HUMAN COMPUTER INTERACTION (YORK) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

HUMAN COMPUTER INTERACTION (YORK) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02372377 . The registered office is 52 Catherine Grove, London, SE10 8FS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to software product development. They are amortised to the profit and loss account over its estimated economic life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20%
Computer Equipment	20%

2.6. 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 and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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HUMAN COMPUTER INTERACTION (YORK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 8)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	9,828

As at 31 March 2026	9,828

Amortisation
As at 1 April 2025	1,395
Provided during the period	983

As at 31 March 2026	2,378

Net Book Value
As at 31 March 2026	7,450

As at 1 April 2025	8,433

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HUMAN COMPUTER INTERACTION (YORK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	107,653
Additions	1,388

As at 31 March 2026	109,041

Depreciation
As at 1 April 2025	94,304
Provided during the period	8,922

As at 31 March 2026	103,226

Net Book Value
As at 31 March 2026	5,815

As at 1 April 2025	13,349

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	1

As at 31 March 2026	1

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	1

As at 1 April 2025	1

VITA NUOVA HOLDINGS LTD

In November 2024 the company acquired the following shares in Vita Nuova Holdings Ltd:

Series A Preferred Shares of $0.01 each 536,000 (78.14% of the total issued)

Series B Preferred Shares of $0.01 each 400,000 (80% of the total issued)

The investment in the company has been written down since the market for Inferno and Plan 9 software is considered negligible in the light of availability of alternative products.

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HUMAN COMPUTER INTERACTION (YORK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	133,530	104,417
Prepayments and accrued income	20,214	41,188
Other debtors	2,437	2,435
Amounts owed by group companies	93,000	1,171,648

	249,181	1,319,688

Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

8. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	4,197	10,520
Other taxes and social security	30,610	58,197
Other creditors	15,171	12,974
Accruals and deferred income	147,049	121,322
Amounts owed to group companies	-	12,000

	197,027	215,013

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

9. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	4,357	4,357
Deferred taxation	(1,704 )	(1,704 )

Balance at 31 March 2026	2,653	2,653

10. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	15,538	15,538

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HUMAN COMPUTER INTERACTION (YORK) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Related Party Transactions

The company has taken advantage of exemption, under the terms of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries in the group.

At the reporting date, the company had the following outstanding balances with group related company's:

Calidore Limited: £93,000

This amount is disclosed under Amounts owed by group companies.

During the year, the company undertook a review of historic intercompany loan balances as part of a wider restructuring and simplification of the Group’s accounting records. Following this review, certain intercompany loan balances with related group companies were written off.

The companies involved are under common control. The write-offs have been recognised in the financial statements in the year and were undertaken to simplify the Group’s accounting records and remove historic balances that were no longer expected to be settled. The write offs are recognised within the statement of profit or loss under Exceptional items.

12. Ultimate Controlling Party

The ultimate parent company was Stronger Kaksi Ltd, a company registered in the United Kingdom.

Stronger Kaksi Ltd is a subsidiary of Stronger Business Partners Ltd, a company incorporated in the United Kingdom.

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		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		7,450		8,433
Tangible Assets	5		5,815		13,349
Investments	6		1		1

			13,266		21,783
CURRENT ASSETS
Debtors	7	249,181		1,319,688
Cash at bank and in hand		66,498		35,511

		315,679		1,355,199
Creditors: Amounts Falling Due Within One Year	8	(197,027 )		(215,013 )

NET CURRENT ASSETS (LIABILITIES)			118,652		1,140,186

TOTAL ASSETS LESS CURRENT LIABILITIES			131,918		1,161,969

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,653 )		(4,357 )

NET ASSETS			129,265		1,157,612

CAPITAL AND RESERVES
Called up share capital	10		15,538		15,538
Profit and Loss Account			113,727		1,142,074

SHAREHOLDERS' FUNDS			129,265		1,157,612