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COMPANY REGISTRATION NUMBER: 14201359

Athlos Game Technologies Ltd

Filleted Unaudited Financial Statements

30 June 2025

Athlos Game Technologies Ltd

Financial Statements

Year ended 30 June 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

Athlos Game Technologies Ltd

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 5 | 94,409 | 80,706
Cash at bank and in hand | 8,927 | 92,803
| --------- | ---------
| 103,336 | 173,509

Creditors: amounts falling due within one year | 6 | 1,720,127 | 1,130,839
| ------------ | ------------
Net current liabilities | 1,616,791 | 957,330
| ------------ | ---------
Total assets less current liabilities | ( 1,616,791) | ( 957,330)
| ------------ | ---------
Net liabilities | ( 1,616,791) | ( 957,330)
| ------------ | ---------

Capital and reserves

Called up share capital | 10 | 10
Profit and loss account | ( 1,616,801) | ( 957,340)
| ------------ | ---------
Shareholders deficit | ( 1,616,791) | ( 957,330)
| ------------ | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 21 August 2025 , and are signed on behalf of the board by:

Mr D M Halley |
Director |

Company registration number: 14201359

Athlos Game Technologies Ltd

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 128 City Road, London, EC1V 2NX, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The accounts have been prepared on a going concern basis which relies upon the continuing support of the parent company for the next 12 months.
Judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgements that have a significant impact on the amounts recognised. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believe to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from the provision of services is recognised when the significant risks and rewards have transferred to the buyer, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. 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. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 86,842 | 47,656
Other debtors | 7,567 | 33,050
| -------- | --------
| 94,409 | 80,706
| -------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 28,710 | 1,560
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 1,680,788 | 1,122,179
Social security and other taxes | 3,529 | –
Other creditors | 7,100 | 7,100
| ------------ | ------------
| 1,720,127 | 1,130,839
| ------------ | ------------

7. Related party transactions
At the balance sheet date, the company owed £1,680,788 (2024: £1,122,179) to various companies under common control.
8. Controlling party
At the balance sheet date, the ultimate controlling party was Tourbillon Group UK Limited , company registration number 14195255, registered in the United Kingdom. The registered office address is 128 City Road, London, United Kingdom, EC1V 2NX .