PROLIFICS TESTING UK LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 03814910

PROLIFICS TESTING UK LIMITED

Financial Statements

31 March 2025

PROLIFICS TESTING UK LIMITED

Financial Statements

Year ended 31 March 2025

Contents	Page

Officers and professional advisers	1

Strategic report	2

Director's report	4

Independent auditor's report to the members	6

Statement of comprehensive income	10

Statement of financial position	11

Statement of changes in equity	12

Notes to the financial statements	13

PROLIFICS TESTING UK LIMITED

Officers and Professional Advisers

Director	Mr S Bolli

Registered office	3 Penta Court
	Station Road
	Borehamwood
	Hertfordshire
	WD6 1SL

Auditor	Brindley Goldstein Limited
	Chartered accountants & statutory auditor
	103 High street
	Waltham Cross
	EN8 7AN

PROLIFICS TESTING UK LIMITED

Strategic Report

Year ended 31 March 2025

The directors present their strategic report for the year ended 31 March 2025. Business review Highlights The director aims to provide a balanced and comprehensive review of the development and performance of the business during the year and its position at the year end. The review is consistent with the size and non-complex nature of the business and is written in the context of the risks and uncertainties faced. Prolifics Testing UK Limited is an IT consultancy offering software testing services and industry-accredited software testing training courses. The company is part of an ambitious and innovative global professional services company, Prolifics group. The company reduces risk,cuts software development costs and dramatically improves the time to market of new systems. The company's identity is clearly defined, and is easy for clients to understand. Clients understand and appreciate the value of, and enjoy doing business with "specialists". The service delivery team is comprised of experienced QA specialists, skilled in the leading state-of-the art QA technologies and techniques. A global Digital Transformation leader, operating out of the USA, India, Canada, Germany and operates in the UK from an office in Borehamwood, Hertfordshire. Prolifics Testing UK Limited has a world class track record in testing and quality assurance. The director considers that the key performance indicators are those that measure the financial performance and strength of the company, these being turnover and operating profit. The turnover of the company was as follows; 2025 2024 £ £ 2,542,354 2,442,443 Turnover has increased to £2,542,354 from £2,442,443 the previous year. Sales have increased by 4.09%. Operating profit has increased to £165,972 from £95,220 and the profit before tax has increased to £183,609 from £116,754. The company's capital and reserves have increased by £178,520 to £1,742,612 during the year. (In 2024 the capital and reserves increased by £86,889 to £1,564,092). Return on capital employed has increased to 10.5% (2024:7.5%). Return on capital employed is calculated as profit before interest and tax, divided by capital employed, which constitutes capital and reserves plus overdrafts and other borrowings. Principal risks and uncertainties As for many businesses of this size, current job insecurity, financial scrutiny, regulatory and business compliance, global terrorism, Brexit,IR35, now requires the aggressive adoption of risk management strategies and actions, to ensure the success of each business-driven, technology solution. Clients are looking at driving costs down. Prolifics Testing UK Limited's contribution to mitigating risk is significant, particularly with our blended model of onsite/offsite/offshore testing offerings. This enables our clients to guarantee the functionality, performance, and scalability of critical business applications and supporting technology infrastructure, ensuring that service level and financial management objectives are achieved.

This report was approved by the board of directors on 15 December 2025 and signed on behalf of the board by:

Mr S Bolli
Director

Registered office:

3 Penta Court

Station Road

Borehamwood

Hertfordshire

WD6 1SL

PROLIFICS TESTING UK LIMITED

Director's Report

Year ended 31 March 2025

The director presents his report and the financial statements of the company for the year ended 31 March 2025 .

Director

The director who served the company during the year was as follows:

Mr S Bolli

Dividends

The director does not recommend the payment of a dividend.

Director's responsibilities statement

The director is responsible for preparing the strategic report, director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board of directors on 15 December 2025 and signed on behalf of the board by:

Mr S Bolli
Director

Registered office:

3 Penta Court

Station Road

Borehamwood

Hertfordshire

WD6 1SL

PROLIFICS TESTING UK LIMITED

Independent Auditor's Report to the Members of PROLIFICS TESTING UK LIMITED

Year ended 31 March 2025

Opinion

We have audited the financial statements of PROLIFICS TESTING UK LIMITED (the 'company') for the year ended 31 March 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the director's report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of director's remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of the director

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Identifying and testing journal entries and the overall accounting records, particularly those that were significant and unusual. Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied. Assessing the extent of compliance, or lack of, with relevant laws and regulations. Testing key revenue lines, for evidence of management bias. Verification of key assets. Obtaining third-party confirmation of material balances. Documenting and verifying all significant related party balances and transactions. Reviewing documentation such as the company board minutes, correspondence with solicitors, for discussions of irregularities including fraud. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the director. - Conclude on the appropriateness of the director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 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 an auditor's report 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.

Mr Charles Goldstein

(Senior Statutory Auditor)

For and on behalf of

Brindley Goldstein Limited

Chartered accountants & statutory auditor

103 High street

Waltham Cross

EN8 7AN

15 December 2025

PROLIFICS TESTING UK LIMITED

Statement of Comprehensive Income

Year ended 31 March 2025

		2025	2024
Note		£	£
Turnover	4	2,542,354	2,442,443

	------------	------------
Gross profit	2,542,354	2,442,443

Administrative expenses		2,382,454	2,347,055
Other operating income	5	6,072	( 168)
		------------	------------
Operating profit	6	165,972	95,220

Other interest receivable and similar income	9	17,637	21,534
		------------	------------
Profit before taxation		183,609	116,754

Tax on profit	10	47,947	29,865
		---------	---------
Profit for the financial year		135,662	86,889
		---------	---------

User defined other comprehensive income movement 1	42,858	–
	---------	--------
Total comprehensive income for the year	178,520	86,889
	---------	--------

All the activities of the company are from continuing operations.

PROLIFICS TESTING UK LIMITED

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	11	506	5,116

Current assets

Debtors	12	692,618	1,073,844
Cash at bank and in hand		1,325,449	733,496
		------------	------------
		2,018,067	1,807,340

Creditors: amounts falling due within one year	13	275,961	248,364
		------------	------------
Net current assets		1,742,106	1,558,976
		------------	------------
Total assets less current liabilities		1,742,612	1,564,092
		------------	------------
Net assets		1,742,612	1,564,092
		------------	------------

Capital and reserves

Called up share capital	14	1,000	1,000
Profit and loss account		1,741,612	1,563,092
		------------	------------
Shareholders funds		1,742,612	1,564,092
		------------	------------

These financial statements were approved by the board of directors and authorised for issue on 15 December 2025 , and are signed on behalf of the board by:

Mr S Bolli
Director

Company registration number: 03814910

PROLIFICS TESTING UK LIMITED

Statement of Changes in Equity

Year ended 31 March 2025

		Called up share capital	Profit and loss account	Total
		£	£	£
At 1 April 2023		1,000	1,476,203	1,477,203

Profit for the year			86,889	86,889
		-------	------------	------------
Total comprehensive income for the year		–	86,889	86,889

At 31 March 2024		1,000	1,563,092	1,564,092

Profit for the year			135,662	135,662
Other comprehensive income for the year:
	User defined other comprehensive income movement 1	–	42,858	42,858
		-------	------------	------------
Total comprehensive income for the year		–	178,520	178,520

		-------	------------	------------
At 31 March 2025		1,000	1,741,612	1,742,612
		-------	------------	------------

PROLIFICS TESTING UK LIMITED

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Penta Court, Station Road, Borehamwood, Hertfordshire, WD6 1SL.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: No cash flow statement has been presented for the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Data Process	-	33% straight line
Fixtures and fittings	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Rendering of services	2,542,354	2,442,443
	------------	------------

The turnover is attributable to the one principal activity of the company. An analysis of turnover by the geographical markets that substantially differ from each other is given below:

	2025	2024
	£	£
United Kingdom	1,794,757	1,809,311
Overseas	747,597	633,132
	------------	------------
	2,542,354	2,442,443
	------------	------------

5. Other operating income

	2025	2024
	£	£
Other operating income	6,072	( 168)
	-------	----

6. Operating profit

Operating profit or loss is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	4,610	6,568
	-------	-------

7. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	4,959	5,600
	-------	-------

8. Staff costs

The average number of persons employed by the company during the year, including the director, amounted to:

	2025	2024
	No.	No.
Administrative staff	18	21
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	1,141,407	1,207,457
Social security costs	138,791	142,763
	------------	------------
	1,280,198	1,350,220
	------------	------------

9. Other interest receivable and similar income

	2025	2024
	£	£
Interest on cash and cash equivalents	17,637	21,534
	--------	--------

10. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	47,947	29,865
	--------	--------
Tax on profit	47,947	29,865
	--------	--------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	183,609	116,754
	---------	---------
Profit on ordinary activities by rate of tax	45,902	29,189
Adjustment to tax charge in respect of prior periods	–	( 234)
Effect of expenses not deductible for tax purposes	1,716	1,298
Effect of capital allowances and depreciation	1,153	1,446
Effect of different UK tax rates on some earnings	(824)	(1,834)
	---------	---------
Tax on profit	47,947	29,865
	---------	---------

11. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024 and 31 March 2025	13,740	20,204	66	34,010
	--------	--------	----	--------
Depreciation
At 1 April 2024	12,546	16,282	66	28,894
Charge for the year	797	3,813	–	4,610
	--------	--------	----	--------
At 31 March 2025	13,343	20,095	66	33,504
	--------	--------	----	--------
Carrying amount
At 31 March 2025	397	109	–	506
	--------	--------	----	--------
At 31 March 2024	1,194	3,922	–	5,116
	--------	--------	----	--------

12. Debtors

	2025	2024
	£	£
Trade debtors	391,994	315,546
Amounts owed by group undertakings	122,925	601,922
Prepayments and accrued income	131,251	149,656
Other debtors	46,448	6,720
	---------	------------
	692,618	1,073,844
	---------	------------

13. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	20,450	12,708
Accruals and deferred income	117,659	129,149
Corporation tax	47,947	30,098
Social security and other taxes	89,573	71,105
Other creditors - desc in a/cs	–	1,189
Other creditors	332	4,115
	---------	---------
	275,961	248,364
	---------	---------

14. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

15. Related party transactions

The company was under the control of Mr Satya Bolli, through his 73.28% ownership of Prolifics Corporation Private Limited, which in turn owns 100% of Prolifics Application Services Inc, which owns 100% of the issued share capital of Prolifics Testing UK Limited. As at the balance sheet date, there is an amount of £122,925 owed by group undertakings.