Paranimo Limited

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

Registered number: 11992617

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		266		717

			266		717
CURRENT ASSETS
Debtors	5	3,415		2,343
Cash at bank and in hand		15,872		27,774

		19,287		30,117
Creditors: Amounts Falling Due Within One Year	6	(25,713 )		(38,290 )

NET CURRENT ASSETS (LIABILITIES)			(6,426 )		(8,173 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,160 )		(7,456 )

NET LIABILITIES			(6,160 )		(7,456 )

CAPITAL AND RESERVES
Called up share capital	7		115		115
Share premium account			223,654		223,654
Share Option Reserve			8,248		8,248
Profit and Loss Account			(238,177 )		(239,473 )

SHAREHOLDERS' FUNDS			(6,160)		(7,456)

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Paranimo 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 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

Daniel Condliffe

Director

08/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Paranimo Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11992617 . The registered office is 28 Salisbury Road, Farnborough, Hampshire, GU14 7AL.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. After reviewing the company's forecasts and projections the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. 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 services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the rendering of services is recognised when the obligations relating to the services have been fulfilled.

2.4. 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:

Computer Equipment

3 years straight line

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Research and Development

Expenditure on research and development is written off against the profits in the year in which it is incurred.

2.7. Share Based Payments

The company operates an equity-settled, share-based compensation plan, under which the entity receives services from employees as consideration for equity instruments (options) of the company. The fair value of the services received is measured by reference to the estimated fair value at the grant date of equity instruments granted and is recognised as an expense over the vesting period. The fair value of the option granted is calculated using the Black Scholes pricing model. The total amount expensed is recognised to profit and loss, with a corresponding increase in share option reserve, over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. The proceeds received net of any directly attributable transaction costs are credited to share capital and share premium when the options are exercised.

3. Average Number of Employees

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

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Paranimo Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 May 2025	2,275

As at 30 April 2026	2,275

Depreciation
As at 1 May 2025	1,558
Provided during the period	451

As at 30 April 2026	2,009

Net Book Value
As at 30 April 2026	266

As at 1 May 2025	717

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	600	-
Prepayments and accrued income	2,395	2,183
Other debtors	-	160
Other taxes and social security	420	-

	3,415	2,343

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	103	173
Other taxes and social security	-	47
VAT	3,171	1,679
Other creditors	419	1,171
Accruals and deferred income	3,578	2,933
Directors' loan accounts	18,442	32,287

	25,713	38,290

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
230,497 Ordinary Shares of £ 0.0005 each	115	115

During the year ending 30th April 2025 1,500 shares were issued for a total consideration of £20,000.

8. Share options

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Paranimo Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Approved share scheme

Certain employees have been granted options over unissued share capital of the company. The options expire ten years after the grant date.

The movements in the number of share options during the year were as follows:

Outstanding at beginning of year: 4,400 (2025: 3,300)

Issued during the year: nil (2025: 3,300)

Lapsed during the year: nil (2025: 2,200)

Outstanding at end of year: 4,400 (2025: 4,400)

The weighted average exercise price of share options issued during the year was nil (2025: £0.0005 per share). The weighted average exercise price of share options lapsed during the year was nil (2025: £1.69 per share). The weighted average exercise price of all share options at the year end was £0.42 per share (2025: £0.42).

Unapproved share scheme

Certain shareholders have been granted options over unissued share capital of the company. The options expire five years after the grant date.

The movements in the number of share options during the year were as follows:

Outstanding at beginning of year: 8,520 (2025: 8,425)

Issued during the year: nil (2025: 94)

Lapsed during the year: nil (2025: nil)

Outstanding at end of year: 8,520 (2025: 8,520)

Options issued during the prior year relate to an increase in the number of options as a result of an overall increase in diluted share capital.

The weighted average exercise price of share options issued during the year was nil (2025: £6.75 per share). The weighted average exercise price of all share options at the year end was £6.75 per share (2025: £6.75).

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