ROOKERY SOFTWARE LIMITED


Directors	DRAHEIM, Gregory Jon
	GOERDT, Daniel Richard
	HARRISS, Andrew Paul


Registered Address	Building 2a, D Site Kemble Airfield
	Kemble
	Cirencester
	GL7 6BA


Registered Number	07575411 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	31 Dec 2025		31 Mar 2025
		£	£	£	£
Fixed assets
Intangible assets	3		11,081,650		-
Tangible assets	4		-		20,023
Investments	5		1,183,730		-
			12,265,380		20,023
Current assets
Debtors	6	1,194,005		700,121
Cash at bank and on hand		1,509,443		4,714,097
		2,703,448		5,414,218
Creditors amounts falling due within one year	7	(2,371,208)		(4,438,450)
Net current assets (liabilities)			332,240		975,768
Total assets less current liabilities			12,597,620		995,791
Provisions for liabilities			(169,555)		-
Net assets			12,428,065		995,791
Capital and reserves
Called up share capital			1,011		641
Share premium			12,466,345		-
Revaluation reserve			-		18,178
Profit and loss account			(39,291)		976,972
Shareholders' funds			12,428,065		995,791

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 14 September 2026, and are signed on its behalf by:

DRAHEIM, Gregory Jon
Director
Registered Company No. 07575411

ROOKERY SOFTWARE LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2025
	Average number of employees during the year	14		14

3.	Intangible assets

		Total
		£
	Cost or valuation
	Additions	12,007,075
	At 31 December 25	12,007,074
	Amortisation and impairment
	Charge for year	925,425
	At 31 December 25	925,425
	Net book value
	At 31 December 25	11,081,650
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	73,774
	Disposals	(73,774)
	Depreciation and impairment
	At 01 April 25	53,751
	On disposals	(53,751)
	Net book value
	At 31 December 25	-
	At 31 March 25	20,023

5.	Fixed asset investments

		Total
		£
	Cost or valuation
	Additions	1,183,730
	At 31 December 25	1,183,730
	Net book value
	At 31 December 25	1,183,730
	At 31 March 25	-

6.	Debtors: amounts due within one year

	2025	2025
	£	£
Trade debtors / trade receivables	770,068	690,421
Other debtors	407,235	9,700
Prepayments and accrued income	16,702	-
Total	1,194,005	700,121

7.	Creditors: amounts due within one year

	2025	2025
	£	£
Trade creditors / trade payables	19,660	-
Taxation and social security	509,930	654,712
Other creditors	1,772	3,478,288
Accrued liabilities and deferred income	1,839,846	305,450
Total	2,371,208	4,438,450

8.	Controlling party
	The company is a wholly owned subsidiary of Flexagon Intermediate LLC, a company registered in United States whose registered office is 855 Boylston Street, Ste 1000 Boston, MA 02116. This company is in turn wholly owned subsidiary of Flexagon Holding LLP, also registered in United States.