Contents of the Financial Statements

for the Period Ended 31 May 2026

Profit And Loss Account

for the Period Ended 31 May 2026

Balance sheet

As at 31 May 2026

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 May 2026 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  The financial statements have been prepared under the historical cost convention. Turnover represents the amount of accounts receivable for the development of software for business and the domestic market, as well as maintenance and support, excluding value added tax. Revenue is recognised when the relevant services have been delivered and the Company has established the right to consideration. Costs are recognised in the period in which they are incurred. Taxation is recognised based on taxable profits for the year and is measured using tax rates enacted or substantively enacted at the reporting date. The financial statements have been prepared on the going concern basis.

  Tangible fixed assets depreciation policy

  Tangible assets represent equipment. Intangible assets represent licenses for software. Tangible assets and intangible assets costs are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic lives of the assets. At 31 May 2026, the carrying value of intangible assets amounted to £16,000, the carrying value of tangible assets amounted to £6,000 Depreciation and amortisation charged during the year amounted to £14,000 and was recognised in accordance with the Company's accounting policies.

  Intangible fixed assets amortisation policy

  Intangible assets costs are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic lives of the assets. At 31 May 2026, the carrying value of intangible assets amounted to £16,000.

Notes to the Financial Statements

for the Period Ended 31 May 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	11	8

  The average number of persons employed by the Company during the year was 11, including the director. Employees were engaged in software-related services, online training activities, administration, communications and business support operations.