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REGISTERED NUMBER: 04514127 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DESIGNBUILDER SOFTWARE LIMITED

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DESIGNBUILDER SOFTWARE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

| DIRECTORS: | A W Tindale

| D J Cocking

| SECRETARY: | A W Tindale

| REGISTERED OFFICE: | Office D

| Five Valleys Centre

| Stroud

| Gloucestershire

| GL5 1RR

| REGISTERED NUMBER: | 04514127 (England and Wales)

| ACCOUNTANTS: | Randall & Payne LLP

| Chartered Accountants

| Chargrove House

| Shurdington Road

| Cheltenham

| Gloucestershire

| GL51 4GA

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

BALANCE SHEET

31 DECEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,751 |  | 10,820 |  |

CURRENT ASSETS

Debtors | 5 | 300,364 |  | 117,842 |  |

Cash at bank and in hand | 1,305,650 |  | 1,121,111 |  |

1,606,014 |  | 1,238,953 |  |

CREDITORS

Amounts falling due within one year | 6 | 414,285 |  | 363,066 |  |

NET CURRENT ASSETS | 1,191,729 |  | 875,887 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,204,480 |  | 886,707 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (81,500 | ) | (131,500 | ) |

PROVISIONS FOR LIABILITIES | (3,188 | ) | (2,705 | ) |

NET ASSETS | 1,119,792 |  | 752,502 |  |

CAPITAL AND RESERVES

Called up share capital | 1,010 |  | 1,010 |  |

Retained earnings | 1,118,782 |  | 751,492 |  |

SHAREHOLDERS' FUNDS | 1,119,792 |  | 752,502 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

BALANCE SHEET - continued

31 DECEMBER 2024

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 Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by:

A W Tindale - Director

D J Cocking - Director

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| DesignBuilder 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Due to the digital nature of the company's sales, software is usually purchased online and downloaded directly by the consumer.

| VAT is recognised where necessary on sales in view of the international nature of the company's trade. All sales are recognised in the financial statements excluding VAT.

| Software is sold with unlimited free support. The revenue received in respect of support and the value of the support provided with the software is amortised over the expected period over which it will be used up, in order to ensure that revenue is recognised in the appropriate accounting period.

| Tangible fixed assets

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

| Software | - | 33% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| 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.

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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.

| 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.

| Provisions

| Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

| Going concern

| There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

| Financial instruments

| Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2023 - 12 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| Software |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2024 | 86,741 |  | 4,631 |  | 66,651 |  | 158,023 |  |

| Additions | - |  | - |  | 12,103 |  | 12,103 |  |

| Disposals | - |  | - |  | (22,565 | ) | (22,565 | ) |

| At 31 December 2024 | 86,741 |  | 4,631 |  | 56,189 |  | 147,561 |  |

| DEPRECIATION

| At 1 January 2024 | 86,741 |  | 4,304 |  | 56,158 |  | 147,203 |  |

| Charge for year | - |  | 81 |  | 10,091 |  | 10,172 |  |

| Eliminated on disposal | - |  | - |  | (22,565 | ) | (22,565 | ) |

| At 31 December 2024 | 86,741 |  | 4,385 |  | 43,684 |  | 134,810 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  | 246 |  | 12,505 |  | 12,751 |  |

| At 31 December 2023 | - |  | 327 |  | 10,493 |  | 10,820 |  |

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 97,485 |  | 93,292 |  |

| Amounts owed by group undertakings | 96,536 |  | 12,015 |  |

| Other debtors | 24,606 |  | - |  |

| Directors' loan accounts | 69,270 |  | - |  |

| Prepayments and accrued income | 12,467 |  | 12,535 |  |

300,364 |  | 117,842 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 47,560 |  | 29,942 |  |

| Corporation Tax | 57,873 |  | 41,204 |  |

| Social security and other taxes | 35,923 |  | 24,664 |  |

| Pension | 3,802 |  | 2,824 |  |

| VAT | 12,898 |  | 24,626 |  |

| Other creditors | 6,145 |  | 3,824 |  |

| Directors' loan accounts | - |  | 1,304 |  |

| Deferred income | 250,084 |  | 234,678 |  |

414,285 |  | 363,066 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Bank loans - <1 year | 50,000 |  | 50,000 |  |

| Bank loans - 2-5 years | 31,500 |  | 81,500 |  |

81,500 |  | 131,500 |  |

8. | SECURED DEBTS

| HSBC UK Bank PLC hold a charge over the company which is registered at Companies House. The charge is a fixed and floating charge that covers all assets with the floating charge covering all the property and undertaking of the company. The charge contains a negative pledge.

9. | OTHER FINANCIAL COMMITMENTS

| As at the yearend, the business had financial commitments of £13,000 (2023: £37,000).

DESIGNBUILDER SOFTWARE LIMITED (REGISTERED NUMBER: 04514127)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2024 and 31 December 2023:

2024 | 2023 |

£ | £ |

| A W Tindale

| Balance outstanding at start of year | (652 | ) | (340 | ) |

| Amounts advanced | 152,376 |  | - |  |

| Amounts repaid | (82,812 | ) | (312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 68,912 |  | (652 | ) |

| D J Cocking

| Balance outstanding at start of year | (652 | ) | (340 | ) |

| Amounts advanced | 1,322 |  | - |  |

| Amounts repaid | (312 | ) | (312 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 358 |  | (652 | ) |

| Interest is being charged on the above balances at the HMRC approved rate, and there are no set repayment terms.

11. | RELATED PARTY DISCLOSURES

| DesignBuilder Software Holdings Limited (incorporated in England and Wales) is regarded by the directors as being the company's ultimate parent company. The registered office address of DesignBuilder Software Holdings Limited is Stroud House, Russell Street, Stroud, England, GL5 3AN.

| The company has taken advantage of the exemption available under section 33.1A of Financial Reporting Standard 102, not to disclose transactions with other wholly owned members of the group.