Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 August 2025

Fernando Louis Carrapichano Caldeira-Saraiva

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
9 March 2026

And signed on behalf of the board by:
Name: Fernando Louis Carrapichano Caldeira-Saraiva
Status: Director

Profit And Loss Account

for the Period Ended 31 August 2025

	2025	2024
	£	£
Turnover:	703,444	689,620
Gross profit(or loss):	703,444	689,620
Distribution costs:	( 546,613 )	( 879,567 )
Administrative expenses:	( 127,002 )	( 108,052 )
Other operating income:	5,000	435,005
Operating profit(or loss):	34,829	137,006
Interest receivable and similar income:	4,423	18,985
Profit(or loss) before tax:	39,252	155,991
Tax:	( 10,163 )	( 40,308 )
Profit(or loss) for the financial year:	29,089	115,683

Balance sheet

As at 31 August 2025

	Notes	2025	2024
		£	£
Fixed assets
Tangible assets:	3	390,166	395,703
Total fixed assets:		390,166	395,703
Current assets
Debtors:	4	3,341,272	3,340,819
Cash at bank and in hand:		434,344	400,171
Total current assets:		3,775,616	3,740,990
Net current assets (liabilities):		3,775,616	3,740,990
Total assets less current liabilities:		4,165,782	4,136,693
Total net assets (liabilities):		4,165,782	4,136,693
Capital and reserves
Called up share capital:		1,000	1,000
Profit and loss account:		4,164,782	4,135,693
Total Shareholders' funds:		4,165,782	4,136,693

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 August 2025 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 August 2025

• 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

  Revenue comprises the fair value of the consideration received or receivable in the ordinary course of the company's activities for software design, development, customer support and software license fees. Grant income is recognised when all the conditions for receipt are satisfied.

  Tangible fixed assets depreciation policy

  Depreciation is provided on all property, plant and equipment at rates calculated to write off the cost, less estimated residual value of each asset on a straight-line basis over its expected useful life as follows: Freehold land and buildings (50 years), Office equipment (3 years)

  Intangible fixed assets amortisation policy

  Intangible fixed assets are initially measured at fair value, with changes in fair value recognised in the income statement

Notes to the Financial Statements

for the Period Ended 31 August 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	6	6