REGISTERED NUMBER: 12639093 (England and Wales)

OUT OF THIS WORLD INVESTMENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R King

REGISTERED OFFICE:

12 Netherhill Road

St Fergus

Peterhead

Aberdeenshire

AB42 3EQ

REGISTERED NUMBER:

12639093 (England and Wales)

FIXED ASSETS

Intangible assets

4

432,371

685,005

Investments

5

160,366

160,366

Investment property

6

855,452

797,869

1,448,189

1,643,240

CURRENT ASSETS

Debtors

7

89,269

25,188

Cash at bank

72,116

431

161,385

25,619

CREDITORS

Amounts falling due within one year

8

410,411

619,539

NET CURRENT LIABILITIES

(249,026

)

(593,920

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,199,163

1,049,320

CAPITAL AND RESERVES

Called up share capital

100

100

Non-distributable fair value reserve

9

10,392

237,986

Retained earnings

9

1,188,671

811,234

1,199,163

1,049,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 5 November 2025 and were signed by:

R King - Director

1.	STATUTORY INFORMATION

Out of this World Investments Ltd is a private company, limited by shares , registered in England and Wales. 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.	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 as modified by the revaluation of certain assets.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. In making his assessment, the director has reviewed the balance sheet, the likely future cashflows of the business and has considered the facilities that are available to the company along with his continued support.

At the date of approving the financial statements the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and that the going concern basis of accounting remains appropriate. The director continues to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates

In the application of the company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Investment properties - The fair value of investment properties involved the use of professional valuation techniques, which are reviewed annually by management. Where factors that could impact the fair value are identified, appropriate adjustments are made through the income statement.

Other investment assets commodities - Other investment assets are remeasured to their fair value at the period end. The fair value is based on trading market conditions of the various investment assets.

Other intangibles

Within other intangibles, is various Cryptocurrencies that are held for investment purposes to be sold at a later date. They have an indefinite life and are not being amortised.

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment properties are held to generate rental income and capital appreciation. Investment properties are initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Investment properties are subsequently remeasured at fair value. An assessment of investment property fair value is performed annually. Any changes in fair value are recognised in the income statement.

Deferred tax is recognised on any fair value changes at the rate that would apply to the sale of the investment property, unless the property has a limited useful life and is held as part of a business model to consume all of the economic benefits associated with it.

Cash & cash equivalents

Cash and cash equivalents are basic financial instruments and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments".

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, loans to related companies and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the financial asset is measured at the present value of the future receipts discounted at a market rate of interest.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, loans to related companies and bank loans are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Taxation

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

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.

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.

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 assets 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 or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST OR VALUATION

At 1 April 2024

685,005

Additions

1,153,978

Disposals

(1,417,004

)

Revaluations

10,392

At 31 March 2025

432,371

NET BOOK VALUE

At 31 March 2025

432,371

At 31 March 2024

685,005

Cost or valuation at 31 March 2025 is represented by:

Other

intangible

assets

£

Valuation in 2025

10,392

Cost

421,979

432,371

5.	FIXED ASSET INVESTMENTS

Interest

in

Other

associate

investments

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

50,000

110,366

160,366

NET BOOK VALUE

At 31 March 2025

50,000

110,366

160,366

At 31 March 2024

50,000

110,366

160,366

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

797,869

Additions

57,583

At 31 March 2025

855,452

NET BOOK VALUE

At 31 March 2025

855,452

At 31 March 2024

797,869

In the opinion of the director the fair value of investment properties are equal to the original cost at year end.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

73

200

Other debtors

89,196

24,988

89,269

25,188

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

2,223

1,453

Taxation and social security

20,240

3,976

Other creditors

387,948

614,110

410,411

619,539

9.

RESERVES

Non-distributable

fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

811,234

237,986

1,049,220

Profit for the year

149,843

-

149,843

Transfer of reserves

(10,392

)

10,392

-

Realised reserves

237,986

(237,986

)

-

At 31 March 2025

1,188,671

10,392

1,199,063

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31 March 2025 the company owed the director £10,554 (31 March 2024: £53,817) this balance is included in the creditors amounts falling due within one year and is considered interest free and repayable on demand.

11.	RELATED PARTY DISCLOSURES

During the year, the company had transactions with related parties under common control and with entities connected to the director and his close family members.

At 31 March 2025 the company owed £364,300 (2024: £541,962) to RGifts Limited, a company under common control; this balance is interest-free and repayable on demand. In the prior year, a loan payable to RGifts Limited of £100,000 was written off and recognised as other operating income; no similar write-off occurred in the current year.

There were no transactions with 123 Cryptos Ltd during the year (2024: a loan of £8,000 was written off as irrecoverable). The company also had an outstanding balance of £7,500 (2024: £7,500) due from a company controlled by a close family member of the director; this balance is likewise interest-free and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R King.