Registration number: 04084660

Complinet USA Holdings Ltd

Contents

Page(s)

Directors' Report	1
Balance Sheet	2
Notes to the Financial Statements	3 to 4

Complinet USA Holdings Ltd

Directors' Report for the Year Ended 31 December 2025

The Directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the Company

The Directors who held office during the year were as follows:

K. Major

B.A. Boateng (resigned 20 August 2025)

W.D. Rowell (appointed 2 October 2025)

Approved by the Board on 2 September 2026 and signed on its behalf by:

.........................................
K. Major
Director

Complinet USA Holdings Ltd

(Registration number: 04084660)
Balance Sheet as at 31 December 2025

	Note	2025 £ 000	2024 (Restated) £ 000
Current assets
Debtors: amounts falling due within one year	3	34,309	34,309
Creditors: amounts falling due within one year	4	(4,944)	(4,944)
Net assets		29,365	29,365
Capital and reserves
Called up share capital	5	-	-
Profit and loss account		29,365	29,365
Total equity		29,365	29,365

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved by the Board on 2 September 2026 and signed on its behalf by:
 

.........................................

K. Major
Director

The notes on pages 3 to 4 form an integral part of these financial statements.

Page 2

Complinet USA Holdings Ltd

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 United Kingdom.

The address of its registered office is:
Five Canada Square
Canary Wharf
London
E14 5AQ
United Kingdom

2	Accounting policies

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements are prepared on the going concern basis, under the historical cost convention, and in accordance with the Companies Act 2006 and applicable accounting standards in the United Kingdom.

Prior period errors

During the year ended 31 December 2025, the directors identified that a reduction of share capital which became effective on 22 June 2021 had not been reflected in the Company's financial statements. The omission resulted in the Company's issued share capital being overstated and reserves being understated in prior periods. In accordance with Section 10 of FRS 102, the error has been corrected by restating the comparative information and opening balances for the earliest period presented. The correction has no impact on the Company's net assets, profit or loss, or cash flows and relates solely to the classification of amounts within shareholders' funds.

	31 December 2024 £	Adjustment £	31 December 2024 (restated) £
Called up share capital	50,000	(49,950)	50
Profit and loss account	29,315,000	49,950	29,364,950
Total equity	29,365,000	-	29,365,000

Trading Status
The Company has not traded during the year or the previous year, has incurred no liabilities and consequently, has made neither profit nor loss. None of the Directors received any emoluments in respect of their services to the Company.

Page 3

Complinet USA Holdings Ltd

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

3	Debtors: amounts falling due within one year

	2025 £ 000	2024 £ 000
Amounts owed by fellow group undertakings	34,309	34,309
	34,309	34,309

Amounts owed by fellow group undertakings are unsecured, non-interest bearing and repayable on demand.

4	Creditors: amounts falling due within one year

	2025 £ 000	2024 £ 000
Amounts owed to fellow group undertakings	4,944	4,944

Amounts owed to fellow group undertakings are unsecured, non-interest bearing and repayable on demand.

5	Called up share capital

Allotted, called up and fully paid shares

	2025		2024 (restated)
	No. 000	£	No. 000	£
Ordinary shares of £0.001 each	50	50	50	50

Pursuant to a resolution passed on 03 June 2021, the Company undertook a reduction of share capital in accordance with the Companies Act 2006. The reduction was legally effective on 22 June 2021 and reduced the Company's issued share capital from £50,000 to £50. Due to an administrative oversight, the reduction was not reflected in the financial statements for prior years. The omission has been corrected through a prior period adjustment in the current year.

6	Parent and ultimate parent undertaking

The Company's immediate parent is Complinet Limited, incorporated in United Kingdom.

 The ultimate parent is Thomson Investments Limited, incorporated in Canada.

 The most senior parent entity producing publicly available financial statements is Thomson Reuters Corporation. These financial statements are available upon request from Five Canada Square, Canary Wharf, London, E14 5AQ, United Kingdom, and online at www.thomsonreuters.com.

The parent of the largest group in which these financial statements are consolidated is Thomson Reuters Corporation, incorporated in Canada.