Registration number: 10075020

Hercules Software Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Hercules Software Limited

Company Information

Directors

Mr N J Barnett Mr N A M Gorey

Registered office

Centenary House Upper First Floor Palliser Road London W14 9EG

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Hercules Software Limited

(Registration number: 10075020)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	5,492
Creditors: Amounts falling due within one year	5	(540,865)	(540,865)
Net liabilities		(540,865)	(535,373)
Capital and reserves
Called up share capital		2,000	2,000
Share premium reserve		523,337	523,337
Retained earnings		(1,066,202)	(1,060,710)
Shareholders' deficit		(540,865)	(535,373)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 June 2026 and signed on its behalf by:
 

Mr N J Barnett Director

Hercules Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Centenary House
Upper First Floor
Palliser Road
London
W14 9EG

These financial statements were authorised for issue by the Board on 25 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Software development	5 years straight line

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Hercules Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 January 2025	1,052,747	1,052,747
At 31 December 2025	1,052,747	1,052,747
Amortisation
At 1 January 2025	1,047,255	1,047,255
Amortisation charge	5,492	5,492
At 31 December 2025	1,052,747	1,052,747
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	5,492	5,492

Hercules Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to group undertakings and undertakings in which the company has a participating interest	6	539,745	539,745
Accruals and deferred income		1,120	1,120
		540,865	540,865

6	Related party transactions

Loans from related parties

2025	Parent £	Entities with joint control or significant influence £	Total £
At start of period	529,533	10,212	539,745
At end of period	529,533	10,212	539,745

2024	Parent £	Entities with joint control or significant influence £	Total £
At start of period	529,533	9,144	538,677
Advanced	-	1,068	1,068
At end of period	529,533	10,212	539,745

7	Parent and ultimate parent undertaking

The company's immediate parent is Rocketer Consulting Limited, incorporated in England and Wales.