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REGISTERED NUMBER: NI608304 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 August 2024

for

Top Hat Bingo Limited

Top Hat Bingo Limited (Registered number: NI608304)

Contents of the Financial Statements

for the Year Ended 31 August 2024

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

Top Hat Bingo Limited

Company Information

for the Year Ended 31 August 2024

| DIRECTOR: | A Humphries

| REGISTERED OFFICE: | C/O Lynn, Drake & Co Limited

| 1st Floor

| 34 B-D Main Street

| Moira

| Co. Armagh

| BT67 0LE

| REGISTERED NUMBER: | NI608304 (Northern Ireland)

| ACCOUNTANTS: | Lynn Drake & Co Ltd

| Chartered Accountants

| 1st Floor

| 34 B-D Main Street

| Moira

| Co. Armagh

| BT67 0LE

Top Hat Bingo Limited (Registered number: NI608304)

Balance Sheet

31 August 2024

| 31.8.24 | 31.8.23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 555,518 |  | 402,542 |  |

CURRENT ASSETS

Stocks | 25,750 |  | 26,250 |  |

Debtors | 6 | 149,214 |  | 120,348 |  |

Cash at bank and in hand | 819,927 |  | 586,769 |  |

994,891 |  | 733,367 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,271,770 |  | 794,882 |  |

NET CURRENT LIABILITIES | (276,879 | ) | (61,515 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 278,639 |  | 341,027 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (8,942 | ) | (18,278 | ) |

PROVISIONS FOR LIABILITIES | 10 | (129,470 | ) | (89,439 | ) |

NET ASSETS | 140,227 |  | 233,310 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 140,127 |  | 233,210 |  |

SHAREHOLDERS' FUNDS | 140,227 |  | 233,310 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

Top Hat Bingo Limited (Registered number: NI608304)

Balance Sheet - continued

31 August 2024

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 April 2025 and were signed by:

A Humphries - Director

Top Hat Bingo Limited (Registered number: NI608304)

Notes to the Financial Statements

for the Year Ended 31 August 2024

1. | STATUTORY INFORMATION

| Top Hat Bingo Limited is a private company, limited by shares , registered in Northern Ireland. 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| Financial instruments

| 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 ar recognised in the profit and loss account in other administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Top Hat Bingo Limited (Registered number: NI608304)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 98 (2023 - 96 ) .

Top Hat Bingo Limited (Registered number: NI608304)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2023 | 1,109,940 |  | 223,235 |  | 42,380 |  | 1,375,555 |  |

| Additions | 251,692 |  | 6,660 |  | - |  | 258,352 |  |

| At 31 August 2024 | 1,361,632 |  | 229,895 |  | 42,380 |  | 1,633,907 |  |

| DEPRECIATION

| At 1 September 2023 | 782,859 |  | 173,811 |  | 16,343 |  | 973,013 |  |

| Charge for year | 89,646 |  | 10,522 |  | 5,208 |  | 105,376 |  |

| At 31 August 2024 | 872,505 |  | 184,333 |  | 21,551 |  | 1,078,389 |  |

| NET BOOK VALUE

| At 31 August 2024 | 489,127 |  | 45,562 |  | 20,829 |  | 555,518 |  |

| At 31 August 2023 | 327,081 |  | 49,424 |  | 26,037 |  | 402,542 |  |

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

| 31.8.24 |  | 31.8.23

£ | £ |

| Prepayments | 149,214 |  | 120,348 |  |

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

| 31.8.24 |  | 31.8.23

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 10,648 |  |

| Trade creditors | 340,926 |  | 307,343 |  |

| Amounts owed to group undertakings | 672,446 |  | 248,823 |  |

| Tax | 95,569 |  | 78,151 |  |

| Social security and other taxes | 15,906 |  | 15,753 |  |

| Bingo Duty | 7,345 |  | 7,074 |  |

| Machine Gaming Duty | 33,886 |  | 21,192 |  |

| Pension creditor | 4,180 |  | 7,426 |  |

| Other creditors | 40 |  | - |  |

| Directors' current accounts | 72,142 |  | 79,084 |  |

| Accrued expenses | 19,330 |  | 19,388 |  |

1,271,770 |  | 794,882 |  |

Top Hat Bingo Limited (Registered number: NI608304)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2024

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.24 |  | 31.8.23

£ | £ |

| Bank loans - 1-2 years | 8,942 |  | 10,648 |  |

| Bank loans - 2-5 years | - |  | 7,630 |  |

8,942 |  | 18,278 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.24 |  | 31.8.23

£ | £ |

| Bank loans | 18,942 |  | 28,926 |  |

10. | PROVISIONS FOR LIABILITIES

| 31.8.24 |  | 31.8.23

£ | £ |

| Deferred tax

| Accelerated capital allowances | 129,470 |  | 89,439 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2023 | 89,439 |  |

| Charge to Statement of Income and Retained Earnings during year | 40,031 |  |

| Balance at 31 August 2024 | 129,470 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.24 |  | 31.8.23

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |