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Company Registration No. 09172741 (England and Wales)
Deliberate Software Ltd Unaudited accounts for the year ended 31 August 2025
Deliberate Software Ltd Unaudited accounts Contents
Page
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Deliberate Software Ltd Company Information for the year ended 31 August 2025
Directors
Christopher Anthony Bird Thomas William Scott
Company Number
09172741 (England and Wales)
Registered Office
63/66 HATTON GARDEN, FIFTH FLOOR SUITE 2 FIFTH FLOOR SUITE 23 LONDON EC1N 8LE ENGLAND
Accountants
Steffanie Hartley 9A Tufton Street London SW1P 3QB
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Deliberate Software Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
13,865 
14,217 
Investments
35,639 
100,000 
49,504 
114,217 
Current assets
Debtors
232,472 
325,522 
Cash at bank and in hand
104,707 
113,471 
337,179 
438,993 
Creditors: amounts falling due within one year
(60,306)
(96,831)
Net current assets
276,873 
342,162 
Net assets
326,377 
456,379 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
326,357 
456,359 
Shareholders' funds
326,377 
456,379 
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Christopher Anthony Bird Director Company Registration No. 09172741
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Deliberate Software Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Deliberate Software Ltd is a private company, limited by shares, registered in England and Wales, registration number 09172741. The registered office is 63/66 HATTON GARDEN, FIFTH FLOOR SUITE 2, FIFTH FLOOR SUITE 23, LONDON, EC1N 8LE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
3 years
Computer equipment
3 years
Investments
Investments in shares are included at fair value and reviewed annually.
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
500 
46,739 
47,239 
Additions
- 
4,872 
4,872 
At 31 August 2025
500 
51,611 
52,111 
Depreciation
At 1 September 2024
403 
32,619 
33,022 
Charge for the year
97 
5,127 
5,224 
At 31 August 2025
500 
37,746 
38,246 
Net book value
At 31 August 2025
- 
13,865 
13,865 
At 31 August 2024
97 
14,120 
14,217 
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Deliberate Software Ltd Notes to the Accounts for the year ended 31 August 2025
5
Investments
Other investments 
£ 
Valuation at 1 September 2024
100,000 
Fair value adjustments
(64,361)
Valuation at 31 August 2025
35,639 
Shares were purchased on 21 December 2020 in an unlisted company. On 9 February 2024, the shares were listed on NYSE stock exchange. The market value of the shares at the 2025 year end was used to revalue the listed shares.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
231,602 
322,058 
Accrued income and prepayments
870 
448 
Other debtors
- 
3,016 
232,472 
325,522 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
40,490 
24,892 
Trade creditors
96 
973 
Taxes and social security
19,237 
70,015 
Other creditors
483 
895 
Accruals
- 
56 
60,306 
96,831 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
20 Ordinary shares of £1 each
20 
20 
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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