Zenos Interactive Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12603895

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,852		13,272

			5,852		13,272
CURRENT ASSETS
Debtors	5	837,160		699,321
Cash at bank and in hand		836		64,119

		837,996		763,440
Creditors: Amounts Falling Due Within One Year	6	(469,182 )		(708,192 )

NET CURRENT ASSETS (LIABILITIES)			368,814		55,248

TOTAL ASSETS LESS CURRENT LIABILITIES			374,666		68,520

Creditors: Amounts Falling Due After More Than One Year	7		(1,194,035 )		-

NET (LIABILITIES)/ASSETS			(819,369 )		68,520

CAPITAL AND RESERVES
Called up share capital	8		113		113
Share premium account			4,647,093		4,582,082
Profit and Loss Account			(5,466,575 )		(4,513,675 )

SHAREHOLDERS' FUNDS			(819,369)		68,520

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Zenos Interactive Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christoph Ortlepp

Director

13 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Zenos Interactive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12603895 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence and meet its liabilities as they fall due for the foreseeable future, being a period of at least twelve months from the date these financial statements were approved. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

2 years Straight Line

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.

A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.

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Zenos Interactive Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 15)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2024	16,331
Disposals	(1,108 )

As at 31 May 2025	15,223

Depreciation
As at 1 June 2024	3,059
Provided during the period	6,567
Disposals	(255 )

As at 31 May 2025	9,371

Net Book Value
As at 31 May 2025	5,852

As at 1 June 2024	13,272

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	420,239	440,703
Prepayments and accrued income	-	31,395
Other debtors	-	32,227
Corporation tax recoverable assets	398,172	194,996
VAT	18,749	-

	837,160	699,321

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	304,792	86,326
Other creditors	12,540	579,131
Taxation and social security	151,850	42,735

	469,182	708,192

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Zenos Interactive Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	1,156,231	-
Accrued interest on other loans	37,804	-

	1,194,035	-

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
651,584 Ordinary Shares of £ 0.0001 each	65	65
123,333 Ordinary A shares of £ 0.0001 each	12	12

	77	77

Preference Shares

	2025	2024
Allotted, called up and fully paid	£	£
327,867 Series Seed Preferred shares of £ 0.0001 each	33	32
34,618 Series Seed 1 Preferred shares of £ 0.0001 each	3	4

	36	36

1,584 Ordinary shares and 2,390 Series Seed Preferred shares were issued in the period

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