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Registered number: 15074112 FUNFAIR TECHNOLOGIES HOLDINGS (UK) LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 JUNE 2025
FUNFAIR TECHNOLOGIES HOLDINGS (UK) LTD REGISTERED NUMBER: 15074112 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible fixed assets |  |  | 942,684 |  | 2,939,939
|  |  | 942,684 |  | 2,939,939
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 3 | 11,094,242 |  | 11,238,737 |
Debtors: amounts falling due within one year | 3 | 985,559 |  | 131,392 |
|  | 12,079,801 |  | 11,370,129 |
Creditors: amounts falling due within one year | 4 | (25,020) |  | (606,217) |
Net current assets |  |  | 12,054,781 |  | 10,763,912
Total assets less current liabilities |  |  | 12,997,465 |  | 13,703,851
Net assets |  |  | 12,997,465 |  | 13,703,851
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 64 |  | 64
Other reserves |  |  | 12,072,527 |  | 12,072,527
Profit and loss account |  |  | 924,874 |  | 1,631,260
|  |  | 12,997,465 |  | 13,703,851
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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 9 January 2026. Page 1
FUNFAIR TECHNOLOGIES HOLDINGS (UK) LTD REGISTERED NUMBER: 15074112 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025
M O'Connor
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
FUNFAIR TECHNOLOGIES HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies
| 1.1 | 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. 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 following principal accounting policies have been applied:
| 1.2 | 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.
| 1.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 1.4 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 1.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the revaluation model, intangible assets shall be carried at a revalued amount, being its fair value at the date of revaluation less any subsequent accumulated amortisation and subsequent impairment losses - provided that the fair value can be determined by reference to an active market. Revaluations are made with sufficient regularity to ensure that the carrying amount does not differ materially from that which would be determined using fair value at the end of the reporting date. 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 ten years. Page 3
FUNFAIR TECHNOLOGIES HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 1.Accounting policies (continued)
| 1.6 | 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.
| 1.7 | 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.
| 1.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | Intangible assets
|  | Digital Assets
|  | £
| Cost |
| At 1 July 2024 | 2,941,580
| Additions | 54,575
| Disposals | (2,259,218)
| Revaluation surplus | 205,747
| At 30 June 2025 | 942,684
| Net book value |
| At 30 June 2025 | 942,684
| At 30 June 2024 | 2,941,580
Page 4
FUNFAIR TECHNOLOGIES HOLDINGS (UK) LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
3. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts owed by group undertakings | 11,094,242 | 11,238,737
|  | 11,094,242 | 11,238,737
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by related undertakings | - | 131,392
| Other debtors | 985,559 | -
|  | 985,559 | 131,392
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 9,020 | 18,010
| Other creditors | - | 588,207
| Accruals and deferred income | 16,000 | -
|  | 25,020 | 606,217
Page 5