FIORANO SOFTWARE LTD

Company Registration Number:
05684846 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

FIORANO SOFTWARE LTD

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

FIORANO SOFTWARE LTD

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets:   0 0
Investments:   0 0
Total fixed assets: 0 0
Current assets
Stocks: 0 0
Debtors: 3 111,072 6,443
Cash at bank and in hand: 72,778 66,056
Investments:   0 0
Total current assets: 183,850 72,499
Creditors: amounts falling due within one year: 4 (108,313) (1,746)
Net current assets (liabilities): 75,537 70,753
Total assets less current liabilities: 75,537 70,753
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 75,537 70,753
Capital and reserves
Called up share capital: 52,000 52,000
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 23,537 18,753
Shareholders funds: 75,537 70,753

The notes form part of these financial statements

FIORANO SOFTWARE LTD

Balance sheet statements

For the year ending 31 December 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 15 May 2026
and signed on behalf of the board by:

Name: Atul Saini
Status: Director

The notes form part of these financial statements

FIORANO SOFTWARE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognized to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover from the marketing and business development fees is recognized as per the terms of the contract with the holding company. Turnover from the consulting services is recognized when the service provided to the customer has been completed.

Tangible fixed assets and depreciation policy

Fixed assets are stated at their original cost of acquisition and subsequent improvements thereto including taxes, duties, freight andother incidental expenses related to acquisition and installation of the assets concerned. Depreciation is provided on a Straight-Line Method (SLM) based on the estimated useful lives of the assets as determined by theManagement. The estimated useful lives as determined by the company for its assets are as under :Estimated Useful Life (in years) Office equipment - 5 Computer - 3 When assets are sold or otherwise disposed off, the cost and related accumulated depreciation are adjusted, and any resulting gain orloss is included in the Profit and Loss Account.

Other accounting policies

1. Foreign Currency Transactions: Foreign exchange transactions are recorded at the rate prevailing on the date of transaction.Foreign currency translation gains or losses are taken to Profit and Loss account for the period. 2.Revenue Recognition: All revenues are recognized as per the terms of the contract. 3. Taxes on Income: Current taxes are provided at the applicable rate of 24.18%. The company is required to calculate the deferred tax as per the provision of FRS 102. During the year the Company does not have any investments therefore no deferred tax is calculated. Eligible withholding taxes as foreign tax credit is adjusted against tax payable and the ineligible withholding taxes as foreign tax credit written off during the year.

FIORANO SOFTWARE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 1 1

FIORANO SOFTWARE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

FIORANO SOFTWARE LTD

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Creditors: amounts falling due within one year note

As of December 31, 2025, amounts falling due within one year comprised GBP 104,677 payable to the Holding Company and GBP 1,475 payable to Other Creditors.