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REGISTERED NUMBER: 10536693 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

EASYOTA LTD

| EASYOTA LTD (REGISTERED NUMBER: 10536693) |

Contents of the Financial Statements

for the year ended 31 December 2024

Page |

| Company Information | 1 |

| Report of the Director | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| EASYOTA LTD |

Company Information

for the year ended 31 December 2024

| DIRECTOR: | M Bell

| REGISTERED OFFICE: | Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| REGISTERED NUMBER: | 10536693 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| EASYOTA LTD (REGISTERED NUMBER: 10536693) |

Report of the Director

for the year ended 31 December 2024

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of ready-made interactive leisure and entertainment software development.

DIRECTORS

M Bell has held office during the whole of the period from 1 January 2024 to the date of this report.

Other changes in directors holding office are as follows:

M L Dhalluin - resigned 23 July 2024

GOING CONCERN

The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

M Bell - Director

8 October 2025

| EASYOTA LTD (REGISTERED NUMBER: 10536693) |

Balance Sheet

31 December 2024

2024 | 2023 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 138,235 |  | 119,370 |  |

CURRENT ASSETS

Debtors | 5 | 22,873 |  | 4,497 |  |

Cash at bank and in hand | 20,056 |  | 8,307 |  |

42,929 |  | 12,804 |  |

CREDITORS

Amounts falling due within one year | 6 | (394,839 | ) | (66,402 | ) |

NET CURRENT LIABILITIES | (351,910 | ) | (53,598 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (213,675 | ) | 65,772 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (165,501 | ) |

NET LIABILITIES | (213,675 | ) | (99,729 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 143 |  | 143 |  |

Other reserves | 13,469 |  | 13,469 |  |

Retained earnings | (227,287 | ) | (113,341 | ) |

SHAREHOLDERS' FUNDS | (213,675 | ) | (99,729 | ) |

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

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

| EASYOTA LTD (REGISTERED NUMBER: 10536693) |

Balance Sheet - continued

31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

M Bell - Director

| EASYOTA LTD (REGISTERED NUMBER: 10536693) |

Notes to the Financial Statements

for the year ended 31 December 2024

1. | STATUTORY INFORMATION

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

| The presentational 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 represents the fair value of consideration received or receivable net of VAT and trade discounts.

| Revenue from the sale of leisure and entertainment services is recognised at the point of sale.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Going concern

| The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Impairment

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

| EASYOTA LTD (REGISTERED NUMBER: 10536693) |

Notes to the Financial Statements - continued

for the year ended 31 December 2024

4. | INTANGIBLE FIXED ASSETS

Development | Computer |

costs | software | Totals |

| £ | £ | £

| COST

| At 1 January 2024 | 210,482 |  | 2,039 |  | 212,521 |  |

| Additions | 106,476 |  | - |  | 106,476 |  |

| At 31 December 2024 | 316,958 |  | 2,039 |  | 318,997 |  |

| AMORTISATION

| At 1 January 2024 | 91,112 |  | 2,039 |  | 93,151 |  |

| Amortisation for year | 87,611 |  | - |  | 87,611 |  |

| At 31 December 2024 | 178,723 |  | 2,039 |  | 180,762 |  |

| NET BOOK VALUE

| At 31 December 2024 | 138,235 |  | - |  | 138,235 |  |

| At 31 December 2023 | 119,370 |  | - |  | 119,370 |  |

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

2024 | 2023 |

| £ | £

| Trade debtors | 13,714 |  | 1,553 |  |

| Other debtors | 9,159 |  | 2,944 |  |

22,873 |  | 4,497 |  |

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

2024 | 2023 |

| £ | £

| Bank loans and overdrafts | 1,558 |  | 3,674 |  |

| Trade creditors | 313 |  | 262 |  |

| Other creditors | 392,968 |  | 62,466 |  |

394,839 |  | 66,402 |  |

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

2024 | 2023 |

| £ | £

| Other creditors | - |  | 165,501 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

value: |  | £ | £

| 143 | Ordinary | £1 | 143 |  | 143 |  |