ACCOUNTS - Final Accounts

Registered number: 10468750 (England and Wales)

ACCESSDATA UK LIMITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


ACCESSDATA UK LIMITED

COMPANY INFORMATION

Director	M R Spencer


Registered number	10468750


Registered office	Birchin Court
	5th Floor
	19-25 Birchin Lane
	London
	United Kingdom
	EC3V 9DU


Independent auditors	ZEDRA Audit & Assurance (UK) Limited


ACCESSDATA UK LIMITED

CONTENTS

	Page
Balance Sheet	1
Statement of Changes in Equity	2
Notes to the Financial Statements	3 - 6


ACCESSDATA UK LIMITED REGISTERED NUMBER:10468750

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	100		1,642,800
Bank and cash balances		-		57,842
		100		1,700,642
Creditors: amounts falling due within one year	5	-		(205,222)
Net current assets			100		1,495,420
Total assets less current liabilities			100		1,495,420

Net assets			100		1,495,420

Capital and reserves
Called up share capital	6	100	100
Profit and loss account		-	1,495,320
		100	1,495,420

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M R Spencer

Director

Date: 3 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 1


ACCESSDATA UK LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 1 January 2024	100	1,328,377	1,328,477
Comprehensive income for the year
Profit for the year	-	166,943	166,943

At 1 January 2025	100	1,495,320	1,495,420
Comprehensive income for the year
Profit for the year	-	82,588	82,588
Contributions by and distributions to owners
Dividends: Equity capital	-	(1,577,908)	(1,577,908)
At 31 December 2025	100	-	100

Page 2


ACCESSDATA UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:

1.2

Going concern

In April 2025, the parent company, Exterro, Inc., made a strategic decision to transfer the Company's employees to a fellow group subsidiary, Exterro UK Limited, and to make the Company dormant thereafter. As a result, the director does not consider it appropriate to adopt the going concern basis of accounting in the preparation of these financial statements.
Accordingly, the financial statements have been prepared on a basis other than going concern.

1.3

Turnover

Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of services

Turnover is recognised on a cost plus 8% basis, in line with the intercompany service agreement with the parent company. Intercompany turnover is recognised when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the intercompany service agreement;

∙the costs incurred under the intercompany service agreement can be measured reliably.

Page 3


ACCESSDATA UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies (continued)

1.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss.

1.5

Other operating income

Other operating income represents amounts receivable from insurance companies and is recognised in the profit and loss as the corresponding expense is incurred.

1.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

1.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

1.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Page 4


ACCESSDATA UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.Accounting policies (continued)

1.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Amounts owed by group undertakings are intercompany loans measured at cost. These loans are unsecured, interest free and repayable on demand.

1.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash held on deposit by service providers is included within bank and cash balances, as these amounts are highly liquid and repayable without penalty on notice of not more than 24 hours.

1.11

Creditors

Short-term creditors are measured at the transaction price.

1.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 4 September 2026 by Adam Wildbore FCCA (Senior Statutory Auditor) on behalf of ZEDRA Audit & Assurance (UK) Limited.

The auditors drew attention to note 1.2 to these accounts which indicates that the directors do not consider it appropriate to adopt the going concern basis of accounting.

Employees

The average monthly number of employees during the year was 3 (2024 - 13).

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	100	1,633,733
Other debtors	-	6,098
Prepayments and accrued income	-	2,969
	100	1,642,800

Page 5


ACCESSDATA UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	-	58,190
Other taxation and social security	-	47,900
Accruals and deferred income	-	99,132
	-	205,222

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

7.	Controlling party

Exterro, Inc. is the parent of the smallest group for which consolidated financial statements are drawn up of which the Company is a member. The registered office of the parent company is 2175 NW Raleigh St., Suite 110, Portland, OR 97210.

8.	Post balance sheet events

There were no adjusting or non-adjusting events occurring between the end of the reporting period and the date these financial statements were approved.

Page 6