REGISTERED NUMBER: 07495924 (England and Wales)

QBURST TECHNOLOGIES UK LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A K Romer-Lee

A K Ramchandran

M Gaur

REGISTERED OFFICE:

Nunns Orchard

Deans Lane

Whiteparish

Salisbury

Wiltshire

SP5 2RJ

REGISTERED NUMBER:

07495924 (England and Wales)

BANKERS:

HSBC Bank Plc

55 Above Bar Street

Southampton

Hampshire

SO14 7DS

CURRENT ASSETS

Debtors

4

10,492

30,053

Cash at bank

245,526

133,136

256,018

163,189

CREDITORS

Amounts falling due within one year

5

(37,987

)

(23,487

)

NET CURRENT ASSETS

218,031

139,702

TOTAL ASSETS LESS CURRENT LIABILITIES

218,031

139,702

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

217,031

138,702

SHAREHOLDERS' FUNDS

218,031

139,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

A K Romer-Lee - Director

1.	STATUTORY INFORMATION

QBurst Technologies UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with the parent company Qburst Technologies PVT Limited or the Ultimate parent company Qburst Software Services Pvt. Ltd.

Turnover

Turnover represents the value of services, net of Vat, provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Taxation

Taxation for the year relates to current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividend's payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

10,492

29,872

Other debtors

-

181

10,492

30,053

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

28,192

12,286

Other creditors

9,795

11,201

37,987

23,487

6.	RELATED PARTY DISCLOSURES

Qburst Technologies Inc.

A subsidiary of the parent company, Qburst Technologies PVT Limited.

During the year, the company made sales to the related party totalling £32,000 (2025 - £48.000). At the balance sheet date £2,000 (2025 - £4,000) was owed from the related party.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are the directors of Qburst Software Services Pvt. Limited. A copy of the consolidated financial statements can be obtained from Qburst Software Services Pvt. Limited, 4th Floor, Artech Magnet Vazhuthacaud, Thycaud Thiruvananthapuram, Kerala, India 695014.