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Registration number: 04990527

Nine Feet Tall Limited
Annual Report and Financial Statements
for the Year Ended 31 December 2025

Nine Feet Tall Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 7

Nine Feet Tall Limited

(Registration number: 04990527)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 39,779 | 17,161
Current assets |  |  |
Debtors | 5 | 1,514,624 | 1,584,583
Cash at bank and in hand |  | 2,987,152 | 2,413,608
|  | 4,501,776 | 3,998,191
Creditors: Amounts falling due within one year | 6 | (1,432,951) | (1,639,945)
Net current assets |  | 3,068,825 | 2,358,246
Total assets less current liabilities |  | 3,108,604 | 2,375,407
Provisions for liabilities |  | (10,137) | 73,573
Net assets |  | 3,098,467 | 2,448,980
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Share premium reserve |  | 108,594 | 108,594
Retained earnings |  | 2,989,871 | 2,340,384
Shareholders' funds |  | 3,098,467 | 2,448,980

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 July 2026 and signed on its behalf by:

D Durrant Director |  |

Nine Feet Tall Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Northgate House
Upper Borough Walls
Bath
BA1 1RG

These financial statements were authorised for issue by the Board on 28 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. As at the date of signing the financial statements, the director(s) confirm(s) that the company is in a position to meet its liabilities for a period of 12 months and that there are no foreseeable events which may give rise to liabilities which exceeds the company’s ability to pay.

Nine Feet Tall Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 29 July 2026 was Tim Lerwill BSc BFP FCA, who signed for and on behalf of ML Audit LLP.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and for the provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue for the sale of goods when all the following conditions are satisfied:
a) the significant risks and rewards of ownership have been transferred to the buyer;
b) the group retains no continuing involvement or control over the goods;
c) the amount of revenue can be reliably measured;
d) it is probable that future economic benefits will flow to the company; and
e) specific criteria have been met for each of the groups activities.
The company recognises revenue from the provision of services in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
a) the amount of revenue can be reliably measured;
b) it is probable that future economic benefit will flow to the company;
c) the stage of completion of the contract at the end of the reporting period can be reliably measured; and
d) the costs incurred and the costs to complete the contract can be reliably measured.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the Balance Sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Nine Feet Tall Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | Straight line 33%
Fixtures & Fittings | Straight line 20%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Nine Feet Tall Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Share based payments

The company operates an equity-settled, share-based compensation plan, under which the entity
receives services from employees as consideration for equity instruments (options) of the entity. The
fair value of the employee services received is measured by reference to the estimated fair value at
the grant date of equity instruments granted and is recognised as an expense over the vesting period.
The total amount expensed is recognised over the vesting period, which is the period over which all of
the specified vesting conditions are to be satisfied.
The proceeds received net of any directly attributable transaction costs are credited to share capital
(nominal value) and share premium when the options are exercised.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 50 (2024 - 49).

4 | Tangible assets

| Furniture, fittings and equipment £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 2,441 | 225,194 | 227,635
Additions | - | 45,108 | 45,108
At 31 December 2025 | 2,441 | 270,302 | 272,743
Depreciation
At 1 January 2025 | 2,426 | 208,048 | 210,474
Charge for the year | 15 | 22,475 | 22,490
At 31 December 2025 | 2,441 | 230,523 | 232,964
Carrying amount
At 31 December 2025 | - | 39,779 | 39,779
At 31 December 2024 | 15 | 17,146 | 17,161

Nine Feet Tall Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 1,344,397 | 1,317,361
Amounts owed by related parties | 8 | 107,772 | -
Other debtors |  | - | 2,850
Prepayments |  | 34,147 | 26,733
Accrued income |  | 28,308 | 49,379
Corporation tax asset |  | - | 188,260
|  | 1,514,624 | 1,584,583

6 | Creditors

Due within one year | Note | 2025 £ | 2024 £
Trade creditors |  | 68,485 | 36,334
Amounts due to related parties | 8 | 75,846 | -
Social security and other taxes |  | 462,870 | 479,295
Other creditors |  | 56,095 | 4,067
Accruals |  | 634,626 | 1,120,249
Corporation tax liability |  | 135,029 | -
|  | 1,432,951 | 1,639,945

7 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | 8,210 | 16,464

The amount of non-cancellable operating lease payments recognised as an expense during the year was £16,464 (2024 - £27,000).

Nine Feet Tall Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

8 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 303,818 | 258,302

Loans to related parties

2025 | Key management £ | Total £
At start of period | 2,850 | 2,850
Reclassification to other debtors on cessation of directorship | (2,850) | (2,850)
At end of period | - | -

2024 | Key management £ | Total £
Advanced | 36,867 | 36,867
Repaid | (34,017) | (34,017)
At end of period | 2,850 | 2,850

9 | Parent and ultimate parent undertaking

The company's immediate and ultimate parent company, which also exercises ultimate control, is Talan Holding SAS, incorporated in France.
The most senior parent entity producing publicly available financial statements is Talan Holding SAS. These financial statements are available upon request from Rue Pergolese 14-20, 705016 Paris France