Company registration number 09681085 (England and Wales)
FINFIND LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
FINFIND LTD
CONTENTS
Page
Directors' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 11
FINFIND LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The directors present their annual report and financial statements for the year ended 30 June 2025.

Principal activities

Finfind Ltd, trading as ‘Pomanda’, is a data company focused on delivering a highly effective user experience to democratise access to UK and Ireland business information. It has a distinct focus on private and smaller companies, adding significant value to this generally opaque segment by supplementing existing information through its proprietary estimation process. Pomanda.com offers a growing number of products including business valuation, company benchmarking, credit checks, lead generation and industry insights. The company also leverages artificial intelligence in combination with its data and suite of products to add further value to SMEs via it's business planning and business intelligence tools.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr G W Pennock
Mr A Bazhenov
Mr S MacDonald
Mr D Conroy
Mr A J S Conroy
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr S MacDonald
Director
30 October 2025
FINFIND LTD
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
2,069,832
2,064,443
Tangible assets
5
1,032
1,228
2,070,864
2,065,671
Current assets
Debtors falling due after more than one year
6
422,577
422,577
Debtors falling due within one year
6
79,783
29,452
Cash at bank and in hand
17,884
66,988
520,244
519,017
Creditors: amounts falling due within one year
7
(170,532)
(104,535)
Net current assets
349,712
414,482
Net assets
2,420,576
2,480,153
Capital and reserves
Called up share capital
9
149,597
129,776
Share premium account
3,928,299
3,388,119
Profit and loss reserves
(1,657,320)
(1,037,742)
Total equity
2,420,576
2,480,153

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

FINFIND LTD
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 3 -
The financial statements were approved by the board of directors and authorised for issue on 30 October 2025 and are signed on its behalf by:
Mr S MacDonald
Director
Company registration number 09681085 (England and Wales)
FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Finfind Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Wework, Waterhouse Square, 138 Holborn, London, EC1N 2SW.

1.1
Accounting convention

These financial statements have been prepared in accordance with 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 disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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.

1.2
Going concern

During the year the company incurred post tax losses of £719,578. At the 30 June 2025 the profit and loss reserve was in deficit by £1,657,320. true

At the 30 June 2025, the financial statements include an intangible fixed asset of £2,069,832 and a deferred tax asset of £422,577 on the basis that the intangible asset will generate future economic benefits and historic taxable losses will be recovered once the company becomes profitable.

At 30 June 2025, the company's cash position had deteriorated, however this is primarily related to cash flow timings around the balance sheet date and further equity investment has been secured since year end.

Since 30 June 2025, the company has also secured a number of contracts including API, data and research projects. The company has also recorded a significant increase in monthly recurring revenue from online sales over the same period and has a robust pipeline for larger enterprise sales.

Whilst there are material uncertainties over the timing of future profits, at the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. Income is recognised over the length of subscription or upon service delivery.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Software
10% straight line

Amortisation has not been charged on certain intangible assets where the asset is still in the development phase.

FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.5
Tangible fixed assets

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

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

Computers
33% straight line

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.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

As the equity is not publically traded, the company measures the investment held in the financial statements at cost less impairment, with a carrying value of £Nil.

FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -
Impairment of financial assets

Financial assets, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from related parties, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Other financial liabilities

All the company's financial liabilities are basic financial instruments.

1.9
Equity instruments

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.

1.10
Taxation

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

Current 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.

FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 7 -
Deferred tax

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 carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

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.

1.12
Retirement benefits

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

1.13
Share-based payments

Equity-settled share-based payments are measured at fair value. This is equal to the consideration waived, regarding services provided to the company under an arms length supplier contract.

FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Recognition of a deferred tax asset

A deferred tax asset is included in the financial statements on the basis that historic taxable losses will be recovered once the company becomes profitable. The directors currently forecast that with the combination of increased online revenue, robust enterprise pipeline and expansion of the sales team since June 2025 the company will begin to make a profit in 2026, at which point the asset will begin to be realised.

Recognition of intangible assets

The initial recognition of the intangible asset and its carrying value at the balance sheet date is based on the directors' assessment that it will generate future economic benefits.

3
Employees

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

2025
2024
Number
Number
Total
4
3
FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
4
Intangible fixed assets
Software
£
Cost
At 1 July 2024
3,042,147
Additions
269,494
At 30 June 2025
3,311,641
Amortisation and impairment
At 1 July 2024
977,704
Amortisation charged for the year
264,105
At 30 June 2025
1,241,809
Carrying amount
At 30 June 2025
2,069,832
At 30 June 2024
2,064,443
5
Tangible fixed assets
Computers
£
Cost
At 1 July 2024
4,990
Additions
601
At 30 June 2025
5,591
Depreciation and impairment
At 1 July 2024
3,762
Depreciation charged in the year
797
At 30 June 2025
4,559
Carrying amount
At 30 June 2025
1,032
At 30 June 2024
1,228
FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 10 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
4,158
4,968
Other debtors
75,625
24,484
79,783
29,452
2025
2024
Amounts falling due after more than one year:
£
£
Deferred tax asset
422,577
422,577
Total debtors
502,360
452,029
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
34,953
16,812
Taxation and social security
8,177
10,604
Other creditors
127,402
77,119
170,532
104,535
8
Share-based payment transactions

The company has established an EMI share option scheme for the grant of share options to eligible employees of the company. During the period, the company entered into an unapproved share option scheme with one of its suppliers. These share options schemes have been described below.

Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 July 2024
5,086,405
4,024,625
0.02
0.02
Granted
700,000
1,061,780
0.20
0.01
Outstanding at 30 June 2025
5,786,405
5,086,405
0.04
0.02
Exercisable at 30 June 2025
3,996,309
3,996,309
0.01
0.01

FINFIND LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
8
Share-based payment transactions
(Continued)
- 11 -

The options outstanding at 30 June 2025 had an exercise price ranging from £0.01 to £0.20, and a remaining contractual life of 10 years from the dates of the grant on 4 December 2018, 5 April 2019, 5 July 2019, 10 August 2020, 7 September 2020, 6 May 2022, 30 November 2022, 22 September 2023 and 11 September 2024 respectively.

The directors believe that accounting for the share options under FRS102 would not have a material impact upon the financial statements, therefore no formal share option valuation has been obtained and no further adjustments have been made to the financial statements.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and not fully paid
A Ordinary shares of 1p each
325,000
325,000
3,250
3,250
B Ordinary shares of 1p each
11,770,685
10,142,622
117,707
101,426
C Ordinary shares of 1p each
2
2
-
0
-
0
D Ordinary shares of 1p each
2,461,867
2,107,940
24,619
21,079
E Ordinary shares of 1p each
402,131
402,131
4,021
4,021
14,959,685
12,977,695
149,597
129,776

A Ordinary shares: Each has full rights in respect to voting, dividends and distributions.

B Ordinary shares: Each has full rights in respect to voting, dividends and distributions.

C Ordinary shares: Each has no rights in respect to voting or dividends. Rights to distributions are set out within the company's articles.

D Ordinary shares: Each has full rights in respect to voting, dividends and distributions.

E Ordinary shares: Each has no rights in respect to distributions, voting or dividends. These shares may be redeemed at the company's option.

£60,000 of B Ordinary shares were unpaid at the year end. £3,539 as nominal value and £56,461 as share premium. This was fully paid up in July 2025.

2025-06-30 2024-07-01 false false false 30 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr G W Pennock Mr A Bazhenov Mr S MacDonald Mr D Conroy Mr A J S Conroy 09681085 2024-07-01 2025-06-30 09681085 bus:Director1 2024-07-01 2025-06-30 09681085 bus:Director2 2024-07-01 2025-06-30 09681085 bus:Director3 2024-07-01 2025-06-30 09681085 bus:Director4 2024-07-01 2025-06-30 09681085 bus:Director5 2024-07-01 2025-06-30 09681085 2025-06-30 09681085 2024-06-30 09681085 core:ComputerSoftware 2025-06-30 09681085 core:ComputerSoftware 2024-06-30 09681085 core:ComputerEquipment 2025-06-30 09681085 core:ComputerEquipment 2024-06-30 09681085 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 09681085 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 09681085 core:CurrentFinancialInstruments 2025-06-30 09681085 core:CurrentFinancialInstruments 2024-06-30 09681085 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 09681085 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 09681085 core:ShareCapital 2025-06-30 09681085 core:ShareCapital 2024-06-30 09681085 core:SharePremium 2025-06-30 09681085 core:SharePremium 2024-06-30 09681085 core:RetainedEarningsAccumulatedLosses 2025-06-30 09681085 core:RetainedEarningsAccumulatedLosses 2024-06-30 09681085 core:ShareCapitalOrdinaryShareClass1 2025-06-30 09681085 core:ShareCapitalOrdinaryShareClass1 2024-06-30 09681085 core:ShareCapitalOrdinaryShareClass2 2025-06-30 09681085 core:ShareCapitalOrdinaryShareClass2 2024-06-30 09681085 core:ShareCapitalOrdinaryShareClass3 2025-06-30 09681085 core:ShareCapitalOrdinaryShareClass3 2024-06-30 09681085 core:ShareCapitalOrdinaryShareClass4 2025-06-30 09681085 core:ShareCapitalOrdinaryShareClass4 2024-06-30 09681085 core:ShareCapitalOrdinaryShareClass5 2025-06-30 09681085 core:ShareCapitalOrdinaryShareClass5 2024-06-30 09681085 core:ShareCapitalOrdinaryShares 2025-06-30 09681085 core:ShareCapitalOrdinaryShares 2024-06-30 09681085 core:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30 09681085 core:ComputerSoftware 2024-07-01 2025-06-30 09681085 core:ComputerEquipment 2024-07-01 2025-06-30 09681085 2023-07-01 2024-06-30 09681085 core:ComputerSoftware 2024-06-30 09681085 core:ComputerSoftware core:ExternallyAcquiredIntangibleAssets 2024-07-01 2025-06-30 09681085 core:ComputerEquipment 2024-06-30 09681085 core:WithinOneYear 2025-06-30 09681085 core:WithinOneYear 2024-06-30 09681085 core:AfterOneYear 2025-06-30 09681085 core:AfterOneYear 2024-06-30 09681085 2024-06-30 09681085 2023-06-30 09681085 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 09681085 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 09681085 bus:OrdinaryShareClass3 2024-07-01 2025-06-30 09681085 bus:OrdinaryShareClass4 2024-07-01 2025-06-30 09681085 bus:OrdinaryShareClass5 2024-07-01 2025-06-30 09681085 bus:OrdinaryShareClass1 2025-06-30 09681085 bus:OrdinaryShareClass1 2024-06-30 09681085 bus:OrdinaryShareClass2 2025-06-30 09681085 bus:OrdinaryShareClass2 2024-06-30 09681085 bus:OrdinaryShareClass3 2025-06-30 09681085 bus:OrdinaryShareClass3 2024-06-30 09681085 bus:OrdinaryShareClass4 2025-06-30 09681085 bus:OrdinaryShareClass4 2024-06-30 09681085 bus:OrdinaryShareClass5 2025-06-30 09681085 bus:OrdinaryShareClass5 2024-06-30 09681085 bus:AllOrdinaryShares 2025-06-30 09681085 bus:AllOrdinaryShares 2024-06-30 09681085 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09681085 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09681085 bus:FRS102 2024-07-01 2025-06-30 09681085 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 09681085 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP