Company Registration No. 07786718 (England and Wales)
SHARPCLOUD SOFTWARE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SHARPCLOUD SOFTWARE LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 13
SHARPCLOUD SOFTWARE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
5,124,511
4,546,967
Tangible assets
5
54,368
57,558
Investments
6
32
32
5,178,911
4,604,557
Current assets
Debtors
7
4,063,069
2,905,900
Cash at bank and in hand
740,728
1,036,668
4,803,797
3,942,568
Creditors: amounts falling due within one year
8
(2,635,847)
(1,993,671)
Net current assets
2,167,950
1,948,897
Total assets less current liabilities
7,346,861
6,553,454
Provisions for liabilities
(1,288,970)
(1,141,652)
Net assets
6,057,891
5,411,802
Capital and reserves
Called up share capital
11
2,853
2,738
Share premium account
8,873,588
8,590,365
Capital redemption reserve
12
245
245
Other reserves
-
483,029
Profit and loss reserves
(2,818,795)
(3,664,575)
Total equity
6,057,891
5,411,802

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 June 2026 and are signed on its behalf by:
G Morrison
Director
Company registration number 07786718 (England and Wales)
SHARPCLOUD SOFTWARE LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Share premium account
Capital redemption reserve
Share based payment reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
£
Balance at 1 January 2024
2,481
6,490,622
20
283,377
(3,399,494)
3,377,006
Year ended 31 December 2024:
Loss and total comprehensive income
-
-
-
-
(265,081)
(265,081)
Issue of share capital
11
257
2,099,743
-
-
-
2,100,000
Redemption of shares
11
-
0
-
0
225
-
-
0
225
Share-based payment expense
-
-
-
307,277
-
307,277
Transfer in respect of leavers
-
-
-
(107,625)
-
(107,625)
Balance at 31 December 2024
2,738
8,590,365
245
483,029
(3,664,575)
5,411,802
Year ended 31 December 2025:
Loss and total comprehensive income
-
-
-
-
(829,316)
(829,316)
Issue of share capital
11
115
283,223
-
-
-
283,338
Share-based payment expense
-
-
-
1,192,067
-
1,192,067
Transfer in respect of leavers
-
-
-
(1,675,096)
1,675,096
-
Balance at 31 December 2025
2,853
8,873,588
245
-
(2,818,795)
6,057,891
SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Sharpcloud Software Limited (the 'Company') is a private company limited by shares incorporated in England and Wales. The registered office is Birchin Court, 5th Floor, 19-25 Birchin Lane, London, United Kingdom, EC3V 9DU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard 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 a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

Directors have evaluated the Company’s ability to continue as a going concern for a period of at least twelve months from the issuance date of the financial statements.true

Based on:

- Projected ARR growth and renewal performance,

- Forecasted billings growth,

- Expected second-half cash generation,

- Available revolver capacity,

- Continued support from TA Associates

The Directors conclude that Lumivero LLC (the holding company) has adequate liquidity and financial flexibility to meet its obligations as they come due and to support the continuing operations of the Company for the foreseeable future.

Accordingly, the Directors believe there is no substantial doubt about the Company’s ability to continue as a going concern for at least the next twelve months.

1.3
Turnover

Turnover represents the value, net of value added tax and discounts, of work carried out in respect of services provided to customers. The company recognises income as the point where it obtains the right to consideration.

Revenue from the provision of software licences is recognised equally over the period the licence relates to.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
5 years
Development Costs
5 years
1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% reducing balance

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.

1.7
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Recoverable amount is the higher of fair value less costs to sell and value in use.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Financial instruments

The company applies the provisions of Section 11 ‘Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors 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 financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price 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. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Share-based payments

Equity-settled share-based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using the Monte Carlo model. The fair value determined at the grant date is expensed on a straight-line basis over the implied vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.

The expense in relation to options / growth shares over the parent company’s shares granted to employees of a subsidiary is recognised by the company as a capital contribution, and presented as an increase in the company’s investment in that subsidiary.

When the terms and conditions of equity-settled share-based payments at the time they were granted are subsequently modified, the fair value of the share-based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share-based payment. The share-based payment expense is not adjusted if the modified fair value is less than the original fair value.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

1.16
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Share-based payments

The determination of the fair values of share options has been made by reference to the Monte Carlo model. The input with the greatest amount of estimation being the volatility of the company's share price which has been derived via benchmarking against similar companies in the industry. Other key inputs are set out in note 10.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
30
31
4
Intangible fixed assets
Website
Development Costs
Total
£
£
£
Cost
At 1 January 2025
23,000
7,204,147
7,227,147
Additions
-
0
1,834,460
1,834,460
At 31 December 2025
23,000
9,038,607
9,061,607
Amortisation and impairment
At 1 January 2025
-
0
2,680,180
2,680,180
Amortisation charged for the year
-
0
1,256,916
1,256,916
At 31 December 2025
-
0
3,937,096
3,937,096
Carrying amount
At 31 December 2025
23,000
5,101,511
5,124,511
At 31 December 2024
23,000
4,523,967
4,546,967
SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
88,827
Additions
6,175
At 31 December 2025
95,002
Depreciation and impairment
At 1 January 2025
31,269
Depreciation charged in the year
9,365
At 31 December 2025
40,634
Carrying amount
At 31 December 2025
54,368
At 31 December 2024
57,558
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
32
32
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2025
32
Share-based payments
209,969
At 31 December 2025
210,001
Impairment
At 1 January 2025
-
Impairment losses
209,969
At 31 December 2025
209,969
Carrying amount
At 31 December 2025
32
At 31 December 2024
32
SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,199,936
668,450
Corporation tax recoverable
196,000
214,159
Amounts owed by group undertakings
2,580,248
1,939,208
Other debtors
86,885
84,083
4,063,069
2,905,900
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
90,427
120,080
Taxation and social security
285,632
158,111
Other creditors
2,259,788
1,715,480
2,635,847
1,993,671
9
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated revenue deductions
1,288,970
1,141,652
2025
Movements in the year:
£
Liability at 1 January 2025
1,141,652
Charge to profit or loss
147,318
Liability at 31 December 2025
1,288,970
SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
10
Share-based payment transactions

The Company operates a share incentive scheme for certain employees. All awards granted under the scheme are equity-settled share-based payment arrangements.

Share options

During the year, options over 1,080 E Ordinary Shares were granted to certain employees on 23 December 2025 in accordance with the terms of the scheme. The options vested immediately, as all participants had completed more than one year of service prior to the grant date, in line with the scheme rules.

The E Options are personal to the option holder and may not be transferred, assigned or charged. Although there are no explicit vesting conditions attached to the options, an implied service condition exists as the options lapse and become non-exercisable upon cessation of employment.

All options granted during the current and prior year s were exercised on the exit event on 23 December 2025. Accordingly, no options were outstanding at the year end (2024: 13,086). The weighted average exercise price of options outstanding at the year end was £nil (2024: £0.90), with no remaining contractual life (2024: two years).

Growth shares

Separate to the options, certain employees have also been able to purchase shares at a discount from the Company. As the discount was provided in connection with employee services, and the shareholders are only entitled to realise the economic benefit on the occurrence of an exit event, these arrangements have been accounted for as share-based payment transactions. There were no grants of growth shares during the year.

Number of share options
Weighted average exercise price
2025
2024
2025
2024
Number
Number
£
£
Outstanding at 1 January 2025
13,086
13,086
0.90
0.90
Granted
1,080
-
0
35.00
-
0
Exercised
(14,166)
-
0
3.50
-
0
Outstanding at 31 December 2025
-
13,086
-
0
0.90
Exercisable at 31 December 2025
-
0
13,086
-
0
0.90
SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Share-based payment transactions
(Continued)
- 11 -

Valuation

For prior period grants, t he fair value of share-based payment awards has been determined at the grant date using a Monte Carlo simulation model, taking into account the terms and conditions upon which the awards were granted. The expected life applied in the model has been adjusted, based on management’s best estimate, to reflect the effects of non-transferability, exercise restrictions and behavioural considerations.

As the Company does not have a sufficient trading history or record of profitability, expected volatility was determined by reference to the average annual volatility of a group of comparable listed companies. Service conditions are reflected by adjusting the number of awards expected to vest at each reporting date.

For the grants in the current year, the share-based payment valuation has been derived by reference to the transaction which occured on 23 December 2025.

Share-based payment expense

As a result of the Lumivero transaction, vesting of the share-based payment awards was accelerated and the remaining unrecognised expense was recognised in full by 31 December 2025

Accordingly, a share-based payment charge of £982,098 (2024: £94,380) was recognised in the year in respect of UK participants. A further £209,969 (2024: £105,272) relating to participants employed by the Company’s subsidiary undertaking was recognised as a debit to the cost of investment.

Following the exercise of the awards and completion of the exit event, the associated share-based payment reserve was transferred in full to retained earnings, in accordance with FRS 102 Section 26.

No new share incentive scheme had been established as at 31 December 2025.

11
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of 1p each
61,834
61,834
618
618
Ordinary B shares of 1p each
28,254
28,254
283
283
Ordinary C shares of 1p each
5,192
5,192
52
52
Ordinary D shares of 1p each
2,531
5,062
26
50
Ordinary E shares of 1p each
20,747
14,317
207
144
Ordinary Y shares of 1p each
81,181
73,588
812
736
199,739
188,247
1,998
1,883
SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11
Called up share capital
(Continued)
- 12 -
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Y Preference shares of 0.01p each
5,815,489
5,815,489
582
582
Y1 Preference shares of 0.01p each
681,200
681,200
68
68
Y2 Preference shares of 0.01p each
2,050,000
2,050,000
205
205
8,546,689
8,546,689
855
855
Preference shares classified as equity
855
855
Total equity share capital
2,853
2,738

The holders of the A Ordinary Shares, B Ordinary Shares, C Ordinary Shares, D Ordinary Shares and Y Ordinary Shares (the Voting Shares) shall have the right to receive notice of and attend and vote and speak at any general meeting of the Company and shall be entitled to vote on any written resolution of the Company except as provided in Article 10.2 of this Part 1. Save, in each case, as provided otherwise in the CA2006, each such holder present in person or by proxy or by representative shall be entitled on a show of hands to one vote and on a poll or written resolution to one vote for each Voting Share held by him.

The holders of the Preference Shares, the Y2 Preference Shares and E Ordinary Shares shall be entitled to receive notice of any general meeting and a copy of every written resolution of the Company and to attend either in person (or, being a corporation, by duly authorised representative) or by proxy and speak at any general meeting of the Company but shall not be entitled to vote (either personally, by authorised representative or by proxy) other than in accordance with Article 10.2 of this Part 1.

If any Underperformance Event subsists then from the date of an Underperformance Notice being served in respect of a Underperformance Event, for the period while such Underperformance Event or Underperformance Event subsists, the voting rights conferred on the holders of Y Ordinary Shares pursuant to Article 7.5.1 of this Part 1 shall represent 80% of the voting rights attaching to all shares after the application of this enhancement.

12
Capital redemption reserve

During the year, the Company redeemed shares with a total nominal value of £225. The redemption was funded out of distributable profits in accordance with the provisions of the Companies Act 2006.

In accordance with section 733 of the Companies Act 2006, an amount equal to the nominal value of the shares redeemed has been transferred from retained earnings to the Capital Redemption Reserve. This reserve is non-distributable and is maintained to preserve the Company’s capital base following the redemption of shares.

13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

SHARPCLOUD SOFTWARE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13
Audit report information
(Continued)
- 13 -
Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Catherine Cooper FCCA
Statutory Auditor:
Azets Audit Services
Date of audit report:
10 June 2026
14
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
117,321
257,721
15
Group accounts

Consolidated accounts have been prepared for the group for the year ended 31 December 2024. These can be requested from the registered office of Sharpcloud Software Limited.

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