The director of the company has elected not to include a copy of the profit and loss account 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.

Presentation Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chapter House, 33 London Road, Reigate, Surrey, RH2 9HZ.

These financial statements have been prepared in accordance with Section 1A of 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 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.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

At the balance sheet date the company had net current liabilities of £33,527 but net assets of £24,375. Post period end the balance sheet has reverted to a net current assets position and profits continue to be made. Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Following a merger on 5 December 2024, the company has shortened the accounting period end from 31 March to 31 December to align with the parent company. Accordingly, these financial statements are presented for a period of nine months to 31 December 2024. The comparative amounts presented in the financial statements (including the related notes) are therefore not entirely comparable.

Turnover is recognised at the fair value of the consideration receivable for services

provided in the normal course of business net of VAT. Turnover represents licence fees which are invoiced in advance and initially recorded as deferred income on the balance sheet. The turnover is subsequently recognised in the profit and loss account over the life of the licence agreement.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

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.

Interests in subsidiaries, associates and jointly controlled entities 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.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company only has financial instruments classified as basic and measured at amortised cost. The company has no financial instruments that are classified as ‘other’ or financial instruments measured at fair value.

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.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the Balance Sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

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

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

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 was unqualified.

During the period, the company charged management fees of £118,152 (year ended 31 March 2024: £319,661) to Presentation Solutions Services Inc, a wholly owned subsidiary undertaking registered in the United States.

During the period, the company charged management fees of £5,900 (year ended 31 March 2024: £2,165) to DatabookPro Services Limited, an entity which is registered in England and Wales and 50% owned by the company. Included within accrued income at the period end is an amount of £12,145 (31 March 2024: £6,245) in respect of these. Included within debtors at the period end is a balance of £3,364 (31 March 2024: £1,617) due from DatabookPro Services Limited in respect of costs that the company has paid on their behalf. During the period, the company was charged £10,579 (year ended 31 March 2024: £6,727) by DatabookPro Services Limited in respect of services provided to the company. Included within trade creditors at the year end was a balance due to DatabookPro Services Limited of £21,841 (31 March 2024: £11,262).

Included within debtors at the period end is a balance owed by the Directors of £6,713 (31 March 2024: £2,170). The balance is interest free and repayable on demand.

Included within creditors at the period end is a balance owed to DatabookPro Limited of £1,000 (31 March 2024: £1,000). This is unpaid share capital in relation to the purchase of the joint venture. The balance is interest free and payable on demand.

During the period dividends of £114,000 (year ended 31 March 2024: £299,061) were paid to the directors and their related parties.

During the year dividends of £937,000 (year ended 31 March 2024: £nil) were paid to the parent company.

With effect from 5 December 2024, the parent company is Omnidocs Group ApS, a company registered in Denmark. Consolidated financial statements are drawn up by the parent company and can be requested from the registered office address at Wilders Plads 15A, Copenhagen, 1403, Denmark.

There was no parent company prior to 5 December 2024.

Details of the company's subsidiaries and joint ventures at 31 December 2024 are as follows: