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2025-02-28 04516649 dpl:GroupUndertakings 2024-03-01 2025-02-28 04516649 dpl:ParticipatingInterests 2024-03-01 2025-02-28 04516649 dpl:GroupUndertakings core:ListedExchangeTraded 2024-03-01 2025-02-28 04516649 core:ListedExchangeTraded 2024-03-01 2025-02-28 04516649 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 04516649 core:UnlistedNon-exchangeTraded 2024-03-01 2025-02-28 04516649 core:NetGoodwill 2026-02-28 04516649 core:IntangibleAssetsOtherThanGoodwill 2026-02-28 04516649 core:LandBuildings 2026-02-28 04516649 core:PlantMachinery 2026-02-28 04516649 core:Vehicles 2026-02-28 04516649 core:FurnitureFittings 2026-02-28 04516649 core:OfficeEquipment 2026-02-28 04516649 core:AfterOneYear 2026-02-28 04516649 core:WithinOneYear 2026-02-28 04516649 core:ListedExchangeTraded 2026-02-28 04516649 core:UnlistedNon-exchangeTraded 2026-02-28 04516649 core:ShareCapital 2026-02-28 04516649 core:SharePremium 2026-02-28 04516649 core:RevaluationReserve 2026-02-28 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NEXTRASOFT LIMITED

Registered Number
04516649
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2026

NEXTRASOFT LIMITED
Company Information
for the year from 1 March 2025 to 28 February 2026

Directors | GALLAGHER, Stephen Christian
| KNIGHT, Richard
| MCNICOL, Daniel John

Registered Address | 2nd Floor 10 Bull Plain
| Hertford
| SG14 1DT

Registered Number | 04516649 (England and Wales)

NEXTRASOFT LIMITED
Statement of Financial Position
28 February 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 16,460 |  |  |  | 16,811
|  |  |  | 16,460 |  |  |  | 16,811
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 199,439 |  |  |  | 204,882 |  |
Cash at bank and on hand |  | 107,664 |  |  |  | 22,890 |  |
|  | 307,103 |  |  |  | 227,772 |  |
Creditors amounts falling due within one year | 5 | (270,819) |  |  |  | (226,332) |  |
Net current assets (liabilities) |  |  |  | 36,284 |  |  |  | 1,440
Total assets less current liabilities |  |  |  | 52,744 |  |  |  | 18,251
Net assets |  |  |  | 52,744 |  |  |  | 18,251
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 854,495 |  |  |  | 828,552
Share premium |  |  |  | 1,653,252 |  |  |  | 1,413,221
Other reserves |  |  |  | 10,837 |  |  |  | 10,837
Profit and loss account |  |  |  | (2,465,840) |  |  |  | (2,234,359)
Shareholders' funds |  |  |  | 52,744 |  |  |  | 18,251

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
KNIGHT, Richard Director Registered Company No. 04516649

NEXTRASOFT LIMITED
Notes to the Financial Statements
for the year ended 28 February 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| The Directors have prepared detailed financial forecasts in conjunction with the enhanced development of the core product offering which has increased engagement with current and prospective customers. Taking this into consideration, coupled with the ongoing support of the shareholders of the business, the Directors consider the company as a going concern.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover is recognised when software service is invoiced.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debt instruments are subsequently measured at amortised cost.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 12 |  | 12

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 March 25 | 47,614
| Additions | 5,730
| At 28 February 26 | 53,345
| Depreciation and impairment
| At 01 March 25 | 30,803
| Charge for year | 6,081
| At 28 February 26 | 36,885
| Net book value
| At 28 February 26 | 16,460
| At 28 February 25 | 16,811

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,160 |  | 82,367
| Other debtors | 182,394 |  | 105,450
| Prepayments and accrued income | 14,885 |  | 17,065
| Total | 199,439 |  | 204,882

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 51,801 |  | 13,518
| Bank borrowings and overdrafts | - |  | 50,000
| Taxation and social security | 21,182 |  | 71,872
| Other creditors | 186,308 |  | 76,308
| Accrued liabilities and deferred income | 11,528 |  | 14,634
| Total | 270,819 |  | 226,332