Registration number: 07232055

Infigo Software Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Infigo Software Limited

Company Information

Director

Mr Douglas Gibson

Registered office

Sussex Innovation Centre Science Park Square Brighton West Sussex England BN19SB

Accountants

Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Infigo Software Limited
for the Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Infigo Software Limited for the year ended 30 April 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Infigo Software Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Infigo Software Limited and state those matters that we have agreed to state to the Board of Directors of Infigo Software Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Infigo Software Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Infigo Software Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Infigo Software Limited. You consider that Infigo Software Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Infigo Software Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

8 September 2026

Infigo Software Limited

(Registration number: 07232055)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	471,284	553,915
Tangible assets	5	103,473	129,129
		574,757	683,044
Current assets
Debtors	6	322,573	269,781
Cash at bank and in hand		44,767	244,833
		367,340	514,614
Creditors: Amounts falling due within one year	7	(601,191)	(743,295)
Net current liabilities		(233,851)	(228,681)
Total assets less current liabilities		340,906	454,363
Creditors: Amounts falling due after more than one year	7	(43,613)	(112,003)
Provisions for liabilities		(24,482)	-
Net assets		272,811	342,360
Capital and reserves
Called up share capital		126	126
Retained earnings		272,685	342,234
Shareholders' funds		272,811	342,360

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 September 2026
 

......................................... Mr Douglas Gibson Director

Infigo Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Sussex Innovation Centre
Science Park Square
Brighton
West Sussex
BN19SB
England

These financial statements were authorised for issue by the director on 8 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Infigo Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold	20% SL
Computer Equipment	33.33% SL
Fixtures & Fittings	25% RB

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Internally generated software	25% SL

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Infigo Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Infigo Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 34 (2025 - 31).

4	Intangible assets

	Development costs  £	Total £
Cost or valuation
At 1 May 2025	1,920,412	1,920,412
Additions acquired separately	272,129	272,129
At 30 April 2026	2,192,541	2,192,541
Amortisation
At 1 May 2025	1,366,497	1,366,497
Amortisation charge	354,760	354,760
At 30 April 2026	1,721,257	1,721,257
Carrying amount
At 30 April 2026	471,284	471,284
At 30 April 2025	553,915	553,915

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	46,380	112,101	104,670	263,151
Additions	-	24,428	-	24,428
Disposals	(130)	(28,062)	-	(28,192)
At 30 April 2026	46,250	108,467	104,670	259,387
Depreciation
At 1 May 2025	38,875	84,244	10,903	134,022
Charge for the year	7,505	18,961	23,442	49,908
Eliminated on disposal	(130)	(27,886)	-	(28,016)
At 30 April 2026	46,250	75,319	34,345	155,914
Carrying amount
At 30 April 2026	-	33,148	70,325	103,473
At 30 April 2025	7,505	27,857	93,767	129,129

Included within the net book value of land and buildings above is £Nil (2025 - £Nil) in respect of freehold land and buildings and £Nil (2025 - £7,505) in respect of long leasehold land and buildings.
 

Infigo Software Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	247,417	189,710
Prepayments	75,143	80,028
Other debtors	13	43
	322,573	269,781

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		68,390	182,834
Trade creditors		131,051	69,459
Taxation and social security		113,488	96,801
Accruals and deferred income		231,645	345,693
Other creditors		56,617	48,508
		601,191	743,295

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings		43,613	112,003

8	Obligations under leases and hire purchase contracts

Finance leases

The total of future minimum lease payments is as follows:

	2026 £	2025 £
Not later than one year	26,167	26,167
Later than one year and not later than five years	43,613	69,780
	69,780	95,947

9	Related party transactions

The balance at the year end due to from the director was £0 (2025: £31).