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REGISTERED NUMBER: SC162541 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Millersoft Limited

Millersoft Limited (Registered number: SC162541)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Millersoft Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | C P Miller

| SECRETARY: | J N Miller

| REGISTERED OFFICE: | Stuart House Eskmills Park

| Station Road

| Musselburgh

| MIDLOTHIAN

| EH21 7PB

| REGISTERED NUMBER: | SC162541 (Scotland)

| ACCOUNTANTS: | Cowan & Partners Limited

| 60 Constitution Street

| Edinburgh

| EH6 6RR

Millersoft Limited (Registered number: SC162541)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,837 |  | 14,209 |  |

CURRENT ASSETS

Debtors | 5 | 17,789 |  | 17,933 |  |

Cash at bank | 102,042 |  | 137,923 |  |

119,831 |  | 155,856 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,687 |  | 29,460 |  |

NET CURRENT ASSETS | 103,144 |  | 126,396 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 113,981 |  | 140,605 |  |

PROVISIONS FOR LIABILITIES | 7 | 2,709 |  | 3,552 |  |

NET ASSETS | 111,272 |  | 137,053 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 111,172 |  | 136,953 |  |

111,272 |  | 137,053 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Millersoft Limited (Registered number: SC162541)

Balance Sheet - continued

31 December 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

C P Miller - Director

Millersoft Limited (Registered number: SC162541)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Millersoft Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| At the balance sheet date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| 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 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

| 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.

| Foreign currencies

| 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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Millersoft Limited (Registered number: SC162541)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 3,695 |  | 55,453 |  | 59,148 |  |

| Additions | - |  | 240 |  | 240 |  |

| At 31 December 2025 | 3,695 |  | 55,693 |  | 59,388 |  |

| DEPRECIATION

| At 1 January 2025 | 3,122 |  | 41,817 |  | 44,939 |  |

| Charge for year | 143 |  | 3,469 |  | 3,612 |  |

| At 31 December 2025 | 3,265 |  | 45,286 |  | 48,551 |  |

| NET BOOK VALUE

| At 31 December 2025 | 430 |  | 10,407 |  | 10,837 |  |

| At 31 December 2024 | 573 |  | 13,636 |  | 14,209 |  |

| An impairment review was carried out at the year end and there were no signs of impairment noted.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 17,010 |  | 17,415 |  |

| Other debtors | 779 |  | 518 |  |

17,789 |  | 17,933 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | - |  | 12,147 |  |

| Trade creditors | 1,973 |  | 1,410 |  |

| Taxation and social security | 9,205 |  | 10,325 |  |

| Other creditors | 5,509 |  | 5,578 |  |

16,687 |  | 29,460 |  |

Millersoft Limited (Registered number: SC162541)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 2,709 |  | 3,552 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 3,552 |  |

| Provided during year | (843 | ) |

| Balance at 31 December 2025 | 2,709 |  |