Varadigm Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Varadigm Limited for the year ended 31 May 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Varadigm Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Varadigm 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 Varadigm Limited and state those matters that we have agreed to state to the directors of Varadigm Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Varadigm Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Varadigm 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 or loss of Varadigm Limited . You consider that Varadigm 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 Varadigm 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 financial statements.

27/10/2026

Michael Paul Accountants Limited

A member of the Association of Chartered Certified Accountants

Studio 2, Lamport Manor

Old Road, Lamport

Northampton

Northamptonshire

NN6 9HF

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Varadigm Limited

Balance Sheet

As At 31 May 2026

Balance Sheet

Registered number: 15745653

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,360		1,951

			2,360		1,951
CURRENT ASSETS
Debtors	5	44,451		41,505
Cash at bank and in hand		149,909		35,925

		194,360		77,430
Creditors: Amounts Falling Due Within One Year	6	(44,364 )		(18,119 )

NET CURRENT ASSETS (LIABILITIES)			149,996		59,311

TOTAL ASSETS LESS CURRENT LIABILITIES			152,356		61,262

PROVISIONS FOR LIABILITIES
Deferred Taxation			(625 )		(517 )

NET ASSETS			151,731		60,745

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			151,631		60,645

SHAREHOLDERS' FUNDS			151,731		60,745

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Varadigm Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Richard Taylor

Director

27/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Varadigm Limited

Notes to the Financial Statements

For The Year Ended 31 May 2026

Notes to the Financial Statements

1. General Information

Varadigm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15745653 . The registered office is Studio 2, Lamport Manor Old Road, Lamport, Northampton, Northamptonshire, NN6 9HF.

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. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Plant & Machinery	33% on cost
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Varadigm Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. Average Number of Employees

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

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 June 2025	2,295
Additions	1,555

As at 31 May 2026	3,850

Depreciation
As at 1 June 2025	344
Provided during the period	1,146

As at 31 May 2026	1,490

Net Book Value
As at 31 May 2026	2,360

As at 1 June 2025	1,951

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Varadigm Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	38,885	16,334
Other debtors	5,566	25,171

	44,451	41,505

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	1,212	1,402
Taxation and social security	43,152	16,717

	44,364	18,119

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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