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COMPANY REGISTRATION NUMBER: 05167882

ePages Software Ltd

Filleted Unaudited Financial Statements

30 June 2026

ePages Software Ltd

Balance Sheet

30 June 2026

| 2026 | 2025
Note | £ | £ | £

Current assets

Debtors | 5 | 1,000 |  | 17,705
Cash at bank and in hand | – |  | 23,104
| ------- |  | --------
| 1,000 |  | 40,809

Creditors: amounts falling due within one year | 6 | – |  | 3,911
| ------- |  | --------
Net current assets |  | 1,000 | 36,898
|  | ------- | --------
Total assets less current liabilities |  | 1,000 | 36,898
|  | ------- | --------

Capital and reserves

Called up share capital |  | 1,000 | 1,000
Profit and loss account |  | – | 35,898
|  | ------- | --------
Shareholders funds |  | 1,000 | 36,898
|  | ------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income (including profit and loss account) has not been delivered.
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

Mr W Beeck |
Director |

Company registration number: 05167882

ePages Software Ltd

Notes to the Financial Statements

Year ended 30 June 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is C/O DED Accountancy Services Ltd, Cors Afanen, Eryrys Road, Mynydd Du, Denbighshire, CH7 4BR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There were no material judgements, estimates or assumptions.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & fittings | - | 33% straight line
| Office equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
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. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 July 2025 | 14,004 | 3,452 | 17,456
Disposals | ( 14,004) | ( 3,452) | ( 17,456)
| -------- | ------- | --------
At 30 June 2026 | – | – | –
| -------- | ------- | --------
Depreciation |  |  |
At 1 July 2025 | 14,004 | 3,452 | 17,456
Disposals | ( 14,004) | ( 3,452) | ( 17,456)
| -------- | ------- | --------
At 30 June 2026 | – | – | –
| -------- | ------- | --------
Carrying amount |  |  |
At 30 June 2026 | – | – | –
| -------- | ------- | --------
At 30 June 2025 | – | – | –
| -------- | ------- | --------

5. Debtors

| 2026 | 2025
| £ | £
Trade debtors | – | 17,705
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,000 | –
| ------- | --------
| 1,000 | 17,705
| ------- | --------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | – | 1,789
Corporation tax | – | 740
Social security and other taxes | – | 1,382
| ---- | -------
| – | 3,911
| ---- | -------

7. Controlling party
The company is a 100% subsidiary of ePages GmbH, a company incorporated in Germany.