2024-08-01 2025-07-31 false Capium Accounts Production 1.1 10875686 2024-08-01 2025-07-31 10875686 bus:AbridgedAccounts 2024-08-01 2025-07-31 10875686 bus:FRS102 2024-08-01 2025-07-31 10875686 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10875686 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10875686 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10875686 2024-08-01 2025-07-31 10875686 2025-07-31 10875686 bus:RegisteredOffice 2024-08-01 2025-07-31 10875686 core:WithinOneYear 2025-07-31 10875686 core:AfterOneYear 2025-07-31 10875686 1 2024-08-01 2025-07-31 10875686 bus:Director1 2024-08-01 2025-07-31 10875686 bus:Director1 2025-07-31 10875686 bus:Director1 2023-08-01 2024-07-31 10875686 2023-08-01 10875686 bus:LeadAgentIfApplicable 2024-08-01 2025-07-31 10875686 2023-08-01 2024-07-31 10875686 2024-07-31 10875686 core:WithinOneYear 2024-07-31 10875686 core:AfterOneYear 2024-07-31 10875686 bus:EntityAccountantsOrAuditors 2023-08-01 2024-07-31 10875686 core:MotorCars 2024-08-01 2025-07-31 10875686 core:MotorCars 2025-07-31 10875686 core:MotorCars 2024-07-31 10875686 core:FurnitureFittings 2024-08-01 2025-07-31 10875686 core:FurnitureFittings 2025-07-31 10875686 core:FurnitureFittings 2024-07-31 10875686 core:ComputerEquipment 2024-08-01 2025-07-31 10875686 core:ComputerEquipment 2025-07-31 10875686 core:ComputerEquipment 2024-07-31 10875686 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-07-31 10875686 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-07-31 10875686 core:CostValuation core:Non-currentFinancialInstruments 2025-07-31 10875686 core:CostValuation core:Non-currentFinancialInstruments 2024-07-31 10875686 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-07-31 10875686 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 10875686 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-07-31 10875686 core:Non-currentFinancialInstruments 2025-07-31 10875686 core:Non-currentFinancialInstruments 2024-07-31 10875686 core:ShareCapital 2025-07-31 10875686 core:ShareCapital 2024-07-31 10875686 core:RetainedEarningsAccumulatedLosses 2025-07-31 10875686 core:RetainedEarningsAccumulatedLosses 2024-07-31 10875686 dpl:Item1 2024-08-01 10875686 dpl:Item1 2025-07-31 10875686 dpl:Item1 2023-08-01 10875686 dpl:Item1 2024-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 10875686
England and Wales
PH SOFTWARE UK LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

PH SOFTWARE UK LTD Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

PH SOFTWARE UK LTD Accountants' Report For the year ended 31 July 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of PH SOFTWARE UK LTD for the year ended 31 July 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PH SOFTWARE UK LTD for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of PH SOFTWARE UK LTD , as a body, in accordance with the terms of our engagement letter dated 27 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of PH SOFTWARE UK LTD and state those matters that we have agreed to state to the Board of Directors of PH SOFTWARE UK LTD , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PH SOFTWARE UK LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PH SOFTWARE UK LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PH SOFTWARE UK LTD . You consider that PH SOFTWARE UK LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of PH SOFTWARE UK LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 July 2025. .................................................... Boffix & Co Accountancy Limited St Alban Tower Wood Street London EC2V 7AF 27 March 2026 1

PH SOFTWARE UK LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 10,214 |  | 12,736
|  | 10,214 |  | 12,736
Current assets |  |  |
Debtors |  | 275,816 |  | 12,600
Cash at bank and in hand |  | 114,814 |  | 278,691
|  | 390,630 |  | 291,291
Creditors: amount falling due within one year |  | (109,497) |  | (44,609)
Net current assets |  | 281,133 |  | 246,682
Total assets less current liabilities |  | 291,347 |  | 259,418
Creditors: amount falling due after more than one year |  | (1,897) |  | (10,203)
Provisions for liabilities |  | 1,057 |  | 0
Net assets |  | 290,507 |  | 249,215
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 290,407 |  | 249,115
Shareholders' funds |  | 290,507 |  | 249,215
For the year ended 31 July 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 27 March 2026 and were signed by:
------------------------------- Jordon Kyle Herbert KLARENBACH Director
2

PH SOFTWARE UK LTD Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information PH SOFTWARE UK LTD is a private company, limited by shares, registered in England and Wales, registration number 10875686, registration address Hill View, The Drift, Farnham, Hampshire, GU10 5JX. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20% Straight Line
Computer Equipment | 20% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | 18,995 |  | 3,948 |  | 2,201 |  | 25,144
Additions | - |  | 1,109 |  | - |  | 1,109
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 18,995 |  | 5,057 |  | 2,201 |  | 26,253
Depreciation
At 01 August 2024 | 8,310 |  | 2,133 |  | 1,965 |  | 12,408
Charge for year | 2,671 |  | 901 |  | 59 |  | 3,631
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 10,981 |  | 3,034 |  | 2,024 |  | 16,039
Net book values
Closing balance as at 31 July 2025 | 8,014 |  | 2,023 |  | 177 |  | 10,214
Opening balance as at 01 August 2024 | 10,685 |  | 1,815 |  | 236 |  | 12,736
3