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Registered number: 10097936
Falling Rain Software Limited
Financial Statements
For The Year Ended 30 April 2026
R A Network Partnership Ltd
Chartered Public Finance Accountants
12 Manor Farm Close
Pimperne
Blandford Forum
Dorset
DT11 8XL
Falling Rain Software Limited
Contents
Contents

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

Page 1
Falling Rain Software Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 10097936

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,942 |  | 194,104
|  |  | 6,942 |  | 194,104
CURRENT ASSETS
Debtors | 5 | 86,966 |  | 77,299 |
Cash at bank and in hand |  | 130,511 |  | 283,098 |
|  | 217,477 |  | 360,397 |
Creditors: Amounts Falling Due Within One Year | 6 | (6,038 ) |  | (493,877 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 211,439 |  | (133,480 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 218,381 |  | 60,624
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (487,639 ) |  | (314,502 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | - |  | (13,833 )
NET LIABILITIES |  |  | (269,258 ) |  | (267,711 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (269,358 ) |  | (267,811 )
SHAREHOLDERS' FUNDS |  |  | (269,258) |  | (267,711)

Page 1
Page 2
Falling Rain Software Limited
Balance Sheet (continued)
As At 30 April 2026
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Carl Rosenberg Director
1st July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Falling Rain Software Limited
Notes to the Financial Statements
For The Year Ended 30 April 2026
Notes to the Financial Statements
1. General Information
Falling Rain Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10097936 . The registered office is 1 London Road, Southampton, SO15 2AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of electronic services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the actual payments from customers adjusted for currency conversion
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 0%-20%
Computer Equipment | 50%

2.4. Foreign Currencies
The majority of the transactions of the Company are conducted in foreign currencies. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Falling Rain Software Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Plant & Machinery etc.
--- | ---
| £
Cost
As at 1 May 2025 | 296,914
Additions | 12,066
Disposals | (295,675 )
As at 30 April 2026 | 13,305
Depreciation
As at 1 May 2025 | 102,810
Provided during the period | 92,828
Disposals | (189,275 )
As at 30 April 2026 | 6,363
Net Book Value
As at 30 April 2026 | 6,942
As at 1 May 2025 | 194,104

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 76,101 |  | 27,248
Deferred tax current asset | 10,965 |  | -
Amounts owed by other participating interests | (100) |  | -
| 86,966 |  | 27,248
Due after more than one year
Amounts owed by other participating interests | - |  | 50,051
| 86,966 |  | 77,299

Page 4
Page 5
Falling Rain Software Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2026
6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | (139 ) |  | 493,877
Accruals and deferred income | 5,872 |  | -
Amounts owed to other participating interests | 305 |  | -
| 6,038 |  | 493,877

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Amounts owed to other participating interests | 487,639 |  | 314,502

8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | - |  | 13,833

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5