REGISTERED NUMBER: 05836899 (England and Wales)

AudienceView Ticketing (UK) Limited

Financial Statements for the Year Ended 31st December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M J Fowlie

J C Hodge

J A Winsten

E White

REGISTERED OFFICE:

Regent's Court

Princess Street

Hull

HU2 8BA

REGISTERED NUMBER:

05836899 (England and Wales)

AUDITORS:

Smailes Goldie

Chartered Accountants

Statutory Auditor

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

CURRENT ASSETS

Debtors

4

789,182

520,826

Cash at bank

45,252

57,722

834,434

578,548

CREDITORS

Amounts falling due within one year

5

280,169

36,724

NET CURRENT ASSETS

554,265

541,824

TOTAL ASSETS LESS CURRENT LIABILITIES

554,265

541,824

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

7

554,165

541,724

SHAREHOLDERS' FUNDS

554,265

541,824

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th August 2026 and were signed on its behalf by:

E White - Director

1.	STATUTORY INFORMATION

AudienceView Ticketing (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The company's financial statements continue to be prepared using the going concern basis following an indication of support from its parent company on behalf of the wider corporate group, upon which the company is operationally and financially dependent.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of services, under a service agreement with a group company, at cost plus markup.

Turnover is recognised when the company incurs a liability in relation to an expense on which the revenue is determined.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

- 25% on cost

Fixtures and fittings

- 30% reducing balance

Short leasehold

- 50% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

789,182

520,826

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

100

731

Amounts owed to group undertakings

269,027

-

Taxation and social security

2,647

13,093

Other creditors

8,395

22,900

280,169

36,724

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100

7.

RESERVES

Retained

earnings

£

At 1st January 2025

541,724

Profit for the year

12,441

At 31st December 2025

554,165

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Stephen Bramall BSc., FCA (Senior Statutory Auditor)

for and on behalf of Smailes Goldie

9.	ULTIMATE PARENT COMPANY