The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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

thebigword BSL UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite U2, Ground Floor Arlington Business Centre, White Rose Park, Leeds, England, LS11 0PA.

The current year financial statements have been prepared for a period of twelve months. The prior period financial statements have been prepared for a period of eleven months from the date of incorporation of 1 February 2024 to 31 December 2024, in order to bring the company's year end in line with that of other group companies.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of thebigword Group Holdings Limited. These consolidated financial statements are available from its registered office, Suite U2, Ground Floor Arlington Business Centre, White Rose Park, Leeds, England, LS11 0PA.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

The truedirectors manage the business on a UK group-wide basis, "the group", and assess going concern at both a company and group level. The going concern basis of preparation is considered applicable in the financial statements despite the group reporting a statutory loss for 2025, primarily reflecting non-cash depreciation and amortisation charges and interest expense. The group generated positive EBITDA and cash during the year and is forecast to continue generating positive EBITDA and operating cash flows during the year ending December 2026 and beyond. The group is also in a strong net asset position and holds a significant positive cash balance.

The directors have considered the group’s forecast cash flows up to 31 December 2027 and are satisfied that current performance and forecasts indicate continued positive operating cash generation sufficient to meet liabilities as they fall due over this period, subject to addressing the term loan maturity before 30 September 2027 through extension, refinancing, replacement or repayment.

The group’s debt currently includes a £24.5m term loan which, at the reporting date, was due for repayment in August 2026. Covenant compliance on the outstanding term loan includes cash flow cover, adjusted leverage and guarantor coverage. Subsequent to year end, the facility was amended to extend the maturity date to 30 September 2027.

At 31 December 2025, the group also had a £5m revolving credit facility (“RCF”), of which £2m had been drawn. The outstanding RCF balance was fully repaid in February 2026 and the RCF agreement was subsequently terminated.

The directors have considered the group’s current and forecast performance, including forecast improvements in EBITDA and cash generation, and are satisfied that the group is expected to remain in compliance with its covenants.

Based on the above, the directors have a reasonable expectation that the group will continue to trade as a going concern for the foreseeable future and has adequate resources.

The group guarantees the continuing operations of thebigword BSL UK Limited.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position 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.

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

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 deducting all of its liabilities.

Basic financial liabilities, including creditors and loans from fellow group companies, 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. Financial liabilities classified as payable within one year are not amortised.

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 recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

The company considers whether investments in subsidiary undertakings are impaired. Where an indication of impairment is identified the estimation of recoverable value requires estimation of the future cash flows and net asset values from the subsidiary undertaking. See note 4 for the carrying amount of investments held.

The average monthly number of persons (including directors) employed by the company during the year was:

The directors' emoluments are paid through the fellow group undertakings WordSynk Limited and thebigword Inc and are disclosed in the financial statements of the company's parent undertaking, thebigword Group Holdings Limited.

Details of the company's subsidiaries at 31 December 2025 are as follows:

Registered office addresses (all UK unless otherwise indicated):

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

On incorporation the company issued 1 share with a nominal value of £1.

Rights preferences and restrictions:

The share carries a voting right and a right to participate in any discretional dividends.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company is a subsidiary undertaking of thebigword Group Limited, a company incorporated in Great Britain and registered in England and Wales.

thebigword Group Holdings Limited is the parent company of the largest group for which consolidated financial statements are drawn up.

Copies of the consolidated financial statements of thebigword Group Holdings Limited may be obtained from, Suite U2, Ground Floor Arlington Business Centre, White Rose Park, Leeds, England, LS11 0PA.