendeford Business Park Wolverhampton WV9 5HD

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