REGISTERED NUMBER: SC414294 (Scotland)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

PRO-SAPIEN SOFTWARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr M D Ferguson

Mr A Gray

Mr G McHarg

REGISTERED OFFICE:

3rd Floor 87 St. Vincent Street

Glasgow

G2 5TF

REGISTERED NUMBER:

SC414294 (Scotland)

ACCOUNTANTS:

Donachie Chartered Accountants

2nd Floor

Templeton House

62 Templeton Street

Glasgow

G40 1DA

FIXED ASSETS

Tangible assets

4

3,932

7,111

CURRENT ASSETS

Debtors

5

423,761

390,199

Cash at bank

683,037

549,051

1,106,798

939,250

CREDITORS

Amounts falling due within one year

6

545,022

417,560

NET CURRENT ASSETS

561,776

521,690

TOTAL ASSETS LESS CURRENT LIABILITIES

565,708

528,801

CAPITAL AND RESERVES

Called up share capital

132

78

Share premium

136,836

-

Capital redemption reserve

22

22

Retained earnings

428,718

528,701

SHAREHOLDERS' FUNDS

565,708

528,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 4th September 2026 and were signed on its behalf by:

Mr M D Ferguson - Director

1.	STATUTORY INFORMATION

Pro-Sapien Software Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements 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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 26 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st February 2025

26,166

Additions

1,019

At 31st January 2026

27,185

DEPRECIATION

At 1st February 2025

19,055

Charge for year

4,198

At 31st January 2026

23,253

NET BOOK VALUE

At 31st January 2026

3,932

At 31st January 2025

7,111

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

423,761

390,199

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

191

1,868

Social security and other taxes

68,124

69,845

Other creditors

12,139

16,293

Accruals

464,568

329,554

545,022

417,560

7.	ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of the directors.