ACCOUNTS - Final Accounts

Registered number: 09395249

EYEOTA UK LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

EYEOTA UK LIMITED

Company Information

Directors	R J Lewins
	G J Battisson
	K A Prokop (resigned 31 March 2025)


Company secretary	A Abbott


Registered number	09395249


Registered office	3rd Floor
	12 Gough Square
	London
	EC4A 3DW


Independent auditor	Sayers Butterworth LLP
	Chartered Accountants & Statutory Auditor
	3rd Floor
	12 Gough Square
	London
	EC4A 3DW

EYEOTA UK LIMITED

Registered number: 09395249

Balance sheet

As at 31 December 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	1,543,710		1,562,699
Cash at bank and in hand		9,547		2,806
		1,553,257		1,565,505
Creditors: amounts falling due within one year	5	(1,325,456)		(1,426,559)
Net current assets			227,801		138,946
Total assets less current liabilities			227,801		138,946

Net assets			227,801		138,946

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		227,800	138,945
		227,801	138,946

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 on 16 September 2026.

R J Lewins

Director

The notes on pages 2 to 7 form part of these financial statements.

Page 1

EYEOTA UK LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

1.	General information

Eyeota UK Limited is a private limited company incorporated in the United Kingdom, and registered in England and Wales. The Company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

The Company's principal activity is the provision of support services to its parent company and related group undertakings.

2.Accounting policies

2.1

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on basis other than going concern. On 1 January 2024 the company transferred its business and assets to Dun & Bradstreet Limited as a going concern for fair value consideration and then subsequently ceased to trade.

As the trade and assets were transferred as a going concern, it was not deemed to be appropriate to reclassify long-term assets to current assets as they continue to retain their value and still be long-term in nature on the date of transfer.

2.3

Turnover

Turnover in relation to the rendering of services is recognised when the service is performed. Intercompany turnover is recognised at a mark up on the extent of expenses recognised that are recoverable.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

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.

Page 2

EYEOTA UK LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit or loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Page 3

EYEOTA UK LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.6

Financial instruments (continued)

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognised assets/liabilities

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flows expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Offsetting

Financial assets and liabilities are offset and the net amount presented in the statement of financial position only when the Company has a legally enforceable right to set off the amounts and intends either to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

EYEOTA UK LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

2.Accounting policies (continued)

2.8

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 except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and loss account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.9

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

EYEOTA UK LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 3).

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	1,543,710	1,562,699
	1,543,710	1,562,699

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

Trade creditors	4,800	-
Amounts owed to group undertakings	1,311,560	1,416,959
Accruals and deferred income	9,096	9,600
	1,325,456	1,426,559

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary Shares share of £1.00	1	1

7.	Related party transactions
	The Company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group members, which are wholly owned subsidiaries.

8.	Controlling party

The parent undertaking of the smallest group of which Eyeota UK Limited is a member and consolidated accounts are prepared is Dun & Bradstreet (Asia Pacific) Pte. Ltd, a company incorporated in Singapore and their registered office address is 80 Robinson Road, Singapore, 068898.

Page 6

EYEOTA UK LIMITED

Notes to the financial statements

For the Year Ended 31 December 2025

9.	Auditor's information

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

In their report, the auditor emphasised the following matter without qualifying their report:

We draw attention to the 'Going concern' policy in Note 2.2 of the financial statements, which explains that the company has ceased to trade and the directors therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than that of a going concern. Our opinion is not modified in respect of this matter.

The audit report was signed on 16 September 2026 by Andrew Burch (Senior statutory auditor) on behalf of Sayers Butterworth LLP.

Page 7