REGISTERED NUMBER: 04593760 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Realmac Software Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D P Counsell

Mrs L E Counsell

SECRETARY:

Mrs L E Counsell

REGISTERED OFFICE:

Bank House

Southwick Square

Brighton

East Sussex

BN42 4FN

REGISTERED NUMBER:

04593760 (England and Wales)

ACCOUNTANTS:

Style and Silver

Bank House

Southwick Square

Southwick

West Sussex

BN42 4FN

FIXED ASSETS

Tangible assets

4

36,260

58,229

CURRENT ASSETS

Debtors

5

59,571

65,918

Cash at bank

16,681

43,139

76,252

109,057

CREDITORS

Amounts falling due within one year

6

86,757

40,401

NET CURRENT (LIABILITIES)/ASSETS

(10,505

)

68,656

TOTAL ASSETS LESS CURRENT LIABILITIES

25,755

126,885

CREDITORS

Amounts falling due after more than one year

7

23,524

28,277

NET ASSETS

2,231

98,608

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,229

98,606

SHAREHOLDERS' FUNDS

2,231

98,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 20 April 2026 and were signed on its behalf by:

D P Counsell - Director

1.	STATUTORY INFORMATION

Realmac Software 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 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Employee benefit trusts

The Company has created a trust whose beneficiaries will include employees of the Company and their dependents. Assets held under this trust will be controlled by trustees who will be acting independently and entirely at their own authority.

Where the Company retains future economic benefit from, and has de facto control of, the assets and liabilities of the trust they are accounted for as assets and liabilities of the Company until the earlier of the date that an allocation of trust funds to employees in respect of past services is declared and the date that assets of the trust vest in identified individuals.

Where assets are held in a trust and have been assessed by the Company as a result of services provided by employees in the past to the Company and it can obtain no future economic benefit from these assets, they will be allocated to the Company's profit and loss account for the year to which they have arisen irrespective of whether they are physically held within the trust at that stage.

Research and development costs

Research and Development costs are identified in detail by product and a tax credit is claimed as part of the Corporation Tax Computation. It has been determined that none of these costs qualify as deferred development costs so are written off to the profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

306,769

Additions

11,736

At 30 September 2025

318,505

DEPRECIATION

At 1 October 2024

248,540

Charge for year

33,705

At 30 September 2025

282,245

NET BOOK VALUE

At 30 September 2025

36,260

At 30 September 2024

58,229

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

39,168

DEPRECIATION

At 1 October 2024

13,055

Charge for year

13,054

At 30 September 2025

26,109

NET BOOK VALUE

At 30 September 2025

13,059

At 30 September 2024

26,113

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

22,628

18,999

Amounts owed by group undertakings

12,471

12,117

Other debtors

24,472

34,802

59,571

65,918

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

4,753

4,753

Taxation and social security

68,108

20,146

Other creditors

13,896

15,502

86,757

40,401

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

23,524

28,277