Semantic Soft Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11942314

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,983		1,211

			1,983		1,211
CURRENT ASSETS
Debtors		-		17,010
Cash at bank		255,137		201,592

		255,137		218,602
Creditors: Amounts Falling Due Within One Year		(36,627 )		(89,050 )

NET CURRENT ASSETS (LIABILITIES)			218,510		129,552

TOTAL ASSETS LESS CURRENT LIABILITIES			220,493		130,763

NET ASSETS			220,493		130,763

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			220,492		130,762

SHAREHOLDERS' FUNDS			220,493		130,763

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ravinder Singh

Director

30 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Semantic Soft Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11942314 . The registered office is 56 Fruen Road, Feltham, TW14 9NR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% Straight Line Method

2.4. Taxation

Income tax expense represents the sum of the tax currently payable tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.5. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 2

Page 3

Semantic Soft Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 May 2024	1,611
Additions	1,179

As at 30 April 2025	2,790

Depreciation
As at 1 May 2024	400
Provided during the period	407

As at 30 April 2025	807

Net Book Value
As at 30 April 2025	1,983

As at 1 May 2024	1,211

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

6. Ultimate Controlling Party

The company's ultimate controlling party is Mr Ravinder Singh by virtue of his ownership of 100% of the issued share capital in the company.

Page 3