REGISTERED NUMBER: 16877744 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 27 NOVEMBER 2025 TO 30 JUNE 2026

FOR

GREENBEAM SOFTWARE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Young

A Kouparitsas

REGISTERED OFFICE:

10 John Street

LONDON

WC1N 2EB

REGISTERED NUMBER:

16877744 (England and Wales)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

CURRENT ASSETS

Debtors

4

7,405

Cash at bank

65,866

73,271

CREDITORS

Amounts falling due within one year

5

138,292

NET CURRENT LIABILITIES

(65,021

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(65,021

)

CAPITAL AND RESERVES

Called up share capital

6

1

Foreign exchange reserves

(3,007

)

Retained earnings

(62,015

)

SHAREHOLDERS' FUNDS

(65,021

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 August 2026 and were signed on its behalf by:

S Young - Director

1.	STATUTORY INFORMATION

Greenbeam Software Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statement have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts have been prepared on a going concern basis as the parent company, WithYouWithMe Pty Ltd, will continue to support Greenbeam Software Ltd for at least 12 months and 1 day from the day of signing.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents revenue generated from the provision of software-as-a-service (SaaS) solutions to customers under contractual subscription arrangements.

Revenue is generated from a portfolio of customers who are primarily businesses using the Company's software services. Subscription fees are generally billed annually in advance in accordance with the terms of the customer agreements. Revenue is recognised over the period in which the customer has access to and receives the benefit of the software services, with amounts invoiced in advance deferred and recognised over the relevant subscription period.

Financial instruments

Basic Financial Instruments, as covered by Section 11 of FRS 102, are measured at amortised cost. The company does not have any other Financial Instruments as covered by Section 12 of FRS 102.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities denominated in foreign currencies are translated into sterling at the spot exchange rates prevailing at the reporting date. Transactions denominated in foreign currencies are translated into sterling at the exchange rates prevailing on the dates of the transactions. Exchange differences arising on translation are recognised in profit or loss, except for exchange differences arising on long-term intercompany monetary balances that form part of the parent's net investment in foreign operations. As settlement of such balances is neither planned nor likely to occur in the foreseeable future, the related exchange differences are recognised in the foreign exchange reserve within other equity.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

2,443

Other debtors

4,962

7,405

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

2,998

Amounts owed to group undertakings

55,813

Other creditors & accruals

79,481

138,292

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

7.	ULTIMATE CONTROLLING PARTY

In the opinion of the directors, the company does not have an ultimate controlling party.

8.	ULTIMATE PARENT COMPANY

The immediate and ultimate parent company is WithYouWithMe Pty Ltd.

The registered office address of WithYouWithMe Pty Ltd is Level 10, 12 Creek Street, Brisbane City, QLD 4000. The financial statements of WithYouWithMe Pty Ltd are not publicly available.