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Registration number: 08281644

Zone & Company Software Consulting Limited
Filleted Financial Statements
for the Year Ended 31 December 2025

Zone & Company Software Consulting Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 7

Zone & Company Software Consulting Limited

(Registration number: 08281644)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 3,214 | 1,023
Current assets |  |  |
Debtors | 5 | 771,179 | 646,574
Cash at bank and in hand |  | 495,817 | 148,048
|  | 1,266,996 | 794,622
Creditors: Amounts falling due within one year | 6 | (294,995) | (470,576)
Net current assets |  | 972,001 | 324,046
Total assets less current liabilities |  | 975,215 | 325,069
Creditors: Amounts falling due after more than one year | 6 | (1,104,618) | (540,992)
Net liabilities |  | (129,403) | (215,923)
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | (130,403) | (216,923)
Shareholders' deficit |  | (129,403) | (215,923)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 March 2026 and signed on its behalf by:

......................................... Mr C W Wonderling Director

Zone & Company Software Consulting Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
Magdalen Centre
The Oxford Science Park
Oxford
OX4 4GA

These financial statements were authorised for issue by the Board on 20 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

In assessing the company as going concern the directors have considered the following key factors:
1) Forecasts are regularly prepared and reviewed by the ultimate trading parent company Zone & Company Software Consulting LLC.
2) A letter of support has been received from the ultimate trading parent company Zone & Company Software Consulting LLC to provide such financial assistance to the company as is necessary to enable the company both to meet its financial obligations as they fall due.
3) The company has made a profit of £85,318 in the year and the company is budgeted to remain profitable in future periods.
As a result of this review, the directors have concluded that the entity remains a going concern and the lates projections indicate that the entity can continue to operate for at least 12 months from the signing date of these accounts.

Zone & Company Software Consulting Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 23 March 2026 was Benjamin Hayes FCA, who signed for and on behalf of Wenn Townsend.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. It is shown net of VAT and other sales-related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
If the contract for services straddles the year-end and the full payment is received, then the revenue is deferred to the following period to which it relates.
The revenue share expense related to the immediate parent company is calculated as 50% of the revenue recognised during the year, corresponding to the license fee paid to the parent company.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

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

Zone & Company Software Consulting Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and equipment | 3 years straight line
Fixtures and fittings | 4 years straight line

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Zone & Company Software Consulting Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 7).

Zone & Company Software Consulting Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 8,926 | 8,926
Additions | 3,268 | 3,268
Disposals | (1,079) | (1,079)
At 31 December 2025 | 11,115 | 11,115
Depreciation
At 1 January 2025 | 7,903 | 7,903
Charge for the year | 1,077 | 1,077
Eliminated on disposal | (1,079) | (1,079)
At 31 December 2025 | 7,901 | 7,901
Carrying amount
At 31 December 2025 | 3,214 | 3,214
At 31 December 2024 | 1,023 | 1,023

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 55,061 | 184,964
Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 714,727 | 461,140
Other debtors |  | 1,391 | 470
|  | 771,179 | 646,574
Less non-current portion |  | (714,727) | (461,140)
|  | 56,452 | 185,434

Details of non-current trade and other debtors

£714,727 (2024 -£461,140) of Amounts owed by group undertakings is classified as non current.

Zone & Company Software Consulting Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 4,768 | 6,341
Taxation and social security | 11,702 | 40,096
Other creditors | 278,525 | 424,139
| 294,995 | 470,576

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Amounts owed to group undertakings | 1,104,618 | 540,992

7 | Share capital

Allotted, called up and fully paid shares

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

8 | Parent and ultimate parent undertaking

The company's immediate parent is Infinet Cloud Solutions Pty Limited, incorporated in Australia.
The ultimate parent is ZS Holdco LLC, incorporated in United States of America.
The most senior parent entity producing publicly available financial statements is ZS Holdco LLC. These financial statements are available upon request from 6 Liberty Square, PMB 6040, Boston, Massachusetts, 02109, USA.