Silverfin true true 31/03/2026 01/04/2025 31/03/2026 G Keenan 24/01/2024 N Lyons 07/08/2023 11 August 2026 The principal activity of the Company during the period was the development of group software platforms and the sale of software services. 15052881 2026-03-31 15052881 bus:Director1 2026-03-31 15052881 bus:Director2 2026-03-31 15052881 core:RetainedEarningsAccumulatedLosses 2024-04-01 15052881 core:RetainedEarningsAccumulatedLosses 2023-04-01 15052881 core:RetainedEarningsAccumulatedLosses 2025-04-01 15052881 2025-03-31 15052881 core:CurrentFinancialInstruments 2026-03-31 15052881 core:CurrentFinancialInstruments 2025-03-31 15052881 core:ShareCapital 2026-03-31 15052881 core:ShareCapital 2025-03-31 15052881 core:RetainedEarningsAccumulatedLosses 2026-03-31 15052881 core:RetainedEarningsAccumulatedLosses 2025-03-31 15052881 core:OtherResidualIntangibleAssets 2025-03-31 15052881 core:OtherResidualIntangibleAssets 2026-03-31 15052881 core:PlantMachinery 2025-03-31 15052881 core:ComputerEquipment 2025-03-31 15052881 core:PlantMachinery 2026-03-31 15052881 core:ComputerEquipment 2026-03-31 15052881 bus:OrdinaryShareClass1 2026-03-31 15052881 2025-04-01 2026-03-31 15052881 bus:FilletedAccounts 2025-04-01 2026-03-31 15052881 bus:SmallEntities 2025-04-01 2026-03-31 15052881 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 15052881 bus:EntityHasNeverTraded 2025-04-01 2026-03-31 15052881 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15052881 bus:Director1 2025-04-01 2026-03-31 15052881 bus:Director2 2025-04-01 2026-03-31 15052881 2024-04-01 2025-03-31 15052881 core:OtherResidualIntangibleAssets core:TopRangeValue 2025-04-01 2026-03-31 15052881 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 15052881 core:PlantMachinery core:TopRangeValue 2025-04-01 2026-03-31 15052881 core:ComputerEquipment core:TopRangeValue 2025-04-01 2026-03-31 15052881 core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 15052881 core:OtherResidualIntangibleAssets 1 2025-04-01 2026-03-31 15052881 1 2025-04-01 2026-03-31 15052881 core:PlantMachinery 2025-04-01 2026-03-31 15052881 core:ComputerEquipment 2025-04-01 2026-03-31 15052881 core:PlantMachinery 1 2025-04-01 2026-03-31 15052881 core:ComputerEquipment 1 2025-04-01 2026-03-31 15052881 core:CurrentFinancialInstruments 2025-04-01 2026-03-31 15052881 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 15052881 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 15052881 dpl:Item1 2025-04-01 2026-03-31 15052881 dpl:Item1 2024-04-01 2025-03-31 15052881 dpl:CostSales dpl:Item1 2025-04-01 2026-03-31 15052881 dpl:CostSales dpl:Item1 2024-04-01 2025-03-31 15052881 dpl:AdministrativeExpenses 2025-04-01 2026-03-31 15052881 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 15052881 dpl:AdministrativeExpenses dpl:Item1 2025-04-01 2026-03-31 15052881 dpl:AdministrativeExpenses dpl:Item1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 15052881 (England and Wales)

# KAPTUR SOFTWARE LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

KAPTUR SOFTWARE LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

KAPTUR SOFTWARE LTD

## STATEMENT OF INCOME AND RETAINED EARNINGS

For the financial year ended 31 March 2026
KAPTUR SOFTWARE LTD

## STATEMENT OF INCOME AND RETAINED EARNINGS (continued)

For the financial year ended 31 March 2026

|  | 2026 |  | 2025
|  | £ |  | £
Turnover |  | 227,956 |  | 0
Cost of sales |  | ( 127,325) |  | 0
Gross profit |  | 100,631 |  | 0
Administrative expenses |  | ( 637,964) |  | 0
Operating loss and loss before taxation |  | ( 537,333) |  | 0
Tax on loss |  | 0 |  | 0
Loss for the financial year |  | ( 537,333) |  | 0
Retained earnings at the beginning of financial year |  | 0 |  | 0
Loss for the financial year |  | ( 537,333) |  | 0
Retained deficit at the end of financial year |  | ( 537,333) |  | 0

KAPTUR SOFTWARE LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2026
KAPTUR SOFTWARE LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 1,793,640 |  | 0
Tangible assets | 4 | 6,085 |  | 0
|  | 1,799,725 |  | 0
Current assets |  |  |  |
Debtors | 5 | 80,631 |  | 3,282
Cash at bank and in hand |  | 6,997 |  | 3,650
|  | 87,628 |  | 6,932
Creditors: amounts falling due within one year | 6 | ( 2,424,685) |  | ( 6,931)
Net current (liabilities)/assets |  | (2,337,057) |  | 1
Total assets less current liabilities |  | (537,332) |  | 1
Net (liabilities)/assets |  | ( 537,332) |  | 1
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Profit and loss account |  | ( 537,333 ) |  | 0
Total shareholder's (deficit)/funds |  | ( 537,332) |  | 1

Kaptur Software Ltd (registered number: 15052881) did not trade during the current or preceding financial year. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A – small entities.

The financial statements of Kaptur Software Ltd (registered number: 15052881) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

N Lyons Director |

11 August 2026

KAPTUR SOFTWARE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
KAPTUR SOFTWARE LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 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

Kaptur Software Ltd (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 1 White Oak Square, London Road, Swanley, BR8 7AG, United Kingdom.
The principal activity of the Company during the period was the development of group software platforms and the sale of software services.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 10 years straight line

###### Research and development

Research expenditure is written off as incurred. Development expenditure is also written off, except where the directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the company is expected to benefit. This period is between three and five years. Provision is made for any impairment.

##### 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, other than investment property and freehold land, 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:

Plant and machinery | 4 years straight line
Computer equipment | 4 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.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the company is presented as equity.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 7 |  | 2

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2025 | 0 |  | 0
Additions | 1,982,593 |  | 1,982,593
Transfers | 0 |  | 0
At 31 March 2026 | 1,982,593 |  | 1,982,593
Accumulated amortisation |  |  |
At 01 April 2025 | 0 |  | 0
Charge for the financial year | 188,953 |  | 188,953
At 31 March 2026 | 188,953 |  | 188,953
Net book value |  |  |
At 31 March 2026 | 1,793,640 |  | 1,793,640
At 31 March 2025 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 April 2025 | 0 |  | 0 |  | 0
Additions | 10,000 |  | 1,984 |  | 11,984
At 31 March 2026 | 10,000 |  | 1,984 |  | 11,984
Accumulated depreciation |  |  |  |  |
At 01 April 2025 | 0 |  | 0 |  | 0
Charge for the financial year | 2,500 |  | 99 |  | 2,599
Additions | 3,300 |  | 0 |  | 3,300
At 31 March 2026 | 5,800 |  | 99 |  | 5,899
Net book value |  |  |  |  |
At 31 March 2026 | 4,200 |  | 1,885 |  | 6,085
At 31 March 2025 | 0 |  | 0 |  | 0

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 52,612 |  | 0
Other debtors | 28,019 |  | 3,282
| 80,631 |  | 3,282

#### 6. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 43,212 |  | 0
Amounts owed to group undertakings | 2,359,403 |  | 6,931
Accruals | 8,500 |  | 0
Other creditors | 13,570 |  | 0
| 2,424,685 |  | 6,931

Amounts owed to group undertakings are unsecured, repayable on demand and do not bear interest.

#### 7. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 8. Related party transactions

The company has taken advantage of the exemption conferred by FRS 102 section 33.1A from the requirement to disclose transactions with other wholly owned group undertakings.

KAPTUR SOFTWARE LTD

## DETAILED PROFIT AND LOSS ACCOUNT

For the financial year ended 31 March 2026
KAPTUR SOFTWARE LTD

## DETAILED PROFIT AND LOSS ACCOUNT (continued)

For the financial year ended 31 March 2026

| 2026 |  | 2025
| £ |  | £
Turnover |  |  |
Sales | 227,956 |  | 0
Cost of sales |  |  |
Direct costs | ( 127,325) |  | 0
Gross profit | 100,631 |  | 0
Administrative expenses |  |  |
Wages and salaries | ( 250,967) |  | 0
Employers NI | ( 33,477) |  | 0
Pensions | ( 6,012) |  | 0
Recruitment | ( 11,563) |  | 0
Staff training and welfare | ( 13) |  | 0
Travel and subsistence | ( 2,374) |  | 0
Computer expenses | ( 6,045) |  | 0
Internet, telephone and fax | ( 1,642) |  | 0
Printing, postage and stationery | ( 692) |  | 0
Bank charges | ( 13) |  | 0
Depreciation | ( 2,599) |  | 0
Amortisation | ( 188,953) |  | 0
Accountancy fees | ( 2,284) |  | 0
Legal and professional fees | ( 1,750) |  | 0
Consultancy | ( 76,053) |  | 0
Advertising and PR | ( 53,527) |  | 0
| (637,964) |  | 0
Operating loss and loss before taxation | ( 537,333) |  | 0