REGISTERED NUMBER: 02826490 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE SOFTWARE BUREAU LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D N Carter

P A Callow

M C Dobson

M G Rides

S S Flitter

SECRETARY:

D N Carter

REGISTERED OFFICE:

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

REGISTERED NUMBER:

02826490 (England and Wales)

AUDITORS:

Sargeant Partnership Limited

Chartered Accountants

and Statutory Auditors

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Intangible assets

4

-

2,400

Tangible assets

5

22,164

29,256

22,164

31,656

CURRENT ASSETS

Debtors

6

385,139

297,485

Cash at bank

460,389

1,548,262

845,528

1,845,747

CREDITORS

Amounts falling due within one year

7

530,590

475,710

NET CURRENT ASSETS

314,938

1,370,037

TOTAL ASSETS LESS CURRENT LIABILITIES

337,102

1,401,693

PROVISIONS FOR LIABILITIES

8

5,541

7,314

NET ASSETS

331,561

1,394,379

CAPITAL AND RESERVES

Called up share capital

9

200

200

Share premium

10

29,980

29,980

Capital redemption reserve

10

20

20

Retained earnings

10

301,361

1,364,179

SHAREHOLDERS' FUNDS

331,561

1,394,379

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 27 April 2026 and were signed on its behalf by:

D N Carter - Director

1.	STATUTORY INFORMATION

The Software Bureau 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.

The functional currency of the Company is the Great British Pound ("GBP "). And the figures are shown to the nearest pound.

Critical accounting 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.

There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities in these accounts.

Turnover

Turnover represents net invoiced sales of software licences and royalties earned on software. Licence fee income is recognised in full at the start of the licence period. Royalty income is recognised in line with monthly customer notifications.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% per annum on cost

Computer equipment

-

33% per annum on cost

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.

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.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short-term deposits with an original maturity date of three months or less.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 19 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 October 2024

and 30 September 2025

48,000

AMORTISATION

At 1 October 2024

45,600

Amortisation for year

2,400

At 30 September 2025

48,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

2,400

Other intangible assets relate to intellectual property rights.

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 October 2024

7,857

125,539

133,396

Additions

-

10,109

10,109

At 30 September 2025

7,857

135,648

143,505

DEPRECIATION

At 1 October 2024

7,857

96,283

104,140

Charge for year

-

17,201

17,201

At 30 September 2025

7,857

113,484

121,341

NET BOOK VALUE

At 30 September 2025

-

22,164

22,164

At 30 September 2024

-

29,256

29,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

367,042

270,804

Other debtors

18,097

26,681

385,139

297,485

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

89,276

46,114

Taxation and social security

145,391

141,839

Other creditors

295,923

287,757

530,590

475,710

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

5,541

7,314

Deferred

tax

£

Balance at 1 October 2024

7,314

Deferred tax

(1,773

)

Balance at 30 September 2025

5,541

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Share capital 1

£1

200

200

10.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 October 2024

1,364,179

29,980

20

1,394,179

Profit for the year

57,182

57,182

Dividends

(1,120,000

)

(1,120,000

)

At 30 September 2025

301,361

29,980

20

331,361

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ms Joanne Brown (Senior Statutory Auditor)

for and on behalf of Sargeant Partnership Limited

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period the directors were paid dividends totalling £120,000 (2024: £120,000)

13.	RELATED PARTY DISCLOSURES

Other than the directors there are no other members of key management.

14.	ULTIMATE CONTROLLING PARTY