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Registered number: 11461019
4 The Company Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
4 The Company Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
4 The Company Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 11461019

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 1,221,624 |  | 1,262,110
Tangible Assets | 5 |  | 77,157 |  | 3,217
|  |  | 1,298,781 |  | 1,265,327
CURRENT ASSETS
Stocks | 6 | 129,021 |  | - |
Debtors | 7 | 1,172,359 |  | 560,065 |
Cash at bank and in hand |  | 3,031,491 |  | 1,482,517 |
|  | 4,332,871 |  | 2,042,582 |
Creditors: Amounts Falling Due Within One Year | 8 | (932,839 ) |  | (653,813 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,400,032 |  | 1,388,769
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,698,813 |  | 2,654,096
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (56,553 ) |  | -
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (9,984 ) |  | (22,617 )
NET ASSETS |  |  | 4,632,276 |  | 2,631,479
CAPITAL AND RESERVES
Called up share capital | 12 |  | 846 |  | 846
Share premium account |  |  | 1,569,911 |  | 1,569,911
Fair value reserve | 14 |  | 191,610 |  | 128,304
Profit and Loss Account |  |  | 2,869,909 |  | 932,418
SHAREHOLDERS' FUNDS |  |  | 4,632,276 |  | 2,631,479

Page 1
Page 2
4 The Company Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

C Ash Director
29/10/2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
4 The Company Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
4 The Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11461019 . The registered office is Ye Olde Hundred, 69 Church Way, North Shields, Tyne And Wear, NE29 0AE.
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.
Functional and Presentational Currency
The company's functional and presentational currency is GBP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Gaming Assets. They are amortised to the profit and loss account over their estimated economic life of five years.
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:

Motor Vehicles | 15% reducing balance
Computer Equipment | 33% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Page 3
Page 4
4 The Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. 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.
2.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.11. Share Based Payments
Equity settled share based payments are measured at fair value at the date of grant by reference to the fair value of the equity instruments granted using either the fair value of the services received or the Black Scholes model if that fair value cannot be estimated reliably. The fair value determined at the grant date is expensed on a straight line basis over the vesting period, based on the estimate of shares that will eventually vest. A corresponding adjustment is made to equity.
When the terms and conditions of equity settled share based payments at the time they were granted are subsequently modified, the fair value of the share based payment under the original terms and conditions and under the modified terms and conditions are both determined at the date of the modification. Any excess of the modified fair value over the original fair value is recognised over the remaining vesting period in addition to the grant date fair value of the original share based payment.
The share based payment is not adjusted if the modified fair value is less than the original fair value. Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.
2.12. Cash and Cash Equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
2.13. Other Accounting Policies
Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Employee Benefits
The costs of short term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Page 4
Page 5
4 The Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 August 2024 | 1,945,949
Additions | 409,957
As at 31 July 2025 | 2,355,906
Amortisation
As at 1 August 2024 | 683,839
Provided during the period | 450,443
As at 31 July 2025 | 1,134,282
Net Book Value
As at 31 July 2025 | 1,221,624
As at 1 August 2024 | 1,262,110

5. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | - | 6,777 | 6,777
Additions | 75,930 | 1,635 | 77,565
As at 31 July 2025 | 75,930 | 8,412 | 84,342
Depreciation
As at 1 August 2024 | - | 3,560 | 3,560
Provided during the period | 1,898 | 1,727 | 3,625
As at 31 July 2025 | 1,898 | 5,287 | 7,185
Net Book Value
As at 31 July 2025 | 74,032 | 3,125 | 77,157
As at 1 August 2024 | - | 3,217 | 3,217

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 129,021 |  | -

Page 5
Page 6
4 The Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 691,986 |  | 213,311
Prepayments and accrued income | 476,846 |  | 346,754
Other debtors | 3,527 |  | -
| 1,172,359 |  | 560,065

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,547 |  | -
Trade creditors | 57,795 |  | 23,092
Corporation tax | 683,713 |  | 433,676
Other taxes and social security | 15,102 |  | 15,289
VAT | 87,839 |  | 75,994
Other creditors | 13,026 |  | 3,197
Accruals and deferred income | 62,801 |  | 98,131
Directors' loan accounts | 5,016 |  | 4,434
| 932,839 |  | 653,813

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 56,553 |  | -

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 7,547 |  | -
Later than one year and not later than five years | 56,553 |  | -
| 64,100 |  | -
| 64,100 |  | -

11. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 9,984 |  | 22,617

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 846 |  | 846

Page 6
Page 7
4 The Company Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
13. Pension Commitments
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. At the year end date, unpaid contributions of £2,063 (2024: £1,851) were due to the fund. These unpaid contributions are shown in other creditors.
14. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 August 2024 | 128,304
Movements in fair value reserve | 63,306
As at 31 July 2025 | 191,610

Page 7