REGISTERED NUMBER: 12262043 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DECLARATION SOFTWARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N F L Langston

C I Murray

A P C J Van Beers

REGISTERED OFFICE:

Room 73, Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

REGISTERED NUMBER:

12262043 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Intangible assets

4

1,494

1,576

Tangible assets

5

16,156

4,988

Investments

6

1,000

-

18,650

6,564

CURRENT ASSETS

Debtors

7

350,062

41,606

Cash at bank

455,996

48,882

806,058

90,488

CREDITORS

Amounts falling due within one year

8

(777,297

)

(141,837

)

NET CURRENT ASSETS/(LIABILITIES)

28,761

(51,349

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,411

(44,785

)

CAPITAL AND RESERVES

Called up share capital

9

150

150

Retained earnings

47,261

(44,935

)

SHAREHOLDERS' FUNDS

47,411

(44,785

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 6 July 2026 and were signed on its behalf by:

A P C J Van Beers - Director

1.	STATUTORY INFORMATION

Declaration Software Ltd 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.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Turnover

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

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 at 6.5% on cost over its estimated useful life.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

In the opinion of the directors, the company and its subsidiary undertaking comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

Cost

At 1 December 2024

and 30 November 2025

1,614

Amortisation

At 1 December 2024

38

Amortisation for year

82

At 30 November 2025

120

Net book value

At 30 November 2025

1,494

At 30 November 2024

1,576

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 December 2024

7,156

Additions

14,892

At 30 November 2025

22,048

Depreciation

At 1 December 2024

2,168

Charge for year

3,724

At 30 November 2025

5,892

Net book value

At 30 November 2025

16,156

At 30 November 2024

4,988

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

Additions

1,000

At 30 November 2025

1,000

Net book value

At 30 November 2025

1,000

In the opinion of the directors, the aggregate value of the assets of the company consisting of shares in, or amounts owing (whether on account of a loan or otherwise) from, the company's subsidiary undertaking is not less than the aggregate amounts at which those assets are stated or included in the company's balance sheet.

The group qualifies as small and as such is not required to prepare group accounts. The information in these

financial statements relate to the company only.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

44,218

41,606

Amounts owed by associates

206,565

-

Other debtors

64,917

-

VAT

23,758

-

Prepayments and accrued income

10,604

-

350,062

41,606

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

57,818

9,402

Social security and other taxes

8,350

5,682

VAT

-

88,591

Other creditors

7,794

1,247

Directors' loan account

5,275

4,340

Accruals and deferred income

698,060

32,575

777,297

141,837

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

150

Ordinary

1

150

150

10.	RELATED PARTY DISCLOSURES