Infogain Ltd 31/03/2026 iXBRL

Company registration number: 08345514

Infogain Ltd

Filleted financial statements

31 March 2026

Infogain Ltd

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Notes to the financial statements

Infogain Ltd

Directors and other information


Directors
	Ms Neha Kathuria	(Resigned 6 May 2025)
	Mr Rakesh Malhotra
	Mr Dinesh Venugopal	(Appointed 6 May 2025)


Company number	08345514


Registered office	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE


Auditor	Hicks and Company
	Vaughan Chambers
	Vaughan Road
	Harpenden
	AL5 4EE

Infogain Ltd

Directors responsibilities statement

Year ended 31 March 2026

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Infogain Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	4	1		1
		_________		_________
			1		1

Current assets
Debtors	5	246		13,141
Cash at bank and in hand		14,102		82,472
		_________		_________
		14,348		95,613
Creditors: amounts falling due
within one year	6	( 1,228,646)		( 1,312,808)
		_________		_________
Net current liabilities			( 1,214,298)		( 1,217,195)
			_________		_________
Total assets less current liabilities			( 1,214,297)		( 1,217,194)

			_________		_________
Net liabilities			( 1,214,297)		( 1,217,194)
			_________		_________

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 1,214,397)		( 1,217,294)
			_________		_________
Shareholders deficit			( 1,214,297)		( 1,217,194)
			_________		_________

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 21 July 2026 , and are signed on behalf of the board by:

Mr Rakesh Malhotra Mr Dinesh Venugopal

Director Director

Company registration number: 08345514

Infogain Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements are prepared on a going concern basis which assumes the continued support of the company's immediate parent company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Computer equipment	-	Straight line over five years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Tangible assets

	Computer equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	1,017	1,017
	_________	_________
Depreciation
At 1 April 2025 and 31 March 2026	1,016	1,016
	_________	_________
Carrying amount
At 31 March 2026	1	1
	_________	_________
At 31 March 2025	1	1
	_________	_________

5. Debtors

	2026	2025
	£	£
Trade debtors	-	6,269
Amounts owed by group undertakings and undertakings in which the company has a participating interest	-	6,872
Other debtors	246	-
	_________	_________
	246	13,141
	_________	_________

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	1,216,636	1,306,905
Corporation tax	6,595	-
Social security and other taxes	-	648
Other creditors	5,415	5,255
	_________	_________
	1,228,646	1,312,808
	_________	_________

7. Summary audit opinion

The auditor's report dated 21 July 2026 was unqualified.

The senior statutory auditor was Philip Dean for and on behalf of Hicks and Company

8. Related party transactions

During the year, the company paid Tenarai Inc £62,978 (2025 - £nil). After exchange revaluations, the balance due to Tenarai Inc at 31 March 2026 was £1,212,121 (2025 - £1,306,460). With effect from 30 June 2025, Infogain Software Solutions Inc has merged with Tenarai Inc (formerly Infogain Corporation).During the year, the company incurred management charges from Tenarai Software Solutions PVT Ltd (formerly Infogain Software Solutions Pvt. Ltd) of £9,884 (2025 - £462). The balance due to Tenarai Software Solutions PVT Ltd at 31 March 2026 was £nil (2025 - balance due from Tenarai Software Solutions PVT Ltd of £6,872). During the year, the company incurred management charges from Tenarai Technologies Private Ltd (formerly Infogain India Private Ltd) of £7,029 (2025 - £24,856). The balance due to Tenarai Technologies Private Ltd at 31 March 2026 was £4,515 (2024 - £445).

9. Ultimate parent undertaking

The immediate parent company is Tenarai Inc (formerly Infogain Corporation), a company registered in Delaware USA. The ultimate parent undertaking of the Company is Apax X GP Co. Limited, a company registered in Guernsey, Channel Islands.