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REGISTERED NUMBER: 11949980 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

ENLIGHTEN SOFTWARE LIMITED

ENLIGHTEN SOFTWARE LIMITED (REGISTERED NUMBER: 11949980)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ENLIGHTEN SOFTWARE LIMITED

COMPANY INFORMATION
for the Year Ended 30 June 2023







DIRECTOR: A Tregurtha





REGISTERED OFFICE: 10 John Street
London
WC1N 2EB





REGISTERED NUMBER: 11949980 (England and Wales)





AUDITORS: Oury Clark Chartered Accountants
Statutory Auditors
Herschel House
58 Herschel Street
Slough
Berkshire
SL1 1PG

ENLIGHTEN SOFTWARE LIMITED (REGISTERED NUMBER: 11949980)

BALANCE SHEET
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 621 1,172

CURRENT ASSETS
Debtors 5 422,512 137,127
Cash at bank 332,111 373,639
754,623 510,766
CREDITORS
Amounts falling due within one year 6 287,579 229,776
NET CURRENT ASSETS 467,044 280,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

467,665

282,162

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 467,664 282,161
SHAREHOLDERS' FUNDS 467,665 282,162

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 February 2024 and were signed by:





A Tregurtha - Director


ENLIGHTEN SOFTWARE LIMITED (REGISTERED NUMBER: 11949980)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Enlighten Software 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.

The financial statements have been prepared on the going concern basis. The directors believe this basis is the most appropriate as the parent company, Enlighten Software Inc, has confirmed they will continue to provide financial support to Enlighten Software Limited for a period of at least 12 months and one day from the date the financial statements are signed.

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 represents amounts charged to the company's parent under a cost plus agreement, excluding value added tax. Turnover is recognised when chargeable costs are incurred.

Tangible fixed assets
Tangible fixed assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less any accumulated depreciation.

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

Computer equipment - 3 years straight line.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

ENLIGHTEN SOFTWARE LIMITED (REGISTERED NUMBER: 11949980)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments
Basic financial instruments as covered by Section 11 of FRS102 are measured at amortised cost. The company does not have any other financial instruments as covered by Section 12 of FRS102.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 19 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022
and 30 June 2023 1,655
DEPRECIATION
At 1 July 2022 483
Charge for year 551
At 30 June 2023 1,034
NET BOOK VALUE
At 30 June 2023 621
At 30 June 2022 1,172

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Amounts owed by group undertakings 352,916 69,536
Other debtors 69,596 67,591
422,512 137,127

ENLIGHTEN SOFTWARE LIMITED (REGISTERED NUMBER: 11949980)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 29,367 31,397
Taxation and social security 185,212 134,819
Other creditors & accruals 73,000 63,560
287,579 229,776

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
1 Ordinary £1 1 1

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

The Report of the Auditors was unqualified.

Rachel Lockwood (Senior Statutory Auditor)
for and on behalf of Oury Clark Chartered Accountants

We would like to draw your attention to the following statement contained within our audit report as included within the full financial statements:-
"Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed."

9. ULTIMATE PARENT COMPANY

The immediate parent company is Enlighten Software Inc, a company incorporated at 175 Federal Street, Suite 502, Boston, MA, USA. The results of these accounts are included in the consolidated accounts of Enlighten Software Inc.

Copies of these consolidated accounts are not publicly available.

The ultimate parent company is Enlighten Group Pty Ltd, a company incorporated at Level 2, 6-10 O'Connell Street, Sydney, New South Wales, 2000 Australia.