REGISTERED NUMBER: 11123448 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CYBERCUBE ANALYTICS EUROPE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

6

DIRECTOR:

A L Hayman

SECRETARY:

Oakwood Corporate Secretary Limited

REGISTERED OFFICE:

3rd Floor

1 Ashley Road

Altrincham

Cheshire

WA14 2DT

REGISTERED NUMBER:

11123448 (England and Wales)

AUDITORS:

Allens Accountants Limited

Registered Auditors and

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

22,570

26,873

CURRENT ASSETS

Debtors

5

499,765

534,135

Cash at bank

144,212

222,216

643,977

756,351

CREDITORS

Amounts falling due within one year

6

1,654,599

1,161,814

NET CURRENT LIABILITIES

(1,010,622

)

(405,463

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(988,052

)

(378,590

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(988,053

)

(378,591

)

SHAREHOLDERS' FUNDS

(988,052

)

(378,590

)

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 September 2026 and were signed by:

A L Hayman - Director

1.	STATUTORY INFORMATION

Cybercube Analytics Europe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The financial statements have been prepared on a going concern basis.

The Company incurred a loss for the year ended 31 December 2025 and, at that date, had net liabilities. The Company is dependent on financial support from its parent undertaking to meet its liabilities as they fall due.

The director has prepared forecasts covering a period of at least twelve months from the date of approval of these financial statements. The parent undertaking has confirmed that it will provide financial support to the Company for at least that period.

After making enquiries, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and therefore continues to adopt the going concern basis of accounting.

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 and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured at the fair value of the consideration receivable and represents the total amount receivable by the company for services provided in the normal course of business, excluding value added tax and trade discounts. The following criteria must also be met before revenue is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

-

the amount of revenue can be measured reliably;

-

it is probable that the Company will receive the consideration due under the contract;

-

the stage of completion of the contract at the end of the reporting period can be measured reliably; and

-

the costs incurred and the costs to complete the contract can be measured reliably.

Other operating income

Other operating income comprises amounts receivable from the Company’s parent undertaking in respect of management services and cost recharges. Income is recognised in the period in which the related services are provided and is measured at the fair value of the consideration receivable, net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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 rate method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and on hand, demand deposits deposits with banks and other short term highly liquid investments with original maturities of three months or less and bank overdrafts. In the Balance Sheet, bank overdrafts are shown within borrowings or current liabilities.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2024 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

& fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

9,963

77,880

87,843

Additions

267

13,665

13,932

At 31 December 2025

10,230

91,545

101,775

DEPRECIATION

At 1 January 2025

6,306

54,664

60,970

Charge for year

1,805

16,430

18,235

At 31 December 2025

8,111

71,094

79,205

NET BOOK VALUE

At 31 December 2025

2,119

20,451

22,570

At 31 December 2024

3,657

23,216

26,873

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

3,900

-

Other debtors

36,600

36,600

Deferred commissions

296,901

314,590

VAT

27,031

21,947

Prepayments

15,600

44,257

380,032

417,394

Amounts falling due after more than one year:

Deferred commissions

119,733

116,741

Aggregate amounts

499,765

534,135

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

39,473

53,490

Amounts owed to group undertakings

818,421

408,796

Social security and other taxes

214,447

137,967

Other creditors

950

650

Deferred income

375,217

355,944

Accrued expenses

206,091

204,967

1,654,599

1,161,814

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Dean McMullan (Senior Statutory Auditor)

for and on behalf of Allens Accountants Limited

8.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is CyberCube LLC, a company incorporated in Delaware, United States of America. The ultimate parent undertaking is CyberCube Analytics LLC, also incorporated in Delaware.

On 7 November 2025 Spectrum Equity acquired a controlling interest in the group. The directors therefore consider Spectrum Equity to be the ultimate controlling party with effect from that date. In the opinion of the directors there was no single ultimate controlling party prior to that date.