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REGISTERED NUMBER: 13121267 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Ringover Limited

Ringover Limited (Registered number: 13121267)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Ringover Limited (Registered number: 13121267)

Balance Sheet

31 December 2025

31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 334 |  | 701 |  |

CURRENT ASSETS

Debtors | 5 | 161,486 |  | 79,473 |  |

Cash at bank | 90,802 |  | 73,136 |  |

252,288 |  | 152,609 |  |

CREDITORS

Amounts falling due within one year | 6 | 121,441 |  | 62,445 |  |

NET CURRENT ASSETS | 130,847 |  | 90,164 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 131,181 |  | 90,865 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 121,181 |  | 80,865 |  |

SHAREHOLDERS' FUNDS | 131,181 |  | 90,865 |  |

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 Statement of Income and Retained Earnings has not been delivered.

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

J M G Najnudel - Director

Ringover Limited (Registered number: 13121267)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Ringover Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 13121267

| Registered office: | 11 Old Jewry

| London

| EC2R 8DU

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

| The financial statements have been prepared under the historical cost convention unless otherwise specified, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value, and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.The following principal accounting policies have been applied.

| Turnover

| The Company is contracted with its immediate and ultimate parent company to provide services in the UK. The turnover represents revenue under the terms of the services agreement which is on a cost-plus basis.

| 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.

| Tangible fixed assets

| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

| Computer equipment - Straight line over 3 years.

Ringover Limited (Registered number: 13121267)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 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.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention 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, loans from fellow group companies, 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.

| Classification of financial liabilities

| Financial liabilities are classified according to the substance of the contractual arrangements entered into.

| Basic financial liabilities

| Basic financial liabilities, including creditors, accruals and loans from fellow group companies 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.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| 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.

| Taxation

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

| Current 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.

Ringover Limited (Registered number: 13121267)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Foreign currencies

| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Pension costs and other post-retirement benefits

| Contributions to defined contribution plans are expensed in the period to which they relate.

| Employee benefits

| The costs of short-term employee benefits are recognized as a liability and an expense.

| The cost of any unused holiday entitlement is recognized in the period in which the employee’s services are received.

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 1,201 |  |

| DEPRECIATION

| At 1 January 2025 | 500 |  |

| Charge for year | 367 |  |

| At 31 December 2025 | 867 |  |

| NET BOOK VALUE

| At 31 December 2025 | 334 |  |

| At 31 December 2024 | 701 |  |

Ringover Limited (Registered number: 13121267)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.25 | 31.12.24 |

| £ | £

| Amounts owed by group undertakings | 112,490 |  | 46,235 |  |

| Other debtors | 48,996 |  | 33,238 |  |

161,486 |  | 79,473 |  |

| The intercompany balances bear interest at 3% per annum, with interest accrued and invoiced on a quarterly basis. Settlements are made through offsetting against the intercompany current account balances. The balances are unsecured and have no fixed repayment terms.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

31.12.25 | 31.12.24 |

| £ | £

| Trade creditors | 32,584 |  | 9,448 |  |

| Taxation and social security | 45,438 |  | 33,747 |  |

| Other creditors | 43,419 |  | 19,250 |  |

121,441 |  | 62,445 |  |

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

| The Report of the Auditors was unqualified.

| Aidan Scollard (Senior Statutory Auditor)

| for and on behalf of Baker Tilly Ireland Audit Limited

8. | RELATED PARTY DISCLOSURES

| 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.

9. | POST BALANCE SHEET EVENTS

| There have been no significant events affecting the company since the year end.

10. | ULTIMATE CONTROLLING PARTY

| The immediate parent undertaking and the controlling party of the company is BJT Partners SAS incorporated in France, whose registered office is at 50B Rue Maurice, Arnoux, 92120, France.The smallest and largest group for which accounts are prepared and of which the company is a member of BJT Partners SAS incorporated in France. Copies of the consolidated group accounts can be obtained from its registered office.