UPLOAD FOR SOFTWARE LTD

• For the year ending 31 October 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 of its accounts for the year in question in accordance with section 476.
• 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 in accordance with the micro-entity provisions applicable to companies subject to the small companies regime.

Approved by the Board on 5 November 2026

And signed on their behalf by:
Mohammed Abdullah SHAKER ABDULHALIM, Director

Notes to the Micro-entity Accounts for the period ended 31 October 2026

1. Employees

2. Advances, credit and guarantees granted to directors

The director current account had an opening amount due to the company of GBP224.66 (restated). Private payments made on behalf of the director during the year totalled GBP605.65. Actual cash receipts from the director allocated to this account totalled GBP830.31, settling the account in full by31October2026. The maximum debit balance was GBP246.12. No interest was charged and no amount was released or written off. No balance remains payable by the director. The remaining GBP872.47 of evidenced director receipts of GBP1702.78 is a permanent capital contribution, not turnover or a loan repayable by the company. Receipt allocation follows management clarification recorded5November2026; bank receipt dates are unchanged. Comparative figures have been reconstructed from bank records and invoices and restated. Prior assets are GBP844.02, liabilities GBP704.27 and net assets GBP139.75, compared with published rounded net assets GBP21. The reconstruction recognises prior trade receivables GBP488, director receivables GBP224.66, annual subscription prepayments GBP110.83, corporation tax GBP352.45, deferred limited-term licence income GBP272.69 and unidentified receipts GBP79.13, with cash GBP20.53. The prior profit and loss comparison is reconstructed, not copied from a previously filed detailed income statement. Licence timing and receivable valuation use the stated contract terms and management representations. The deferred licence income is recognised in the current year and the prior subscription prepayment is consumed. A full specific allowance of GBP488 is recorded against the aged receivables at the current year end, without legal release of those debts; this allowance is added back in full for tax. The closing unidentified receipts credit of GBP79.13 is retained pending attribution rather than presumed to be revenue or shareholder capital. Equity moves from GBP139.75 to GBP139.23 through the permanent contribution GBP872.47 and current loss after rounded corporation tax of GBP872.99.