REGISTERED NUMBER: 04503405 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

INFONETICA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Prasanna

P A Schober

S P Webster

REGISTERED OFFICE:

Lower Ground Floor

The Civic Centre

High Street

Esher

Surrey

KT10 9SD

REGISTERED NUMBER:

04503405 (England and Wales)

AUDITORS:

Oury Clark Chartered Accountants

Statutory Auditors

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Intangible assets

4

1,530,195

766,055

Tangible assets

5

23,495

19,653

1,553,690

785,708

CURRENT ASSETS

Debtors

6

2,400,219

2,234,882

Cash at bank

2,909,249

2,680,274

5,309,468

4,915,156

CREDITORS

Amounts falling due within one year

7

2,040,650

2,471,387

NET CURRENT ASSETS

3,268,818

2,443,769

TOTAL ASSETS LESS CURRENT LIABILITIES

4,822,508

3,229,477

CREDITORS

Amounts falling due after more than one year

8

63,849

119,071

NET ASSETS

4,758,659

3,110,406

CAPITAL AND RESERVES

Called up share capital

10

106

106

Capital contribution reserve

11

57,340

-

Retained earnings

11

4,701,213

3,110,300

SHAREHOLDERS' FUNDS

4,758,659

3,110,406

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 Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

R Prasanna - Director

1.	STATUTORY INFORMATION

Infonetica 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.

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.

Going concern

Having considered the financial position of the company, the directors have continued to adopt the going concern basis in preparing these financial statements.

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

Revenue related to license income is recognised on an accruals basis in accordance with license agreements in place.

Revenue related to training and support is recognised on an accruals basis, once the work has been performed.

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.

Development costs have been capitalised due to the technical feasibility of completion of the intangible asset so that it will be available for use and generate probable economic benefits. Development costs are not yet complete and will be amortised once complete.

Tangible fixed assets

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost

less any accumulated depreciation and any accumulated impairment losses

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

Plant and machinery etc - 33.33% straight line

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.

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.

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.

Share-based payments

Equity-settled transactions are awards of options over shares, that are provided in exchange for the rendering of services. The cost of equity-settled transactions is measured at fair value on grant date. Fair value is determined using the Black-Scholes option pricing model that takes into account the exercise price, the term of the options, the impact of dilution, the share price at grant date and expected volatility of the underlying share, the expected dividend yield and the risk free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the company receives the services that entitle the employees to receive payment. No account is taken of any other vesting conditions.

The cost of equity-settled transactions is recognised as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognised in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognised in previous periods.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

766,055

Additions

764,140

At 31 March 2025

1,530,195

NET BOOK VALUE

At 31 March 2025

1,530,195

At 31 March 2024

766,055

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

35,223

Additions

11,491

At 31 March 2025

46,714

DEPRECIATION

At 1 April 2024

15,570

Charge for year

7,649

At 31 March 2025

23,219

NET BOOK VALUE

At 31 March 2025

23,495

At 31 March 2024

19,653

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

440,604

866,568

Amounts owed by group undertakings

1,733,872

1,106,161

Other debtors

225,743

262,153

2,400,219

2,234,882

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

96,512

98,441

Taxation and social security

102,020

156,521

Other creditors & accruals

1,842,118

2,216,425

2,040,650

2,471,387

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

63,849

119,071

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

46,359

9,152

Between one and five years

32,095

-

78,454

9,152

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10,620

Ordinary

£0.01

106

106

11.

RESERVES

Capital

Retained

contribution

earnings

reserve

Totals

£

£

£

At 1 April 2024

3,110,300

-

3,110,300

Profit for the year

1,590,913

1,590,913

Share-based payments

-

57,340

57,340

At 31 March 2025

4,701,213

57,340

4,758,553

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

The Report of the Auditors was unqualified.

Hayden Sym (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."

13.	ULTIMATE PARENT COMPANY

The parent company is RJ Capital Partners Limited which is registered and incorporated in England & Wales. The registered address is Lower Ground Floor, The Civic Centre, High Street, Esher, Surrey KT10 9SD. No consolidated accounts have been prepared.

14.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

15.	FIXED AND FLOATING CHARGES

TC Loans Limited has a fixed and floating charge with negative pledge over all the assets of the company.