Company No: 04093970 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	M L Doorbar (Appointed 22 July 2025)
	H J Myers (Appointed 22 July 2025)
	J Sherratt (Resigned 22 July 2025)

REGISTERED OFFICE	2 The Beeches
	Beech Lane
	Wilmslow
	SK9 5ER
	United Kingdom

COMPANY NUMBER

04093970 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	5,007		11,333
		5,007		11,333
Current assets
Debtors	4	66,666		116,451
Cash at bank and in hand		379,911		463,417
		446,577		579,868
Creditors: amounts falling due within one year	5	( 356,062)		( 396,316)
Net current assets		90,515		183,552
Total assets less current liabilities		95,522		194,885
Net assets		95,522		194,885
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		95,422		194,785
Total shareholder's funds		95,522		194,885

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

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Ariadne Software Limited (registered number: 04093970) were approved and authorised for issue by the Board of Directors on 27 July 2026. They were signed on its behalf by:

M L Doorbar Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Ariadne Software Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 The Beeches, Beech Lane, Wilmslow, SK9 5ER, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date. Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers. In respect of annual software maintenance fees the net value is apportioned evenly over the period to which it relates

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the scheme are charged to the Profit and Loss Account in the period to which they relate.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 November 2024	20,400		20,400
Additions	610		610
At 31 October 2025	21,010		21,010
Accumulated depreciation
At 01 November 2024	9,067		9,067
Charge for the financial year	6,936		6,936
At 31 October 2025	16,003		16,003
Net book value
At 31 October 2025	5,007		5,007
At 31 October 2024	11,333		11,333

4. Debtors

	2025		2024
	£		£
Trade debtors	55,532		104,235
Other debtors	11,134		12,216
	66,666		116,451

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	17,227		23,408
Amounts owed to Group undertakings	2,247		0
Taxation and social security	12,414		40,247
Other creditors	324,174		332,661
	356,062		396,316

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

7. Ultimate controlling party

Ariadne Software Holdings Limited is the parent of the company and Life ETG Holdings Limited is the ultimate controlling party.