Company No: 03910838 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Claus Gladanyuk
	Christine Kreiner

REGISTERED OFFICE	18-20 High Street
	Stevenage
	SG1 3EJ
	United Kingdom

COMPANY NUMBER

03910838 (England and Wales)

AUDITOR	Tuerner Audit Limited
	Statutory Auditor
	Bridge House
	Old Grantham Road
	Whatton
	Nottingham
	NG13 9FG

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	61,608		95,148
		61,608		95,148
Current assets
Debtors	4	448,019		738,784
Cash at bank and in hand		91,240		11,045
		539,259		749,829
Creditors: amounts falling due within one year	5	( 85,006)		( 240,027)
Net current assets		454,253		509,802
Total assets less current liabilities		515,861		604,950
Provision for liabilities		0		( 18,006)
Net assets		515,861		586,944
Capital and reserves
Called-up share capital	6	500		500
Profit and loss account		515,361		586,444
Total shareholders' funds		515,861		586,944

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of CIP Marketing Limited (registered number: 03910838) were approved and authorised for issue by the Board of Directors on 23 September 2026. They were signed on its behalf by:

Claus Gladanyuk Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

CIP Marketing Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 18 - 20 High Street, Stevenage, SG1 3EJ, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied, exclusive of Value Added Tax and trade discounts.

Revenue is recognised with reference to the time of performance of contracts.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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.

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' not to disclose related party transactions with wholly owned subsidiaries within the group.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including directors	9		11

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 October 2024	175,839		175,839
At 30 September 2025	175,839		175,839
Accumulated depreciation
At 01 October 2024	80,691		80,691
Charge for the financial year	33,540		33,540
At 30 September 2025	114,231		114,231
Net book value
At 30 September 2025	61,608		61,608
At 30 September 2024	95,148		95,148

4. Debtors

	2025		2024
	£		£
Trade debtors	30,116		261,730
Amounts owed by group undertakings	360,252		441,637
Corporation tax	26,663		5,961
Other debtors	30,988		29,456
	448,019		738,784

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	11,135		12,408
Amounts owed to group undertakings	23,788		90,462
Other taxation and social security	1,523		23,125
Other creditors	48,560		114,032
	85,006		240,027

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
500 Ordinary shares of £ 1.00 each	500		500

7. Parent Company

SaLiLe Verwaltungs GmbH (incorporated in Germany) is regarded by the directors as being the company's ultimate parent company.

8. Audit Opinion

The auditor's report on the accounts for the financial year ended 30 September 2025 was unqualified.

The audit report was signed by Caroline Peverett BA FCA on behalf of Tuerner Audit Limited.