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Softinway UK Ltd

Registered Number
13735137
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Softinway UK Ltd
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Mr L Moroz
| Mr V Moroz
| Dr V Pastrikakis

Registered Address | 137 Pastures Avenue
| St Georges, Pure Offices, Office 44
| Weston Super Mare
| BS22 7SB

Registered Number | 13735137 (England and Wales)

Softinway UK Ltd
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 13,789 |  |  |  | 2,615
Investments | 4 |  |  | 153,520 |  |  |  | 313,083
|  |  |  | 167,309 |  |  |  | 315,698
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 415,828 |  |  |  | 7,981 |  |
Cash at bank and on hand |  | 23 |  |  |  | - |  |
|  | 415,851 |  |  |  | 7,981 |  |
Creditors amounts falling due within one year | 6 | (567,625) |  |  |  | (328,244) |  |
Net current assets (liabilities) |  |  |  | (151,774) |  |  |  | (320,263)
Total assets less current liabilities |  |  |  | 15,535 |  |  |  | (4,565)
Net assets |  |  |  | 15,535 |  |  |  | (4,565)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 15,435 |  |  |  | (4,665)
Shareholders' funds |  |  |  | 15,535 |  |  |  | (4,565)

- 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 financial statements were approved and authorised for issue by the Board of Directors on 9 April 2026, and are signed on its behalf by:
Mr V Moroz Director Registered Company No. 13735137

Softinway UK Ltd
Notes to the Financial Statements
for the year ended 31 December 2025

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).

| Going concern
--- | ---
| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources, to continue in operational existence for the foreseeable future. Thus the directors have continued to adopt the going concern basis of accounting in preparing the financial statements.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. 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. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Research and development
--- | ---
| All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated 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)
| Office Equipment | 4

| Investments
--- | ---
| Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 11 |  | 8

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

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 3,913 |  | 3,913
| Additions | 13,343 |  | 13,343
| At 31 December 25 | 17,256 |  | 17,256
| Depreciation and impairment
| At 01 January 25 | 1,298 |  | 1,298
| Charge for year | 2,169 |  | 2,169
| At 31 December 25 | 3,467 |  | 3,467
| Net book value
| At 31 December 25 | 13,789 |  | 13,789
| At 31 December 24 | 2,615 |  | 2,615

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 313,083 |  | 313,083
| Additions | 979,990 |  | 979,990
| Revaluations | 11,346 |  | 11,346
| Disposals | (1,150,899) |  | (1,150,899)
| At 31 December 25 | 153,520 |  | 153,520
| Net book value
| At 31 December 25 | 153,520 |  | 153,520
| At 31 December 24 | 313,083 |  | 313,083

| Notes
--- | ---
| 1Other investments other than loans

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 413,858 |  | 6,198
| Other debtors | 1,970 |  | 1,455
| Prepayments and accrued income | - |  | 328
| Total | 415,828 |  | 7,981

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 212,650 |  | 95,655
| Taxation and social security | 26,447 |  | 9,358
| Other creditors | 4,364 |  | 1,979
| Accrued liabilities and deferred income | 324,164 |  | 221,252
| Total | 567,625 |  | 328,244

7. | Pension commitments
--- | ---
| The assets of the scheme are held separately from those of the company in an independently administered pension fund. At the balance sheet date, unpaid contributions of £3,175 (2024 - £1,276) were due to the fund. They are included in other creditors.