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COMPANY REGISTRATION NUMBER: 07601093

Xpert Software Limited

Filleted Unaudited Financial Statements

For the year ended

30 April 2025

Xpert Software Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,873 |  | 1,896

Current assets

Debtors | 6 | 17,134 |  | 17,123 |
Cash at bank and in hand | 3,411 |  | 3,856 |
| -------- |  | -------- |
| 20,545 |  | 20,979 |

Creditors: amounts falling due within one year | 7 | 24,327 |  | 39,372 |
| -------- |  | -------- |
Net current liabilities |  | 3,782 |  | 18,393
|  | ------- |  | --------
Total assets less current liabilities |  | ( 1,909) |  | ( 16,497)
|  | ------- |  | --------
Net liabilities |  | ( 1,909) |  | ( 16,497)
|  | ------- |  | --------

Capital and reserves

Called up share capital |  | 2 |  | 2
Profit and loss account |  | ( 1,911) |  | ( 16,499)
|  | ------- |  | --------
Shareholders funds |  | ( 1,909) |  | ( 16,497)
|  | ------- |  | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Xpert Software Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 20 January 2026 , and are signed on behalf of the board by:

Dr L R Bailey |
Director |

Company registration number: 07601093

Xpert Software Limited

Notes to the Financial Statements

Year ended 30 April 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 Everwood, Old Great North Road, Ferrybridge, Knottingley, West Yorkshire, WF11 8PG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
(a) Basis of preparation
The company has net current liabilities and its financial position is dependent upon the support of its director. The director has indicated that she will continue to support the company for the foreseeable future. Consequently, the director considers it is appropriate to prepare accounts on a going concern basis.
(b) Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On On this basis, the directors have prepared these financial statements on a going concern basis.
(c) Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services supplied, stated net of discounts and of Value Added Tax. Revenue from the provision of services is recognised when 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.
(d) Current 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.
(e) Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
(f) 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:

| Equipment | - | 25% reducing balance

(g) Financial instruments
Financial instruments are classified as accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Equipment | Total
| £ | £
Cost |  |
At 1 May 2024 | 21,908 | 21,908
Additions | 607 | 607
| -------- | --------
At 30 April 2025 | 22,515 | 22,515
| -------- | --------
Depreciation |  |
At 1 May 2024 | 20,012 | 20,012
Charge for the year | 630 | 630
| -------- | --------
At 30 April 2025 | 20,642 | 20,642
| -------- | --------
Carrying amount |  |
At 30 April 2025 | 1,873 | 1,873
| -------- | --------
At 30 April 2024 | 1,896 | 1,896
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 16,987 | 16,987
Other debtors | 147 | 136
| -------- | --------
| 17,134 | 17,123
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals | 835 | 805
Social security and other taxes | 2,777 | 2,704
Director loan accounts | 20,715 | 35,863
| -------- | --------
| 24,327 | 39,372
| -------- | --------

8. Related party transactions
During the year the director made available loans to the company. The loan is interest free and repayable on demand. At the year end the balance due to the director totalled £ 20,715 (2024: £ 35,863 ).