REGISTERED NUMBER: 11116387 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

NEXTIVA UK LTD

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Director:

Mr J I Lesavoy

Secretary:

Vistra Cosec Limited

Registered office:

Ground Floor

Templeback

10 Templeback

Bristol

BS1 6FL

Registered number:

11116387 (England and Wales)

Auditors:

Zome (Statutory Auditor)

5th Floor

111 Charterhouse Street

London

EC1M 6AW

CURRENT ASSETS

Debtors

4

76,402

-

Cash at bank

76,390

1

152,792

1

CREDITORS

Amounts falling due within one year

5

(84,211

)

-

NET CURRENT ASSETS

68,581

1

TOTAL ASSETS LESS CURRENT LIABILITIES

68,581

1

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

68,580

-

68,581

1

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 director and authorised for issue on 2 September 2026 and were signed by:

Mr J I Lesavoy - Director

1.	STATUTORY INFORMATION

Nextiva UK Ltd 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.

The company's functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

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 represents the amount due from the parent company, Nextiva Inc. for services provided excluding Value Added Tax. In accordance with the Intercompany Service Agreement, turnover is recognised as costs incurred plus a 6% markup.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

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 initially recognised at transaction price.

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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Trade debtors

11,562

-

Amounts owed by group undertakings

12,276

-

Other debtors

52,564

-

76,402

-

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Taxation and social security

39,373

-

Other creditors

44,838

-

84,211

-

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

(Unaudited)

£

£

Within one year

89,700

-

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

The Report of the auditors was unqualified.

Roy Davis (Senior Statutory Auditor)

for and on behalf of Zome (Statutory Auditor)

8.	RELATED PARTY DISCLOSURES

Included within turnover is £868,039 generated under the intercompany agreement with Nextiva Inc. At the financial year-end, a balance of £12,276 was included within debtors, representing an amount due from Nextiva Inc. to Nextiva UK Limited.

9.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent undertaking and controlling party is Nextiva Inc., a company incorporated in the United States of America, with the registered office at 9451 East Via De Ventura, Scottsdale, AZ 85256, USA.

The largest and the smallest group in which the results of the company are consolidated is that headed by Nextiva Inc. The consolidated financial statements are available from the above address.