Profit and Loss

Commentary

Current to 11 Oct 26

Recognised revenue was £1,050,742 in the 12 months to 30 Sep 2026 against total cost of £3,072,461. Watch the fall in monthly recurring revenue to £90,415 in September from £97,038 in August.

Revenue recognised over the 12 months to 30 Sep 2026 was £1,050,742 against total cost of £3,072,461, leaving EBITDA of -£2,021,719 as at 9 Oct 2026.

What moved: Monthly recurring revenue rose from £51,578 at 30 Sep 2025 to £90,415 at 30 Sep 2026, while monthly total cost moved from £224,060 to £254,411. September revenue was £120,415, including £30,000 non-recurring.

Against target: Recurring % of revenue is on target at 84.6% against 85.0%. Gross margin, the three cost shares and EBITDA % are outside tolerance and unfavourable; headcount of 33 against 50 is outside tolerance, favourable.

Watch: Monthly recurring revenue fell from £97,038 at 31 Aug 2026 to £90,415 at 30 Sep 2026. Non-recurring revenue is irregular, so the monthly recurring share has ranged between 65.8% and 100.0%.

AI · claude-sonnet-5-5 · 11 Oct 2026

AImade from
Costs by category, last 12 monthsTop 12 of 12Updated 09 Oct 26
  1. Payroll£2.3m
  2. Employer ni pension£0.3m
  3. Recruitment£0.1m
  4. Marketing£0.1m
  5. Cloud hosting£0.1m
  6. Software tools£0.1m
  7. Office rent£0.0m
  8. Travel£0.0m
  9. Events£0.0m
  10. Ai inference£0.0m
  11. Professional fees£0.0m
  12. Insurance£0.0m
Ranked largest first; each bar is a share of the largest. Largest: Payroll £2.3m. The twelve months to 30 Sep 26, from the ledger.
Accountingmade from

Profit and loss by month

Updated 9 Oct 26
MeasureSep 25Oct 25Nov 25Dec 25Jan 26Feb 26Mar 26Apr 26May 26Jun 26Jul 26Aug 26Sep 2612 months
Revenue
Recurring revenue£51,578£53,294£55,011£58,874£63,040£62,186£69,320£76,046£82,460£85,058£96,000£97,038£90,415£888,742
Non-recurring revenue£0£12,000£6,000£24,000£18,000£6,000£36,000£12,000£12,000£6,000£0£0£30,000£162,000
Revenue£51,578£65,294£61,011£82,874£81,040£68,186£105,320£88,046£94,460£91,058£96,000£97,038£120,415£1,050,742
Recurring % of revenue100%81.6%90.2%71%77.8%91.2%65.8%86.4%87.3%93.4%100%100%75.1%84.6%
Costs by ledger category
Ai inference£919£938£960£961£963£1,042£1,104£1,171£1,179£1,265£1,350£1,214£1,374
Cloud hosting£4,502£4,567£4,654£4,756£4,753£5,023£5,253£5,451£5,562£5,822£6,121£5,931£6,167
Employer ni pension£26,425£27,119£27,407£28,456£28,842£28,654£30,032£29,825£29,751£29,384£29,600£29,888£29,575
Events£757£3,075£757£0£146£757£3,075£146£757£4,540£146£0£757
Insurance£330£330£330£330£330£330£330£330£330£330£330£330£330
Marketing£3,905£3,905£6,346£6,346£6,346£6,346£6,346£6,346£6,346£6,346£6,346£6,346£6,346
Office rent£3,905£3,905£3,905£3,905£3,905£3,905£3,905£3,905£3,905£3,905£3,905£3,905£3,905
Payroll£176,167£180,790£182,711£189,707£192,280£191,030£200,215£198,833£198,339£195,894£197,333£199,253£197,167
Professional fees£750£750£750£4,350£750£750£750£750£750£750£750£750£750
Recruitment£0£9,360£10,440£12,960£0£13,320£9,000£0£0£13,320£0£10,800£0
Software tools£4,060£4,200£4,233£4,417£4,475£4,405£4,670£4,620£4,611£4,587£4,620£4,674£4,620
Travel£2,340£2,520£2,742£2,979£3,054£2,964£3,327£3,420£3,420£3,420£3,420£3,490£3,420
Total cost£224,060£241,459£245,235£259,167£245,844£258,526£268,007£254,797£254,950£269,563£253,921£266,581£254,411£3,072,461
Cost of sales
Recurring cost£41,359£44,497£47,832£52,196£52,038£47,657£52,586£53,006£53,125£53,470£53,855£53,528£53,924£617,714
Services cost£11,020£11,020£11,021£11,020£11,021£11,020£13,791£16,387£16,388£16,387£16,388£16,388£16,388£167,219
Gross cost£52,379£55,517£58,853£63,216£63,059£58,677£66,377£69,393£69,513£69,857£70,243£69,916£70,312£784,933
Gross margin-£801£9,777£2,158£19,658£17,981£9,509£38,943£18,653£24,947£21,201£25,757£27,122£50,103£265,809
Gross margin %-1.6%15%3.5%23.7%22.2%13.9%37%21.2%26.4%23.3%26.8%27.9%41.6%25.3%
Recurring margin %19.8%16.5%13.1%11.3%17.5%23.4%24.1%30.3%35.6%37.1%43.9%44.8%40.4%30.5%
Non-recurring margin %8.2%-83.7%54.1%38.8%-83.7%61.7%-36.6%-36.6%-173.1%45.4%-3.2%
Operating costs
Sales and marketing£62,929£67,510£66,615£69,643£72,904£76,808£82,924£79,996£80,606£84,390£79,995£82,057£80,415£923,863
Sales and marketing % of revenue122%103.4%109.2%84%90%112.6%78.7%90.9%85.3%92.7%83.3%84.6%66.8%87.9%
Development£62,292£62,292£62,292£62,292£62,292£62,292£62,292£62,291£61,723£58,912£60,566£60,567£60,567£738,378
Development % of revenue120.8%95.4%102.1%75.2%76.9%91.4%59.1%70.7%65.3%64.7%63.1%62.4%50.3%70.3%
General£46,460£56,140£57,475£64,016£47,589£60,749£56,414£43,117£43,108£56,404£43,117£54,041£43,117£625,287
General % of revenue90.1%86%94.2%77.2%58.7%89.1%53.6%49%45.6%61.9%44.9%55.7%35.8%59.5%
Operating costs£171,681£185,942£186,382£195,951£182,785£199,849£201,630£185,404£185,437£199,706£183,678£196,665£184,099£2,287,528
EBITDA
EBITDA-£172,482-£176,165-£184,224-£176,293-£164,804-£190,340-£162,687-£166,751-£160,490-£178,505-£157,921-£169,543-£133,996-£2,021,719
EBITDA %-334.4%-269.8%-302%-212.7%-203.4%-279.1%-154.5%-189.4%-169.9%-196%-164.5%-174.7%-111.3%-192.4%
Accountingmade from

Headcount by function

Updated 9 Oct 26
MeasureSep 25Oct 25Nov 25Dec 25Jan 26Feb 26Mar 26Apr 26May 26Jun 26Jul 26Aug 26Sep 26
Headcount
Gross (cost of sales)9101111101012121212121212
Sales and marketing910910101111111111111111
Development7777777767777
General4444443333333
Total29313132313233333233333333
HRmade from
Revenue by monthUpdated 09 Oct 26
RecurringNon-recurring
£0k£50k£100kJan 24May 24Sep 24Jan 25May 25Sep 25Jan 26May 26Sep 26£90k£30kOct 23: Recurring £5k; Non-recurring £0kNov 23: Recurring £5k; Non-recurring £6kDec 23: Recurring £6k; Non-recurring £6kJan 24: Recurring £8k; Non-recurring £6kFeb 24: Recurring £8k; Non-recurring £0kMar 24: Recurring £10k; Non-recurring £0kApr 24: Recurring £11k; Non-recurring £12kMay 24: Recurring £15k; Non-recurring £0kJun 24: Recurring £15k; Non-recurring £18kJul 24: Recurring £21k; Non-recurring £0kAug 24: Recurring £21k; Non-recurring £12kSep 24: Recurring £24k; Non-recurring £0kOct 24: Recurring £25k; Non-recurring £12kNov 24: Recurring £24k; Non-recurring £0kDec 24: Recurring £30k; Non-recurring £18kJan 25: Recurring £35k; Non-recurring £6kFeb 25: Recurring £33k; Non-recurring £0kMar 25: Recurring £37k; Non-recurring £24kApr 25: Recurring £43k; Non-recurring £0kMay 25: Recurring £44k; Non-recurring £36kJun 25: Recurring £53k; Non-recurring £0kJul 25: Recurring £55k; Non-recurring £0kAug 25: Recurring £53k; Non-recurring £0kSep 25: Recurring £52k; Non-recurring £0kOct 25: Recurring £53k; Non-recurring £12kNov 25: Recurring £55k; Non-recurring £6kDec 25: Recurring £59k; Non-recurring £24kJan 26: Recurring £63k; Non-recurring £18kFeb 26: Recurring £62k; Non-recurring £6kMar 26: Recurring £69k; Non-recurring £36kApr 26: Recurring £76k; Non-recurring £12kMay 26: Recurring £82k; Non-recurring £12kJun 26: Recurring £85k; Non-recurring £6kJul 26: Recurring £96k; Non-recurring £0kAug 26: Recurring £97k; Non-recurring £0kSep 26: Recurring £90k; Non-recurring £30k
One point per month; the dot and figure at the right end are the latest value. Latest (Sep 26): Recurring £90k; Non-recurring £30k. Recognised revenue. Invoiced amounts are on Debtors and cash. Basis: Recognised revenue by month: each recurring invoice line's net spread evenly by day over its service period, less credit notes in their issue month; one-off lines at their period start, else the invoice date. Written-off invoices are not deducted (they show on Debtors and cash). Costs: the management-accounts ledger by category (total_cost is its monthly sum) and by function: cost of sales = cloud hosting, AI inference and the payroll and on-costs of customer success and support (implementation staff are services cost, the rest recurring cost); S&M = marketing, events and sales and marketing staff; development = engineering and product staff; general = finance, exec and people ops staff and every other ledger line. Payroll is split by department from HR salaries and adds back to the ledger to the pound. Gross margin = revenue - cost of sales; EBITDA = gross margin - operating costs (no depreciation, interest or tax). *_12m are over the 12 months to that month. Revenue is recognised, not invoiced (billing_monthly has invoicing)..
Accountingmade from

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Invoices101
Events49
News items56

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