Silverfin false false 31/12/2025 01/01/2025 31/12/2025 S Elango 10/07/2023 06 April 2026 The principal activity of the company continued to be that of the provision of information technology services. 09933132 2025-12-31 09933132 bus:Director1 2025-12-31 09933132 2024-12-31 09933132 core:CurrentFinancialInstruments 2025-12-31 09933132 core:CurrentFinancialInstruments 2024-12-31 09933132 core:ShareCapital 2025-12-31 09933132 core:ShareCapital 2024-12-31 09933132 core:RetainedEarningsAccumulatedLosses 2025-12-31 09933132 core:RetainedEarningsAccumulatedLosses 2024-12-31 09933132 core:OfficeEquipment 2024-12-31 09933132 core:OfficeEquipment 2025-12-31 09933132 core:ImmediateParent core:CurrentFinancialInstruments 2025-12-31 09933132 core:ImmediateParent core:CurrentFinancialInstruments 2024-12-31 09933132 2023-12-31 09933132 2025-01-01 2025-12-31 09933132 bus:FilletedAccounts 2025-01-01 2025-12-31 09933132 bus:SmallEntities 2025-01-01 2025-12-31 09933132 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 09933132 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09933132 bus:Director1 2025-01-01 2025-12-31 09933132 core:OfficeEquipment 2025-01-01 2025-12-31 09933132 2024-01-01 2024-12-31 09933132 1 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company No: 09933132 (England and Wales)

# EDT SAAS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

EDT SAAS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

EDT SAAS LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
EDT SAAS LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 887 |  | 1,183
|  | 887 |  | 1,183
Current assets |  |  |  |
Debtors | 4 | 153,494 |  | 171,302
Cash at bank and in hand |  | 30,182 |  | 2,042
|  | 183,676 |  | 173,344
Creditors: amounts falling due within one year | 5 | ( 193,167) |  | ( 236,190)
Net current liabilities |  | (9,491) |  | (62,846)
Total assets less current liabilities |  | (8,604) |  | (61,663)
Net liabilities |  | ( 8,604) |  | ( 61,663)
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | ( 8,704 ) |  | ( 61,763 )
Total shareholder's deficit |  | ( 8,604) |  | ( 61,663)

For the financial year ending 31 December 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of EDT SAAS Limited (registered number: 09933132) were approved and authorised for issue by the Director. They were signed on its behalf by:

S Elango Director |

06 April 2026

EDT SAAS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
EDT SAAS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

EDT SAAS Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Summerhill House, Sculthorpe Road, Fakenham, NR21 9HA, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources, including the support of its Parent Company, to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Income Statement in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and 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.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Office equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 3,122 |  | 3,122
At 31 December 2025 | 3,122 |  | 3,122
Accumulated depreciation |  |  |
At 01 January 2025 | 1,939 |  | 1,939
Charge for the financial year | 296 |  | 296
At 31 December 2025 | 2,235 |  | 2,235
Net book value |  |  |
At 31 December 2025 | 887 |  | 887
At 31 December 2024 | 1,183 |  | 1,183

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 82,358 |  | 82,296
Deferred tax asset | 71,136 |  | 89,006
| 153,494 |  | 171,302

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 18,371 |  | 13,231
Amounts owed to Parent undertakings | 135,319 |  | 191,348
Accruals | 2,709 |  | 3,294
Other taxation and social security | 36,173 |  | 27,127
Other creditors | 595 |  | 1,190
| 193,167 |  | 236,190

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | 89,006 |  | 102,197
Charged to the Income Statement | ( 17,870) |  | ( 13,191)
At the end of financial year | 71,136 |  | 89,006

#### 7. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the director and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.

| 2025 |  | 2024
| £ |  | £
Unpaid contributions due to the fund (inc. in other creditors) | 595 |  | 1,190

#### 8. Related party transactions

The company has taken advantage of the exemption under 33.1A, allowing wholly owned group members to depart from the requirements to disclose transactions with other group companies.

#### 9. Ultimate controlling party

The company is ultimately controlled by Weexa Simplified Joint Stock Company by virtue of its majority shareholding in EDT SAS, the company owning the shares of EDT SAAS Limited. The registered office of Weexa Joint Stock Company is 202 Quai Clichy, 92110, Clichy, France.