Pratham Software Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06350423

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	340,448		316,728
Cash at bank and in hand		161,827		33,167

		502,275		349,895
Creditors: Amounts Falling Due Within One Year	5	(375,819 )		(225,841 )

NET CURRENT ASSETS (LIABILITIES)			126,456		124,054

TOTAL ASSETS LESS CURRENT LIABILITIES			126,456		124,054

NET ASSETS			126,456		124,054

CAPITAL AND RESERVES
Called up share capital	6		10,000		10,000
Profit and Loss Account			116,456		114,054

SHAREHOLDERS' FUNDS			126,456		124,054

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Pratham Software Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Puneet Mittal Director	Mr Sameer Mohta Director
8 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pratham Software Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06350423 . The registered office is Chp, Clifton House, Four Elms Road, Cardiff, CF24 1LE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable forservices rendered, stated net of discounts and of Value Added Tax.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

2.3. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Pratham Software Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	340,448	316,728

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	248,069	131,559
Other taxes and social security	126,550	92,578
Other creditors	-	504
Accruals	1,200	1,200

	375,819	225,841

6. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1,000,000 Ordinary Shares of £ 0.01 each	10,000	10,000

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Pratham Software Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Related Party Transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2026	2025	2026	2025
	£	£	£	£
Pratham Software Private Ltd	1,929,333	1,681,234	(241,132)	(125,368)

The above transaction disclosure relates to work subcontracted during the year to the company's parent.

8. Controlling Party

The company's controlling party is Pratham Software Private Ltd a company registered in India, by virtue of its ownership of 100% of the issued share capital in the company.

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