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REGISTERED NUMBER: 06941673 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

GREEN CUSTARD LTD

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GREEN CUSTARD LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | J E V Custance

| J N Green

| REGISTERED OFFICE: | St John's Innovation Centre

| St John's Innovation Park

| Cowley Road

| Cambridge

| Cambridgeshire

| CB4 0WS

| REGISTERED NUMBER: | 06941673 (England and Wales)

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

BALANCE SHEET

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 2,124 |  | 2,832 |  |

Tangible assets | 6 | 20,860 |  | 25,301 |  |

Investments | 7 | 51 |  | 51 |  |

23,035 |  | 28,184 |  |

CURRENT ASSETS

Debtors | 8 | 398,811 |  | 296,620 |  |

Cash and cash equivalents | 66,201 |  | 85,518 |  |

465,012 |  | 382,138 |  |

CREDITORS

Amounts falling due within one year | 9 | (217,863 | ) | (145,156 | ) |

NET CURRENT ASSETS | 247,149 |  | 236,982 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 270,184 |  | 265,166 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (27,245 | ) | (36,444 | ) |

PROVISIONS FOR LIABILITIES | 12 | (5,275 | ) | (6,772 | ) |

NET ASSETS | 237,664 |  | 221,950 |  |

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

BALANCE SHEET - continued

30 JUNE 2025

| 2025 |  | 2024

| Notes | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 13 | 5,834 |  | 5,834 |  |

Capital redemption reserve | 1,439 |  | 1,439 |  |

Retained earnings | 230,391 |  | 214,677 |  |

SHAREHOLDERS' FUNDS | 237,664 |  | 221,950 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

J N Green - Director

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Green Custard Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | 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 represents net invoiced sales of technology consultancy and software development services, excluding value added tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website development costs are being amortised evenly over their estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on reducing balance

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 15 ) .

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 11,696 |  |

| AMORTISATION

| At 1 July 2024 | 8,864 |  |

| Charge for year | 708 |  |

| At 30 June 2025 | 9,572 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,124 |  |

| At 30 June 2024 | 2,832 |  |

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 July 2024 | 13,992 |  | 103,980 |  | 73,295 |  | 191,267 |  |

| Additions | - |  | - |  | 2,512 |  | 2,512 |  |

| At 30 June 2025 | 13,992 |  | 103,980 |  | 75,807 |  | 193,779 |  |

| DEPRECIATION

| At 1 July 2024 | 11,724 |  | 103,980 |  | 50,262 |  | 165,966 |  |

| Charge for year | 567 |  | - |  | 6,386 |  | 6,953 |  |

| At 30 June 2025 | 12,291 |  | 103,980 |  | 56,648 |  | 172,919 |  |

| NET BOOK VALUE

| At 30 June 2025 | 1,701 |  | - |  | 19,159 |  | 20,860 |  |

| At 30 June 2024 | 2,268 |  | - |  | 23,033 |  | 25,301 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 103,980 |  |

| DEPRECIATION

| At 1 July 2024

| and 30 June 2025 | 103,980 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

7. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 51 |  |

| NET BOOK VALUE

| At 30 June 2025 | 51 |  |

| At 30 June 2024 | 51 |  |

8. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 393,362 |  | 281,801 |  |

| Other debtors | 3,999 |  | 13,369 |  |

397,361 |  | 295,170 |  |

| Amounts falling due after more than one year:

| Amounts owed by joint ventures | 1,450 |  | 1,450 |  |

| Aggregate amounts | 398,811 |  | 296,620 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 11) | 10,065 |  | 10,119 |  |

| Trade creditors | 36,548 |  | 14,818 |  |

| Taxation and social security | 168,572 |  | 104,115 |  |

| Other creditors | 2,678 |  | 16,104 |  |

217,863 |  | 145,156 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 11) | 27,245 |  | 36,444 |  |

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

11. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 10,065 |  | 10,119 |  |

| Between one and five years | 27,245 |  | 36,444 |  |

37,310 |  | 46,563 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 27,409 |  | 97,200 |  |

| Between one and five years | 4,563 |  | 29,474 |  |

31,972 |  | 126,674 |  |

| Operating leases consists of both rental lease obligations (£8,100 due within 1 year) and vehicle leasing obligations (£19,309 due within 1 year as well as £4,563 over 1 year).

12. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 5,275 |  | 6,772 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 6,772 |  |

| Provided during year | (1,497 | ) |

| Balance at 30 June 2025 | 5,275 |  |

| GREEN CUSTARD LTD (REGISTERED NUMBER: 06941673) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 560,000 | Ordinary A | 1p | 5,600 |  | 5,600 |  |

| 23,400 | Ordinary B | 1p | 234 |  | 234 |  |

5,834 |  | 5,834 |  |

14. | RELATED PARTY DISCLOSURES

| At the balance sheet date an amount of £1,450 (2024: £1,450) was due from an associated company and is disclosed within amounts owed by joint ventures.

15. | ULTIMATE CONTROLLING PARTY

| Throughout this period the company was controlled by the directors of the company, by virtue of their interest in all of the issued shares in the company.