Now Interact Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

1. General Information

Now Interact Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08317726 . The registered office is Office 11 Coldbath Square, Farringdon, London, EC1R 5HL.

The principal activity of the company is the selling and marketing of omni-channel interactive management platforms.

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

Though the Company is operating at a loss, the Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. The Directors have considered a letter of support from its immediate parent company stating that they will support the Company should it not be in a position to meet any repayment obligations. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

2.4. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

2.6. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

2.7. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Now Interact Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.9. Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

2.10. 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.

2.11. Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

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.

2.12. 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 as follows: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	5,849
Disposals	(4,862 )

As at 31 December 2025	987

Depreciation
As at 1 January 2025	5,849
Disposals	(4,862 )

As at 31 December 2025	987

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Now Interact Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	2,669	2,288

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	3,962	3,419
Other taxes and social security	2,866	4,149
VAT	14,232	16,379
Other creditors	-	667
Accruals and deferred income	2,400	12,660
Amounts owed to group undertakings	550,034	566,440

	573,494	603,714

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

8. Dividends

No dividends were proposed or paid during the period.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Now Interact Nordic AB , incorporated in Sweden. Copies of the group accounts may be obtained from the secretary, Gamla Brogatan 11, 11120 Stockholm, Sweden . The ultimate controlling party is Now Interact Nordic AB who controls 100% of the shares of Now Interact Limited .

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	2,669		2,288
Cash at bank and in hand		664		30,006

		3,333		32,294
Creditors: Amounts Falling Due Within One Year	6	(573,494 )		(603,714 )

NET CURRENT ASSETS (LIABILITIES)			(570,161 )		(571,420 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(570,161 )		(571,420 )

NET LIABILITIES			(570,161 )		(571,420 )

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			(571,161 )		(572,420 )

SHAREHOLDERS' FUNDS			(570,161)		(571,420)