ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 31 December 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: NI649038

MyPizza Slice Limited

Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2024

MyPizza Slice Limited

Registered number: NI649038

Balance Sheet

As at 31 December 2024


	2024	2023
Note	£	£

Fixed assets
Intangible assets	6		2,795,630		2,376,097
Tangible assets	7		354,803		357,451
			3,150,433		2,733,548
Current assets
Debtors: amounts falling due within one year	8	1,877,518		1,171,520
Cash at bank and in hand	9	54,852		55,112
		1,932,370		1,226,632
Creditors: amounts falling due within one year	10	(721,819)		(554,237)
Net current assets			1,210,551		672,395
Total assets less current liabilities			4,360,984		3,405,943
Provisions for liabilities
Deferred tax	11	(735,092)		(611,190)
			(735,092)		(611,190)
Net assets			3,625,892		2,794,753

Capital and reserves
Called up share capital	12	1	1
Other reserves	13	717,973	537,308
Profit and loss account	13	2,907,918	2,257,444
Shareholders' funds		3,625,892	2,794,753

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.

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MyPizza Slice Limited

Registered number: NI649038

Balance Sheet (continued)

As at 31 December 2024

Ilir Sela

Director

The notes on pages 3 to 12 form part of these financial statements.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

1.	General information

MyPizza Slice Limited is a private company limited by shares incorporated in Northern Ireland. The registration number and address of the registered office are given in the company information section of these financial statements.
The principal activity of the Company continues to be that of software development.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 4).

The following principal accounting policies have been applied:

2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Intangible assets are the relevant capitalised gross labour costs exclusive of government duties and other employee benefits and are calculated on the basis of time spent working on capital projects.
All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed three years.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Leasehold improvements	-	10%	straight-line method
Fixtures and fittings	-	20%	straight-line method
Computer equipment	-	33%	straight-line method

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.13

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

2.Accounting policies (continued)

3.	Going Concern

The Directors of MyPizza Slice Limited have reviewed the resources available and believe that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, MyPizza Slice Limited continues to adopt the going concern basis in preparing the financial statements.

4.	Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
(a) Critical judgements in applying the entity's accounting policies
Capitalisation of intangible assets
Distinguishing the research and development phases of projects and determining whether the recognition requirements for the capitalisation of development costs are met requires judgement. After capitalisation, management monitors whether the recognition requirements continue to be met and whether there are any indicators that capitalised costs may be impaired.
(b) Key accounting estimates and assumptions
Assessing indicators of impairment
The directors determine whether there are indicators of impairment of the Company's tangible and intangible assets. Factors taken into consideration in reaching such a decision include the economic viability of expected future financial performance of the asset and where there is a component of a large cash-generating unit, the viability and expected future performance of that unit.

Employees

The average monthly number of employees, including directors, during the year was 105 (2023 - 89).

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

6.	Intangible assets

		Development expenditure
		£
	Cost
	At 1 January 2024	4,617,676
	Additions - internal	1,822,956
	At 31 December 2024	6,440,632
	Amortisation
	At 1 January 2024	2,241,579
	Charge for the year on owned assets	1,403,423
	At 31 December 2024	3,645,002
	Net book value
	At 31 December 2024	2,795,630
	At 31 December 2023	2,376,097

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

7.	Tangible fixed assets

	Leasehold Improvements	Fixtures and fittings	Computer equipment	Total
	£	£	£	£
Cost or valuation
At 1 January 2024	134,270	38,060	605,246	777,576
Additions	7,253	-	178,475	185,728
Disposals	-	-	(160,896)	(160,896)
At 31 December 2024	141,523	38,060	622,825	802,408
Depreciation
At 1 January 2024	54,620	28,707	336,798	420,125
Charge for the year	13,548	7,124	139,461	160,133
Disposals	-	-	(132,653)	(132,653)
At 31 December 2024	68,168	35,831	343,606	447,605
Net book value
At 31 December 2024	73,355	2,229	279,219	354,803
At 31 December 2023	79,650	9,353	268,448	357,451

Debtors

					2024	2023
					£	£


Trade debtors	4,102	15,317
Amounts owed by group undertakings	286,877	297,981
Other debtors	147,740	113,482
Called up share capital not paid	1	1
Prepayments and accrued income	821,678	238,870
Tax recoverable	617,120	505,869
	1,877,518	1,171,520

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

9.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	54,852	55,112
	54,852	55,112

10.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Trade creditors	48,202	41,612
Other taxation and social security	225,731	255,694
Accruals and deferred income	447,886	256,931
	721,819	554,237

11.	Deferred taxation

	2024	2023
	£	£

At beginning of year	(611,190)	(477,081)
Charged to profit or loss	(123,902)	(134,109)
At end of year	(735,092)	(611,190)

The provision for deferred taxation is made up as follows:
	2024	2023
	£	£

	Accelerated capital allowances	(735,092)	(611,190)
		(735,092)	(611,190)

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

12.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

1 (2023 - 1) Ordinary share of £1.00	1	1

13.

Reserves

Share based payment reserve

The share based payment reserve relates to the Company's share options awards plan.

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments.

14.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £765,313 (2023 - £513,644). Contributions totalling £71,515 (2023 - £77,315) were payable to the fund at the balance sheet date and are included in creditors.

Not later than 1 year	69,000	-
Later than 1 year and not later than 5 years	276,000	-
Later than 5 years	34,500	-
	379,500	-

16.	Related Party transactions
	The company has taken advantage of the exemptions contained in Section 33 1A FRS 102 not to disclose related party transactions with the related parties that are wholly owned within the group.

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MyPizza Slice Limited

Notes to the Financial Statements

For the Year Ended 31 December 2024

17.	Post balance sheet events

There have been no significant events affecting the Company since the year end.

18.	Ultimate controlling party

MyPizza Slice Limited is controlled by its parent company Slice Solutions, Inc.

19.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 22 December 2025 by Adrian Patton (Senior Statutory Auditor) on behalf of Sumer Auditco NI Ltd.

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