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REGISTERED NUMBER: 03110470 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PIMSS DATA SYSTEMS LIMITED
PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

BALANCE SHEET
31 DECEMBER 2025

2025 2024
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,843 7,636
7,843 7,636

CURRENT ASSETS
Debtors 6 78,791 160,129
Cash at bank 958,255 832,477
1,037,046 992,606
CREDITORS
Amounts falling due within one year 7 (711,117 ) (952,136 )
NET CURRENT ASSETS 325,929 40,470
TOTAL ASSETS LESS CURRENT
LIABILITIES
333,772
48,106

CREDITORS
Amounts falling due after more than one
year
8
-
(6,160
)

PROVISIONS FOR LIABILITIES (1,143 ) (1,226 )
NET ASSETS 332,629 40,720

CAPITAL AND RESERVES
Called up share capital 100 100
Capital redemption reserve 9 100 100
Retained earnings 9 332,429 40,520
SHAREHOLDERS' FUNDS 332,629 40,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

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PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

BALANCE SHEET - continued
31 DECEMBER 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 June 2026 and were signed by:





M R McDonnell - Director


The notes form part of these financial statements

Page 2
PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025


1. STATUTORY INFORMATION

PIMSS Data Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03110470

Registered office: 5 Brooklands Place
Brooklands Road
Sale
Cheshire
M33 3SD

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue represents net invoiced software licence fee income, support and maintenance income and services income.

Software licence fee income is recognised in full on the delivery of the license. Support and maintenance income is deferred at the date of invoicing and released to the profit and loss account over the duration of the maintenance contract. The balance of maintenance income not released to the profit and loss account is carried in the balance sheet within deferred income. Services income is recognised in the month the services are performed.

Research and development costs
Research costs are expensed as incurred. Development expenditures on an individual project are recognised as an intangible asset when the company can demonstrate:

* The technical feasibility of completing the intangible asset so that the asset will be available for use or sale

* The intention to complete and its ability to use or sell the asset

* How the asset will generate future economic benefits

* The availability of resources to complete the asset

* The ability to measure reliably the expenditure during development

* The ability to use the intangible asset generated

Where the directors are satisfied as to the technical, commercial and financial viability of the project, the identifiable expenditure is deferred and amortised over the period during which the company is expected to benefit which is five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost

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PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


2. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 following assets and liabilities are classified as financial instruments; trade debtors, trade creditors, bank loans, and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

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PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 January 2025
and 31 December 2025 228,386
AMORTISATION
At 1 January 2025
and 31 December 2025 228,386
NET BOOK VALUE
At 31 December 2025 -
At 31 December 2024 -

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 January 2025 28,128
Additions 7,634
At 31 December 2025 35,762
DEPRECIATION
At 1 January 2025 20,492
Charge for year 7,427
At 31 December 2025 27,919
NET BOOK VALUE
At 31 December 2025 7,843
At 31 December 2024 7,636

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 58,863 143,201
Other debtors 19,928 16,928
78,791 160,129

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PIMSS DATA SYSTEMS LIMITED (REGISTERED NUMBER: 03110470)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 10,354
Trade creditors 27,173 14,737
Taxation and social security 106,134 142,101
Other creditors 577,810 784,944
711,117 952,136

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 6,160

9. RESERVES
Capital
Retained redemption
earnings reserve Totals
£    £    £   

At 1 January 2025 40,520 100 40,620
Profit for the year 291,909 291,909
At 31 December 2025 332,429 100 332,529

10. PENSION CONTRIBUTIONS

The company contributes to a defined contribution scheme for employees. At the year end pension contributions of £5,458 (2024: £4,830) were outstanding.

Page 6