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Registered number: 15724867 SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) REGISTERED NUMBER: 15724867 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Tangible assets | 4 |  | 1,361 |  | -
|  |  | 1,361 |  | -
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,932 |  | - |
Cash at bank and in hand |  | 106,200 |  | 15 |
|  | 112,132 |  | 15 |
Creditors: amounts falling due within one year | 6 | (12,962) |  | (745) |
NET CURRENT ASSETS/(LIABILITIES) |  |  | 99,170 |  | (730)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100,531 |  | (730)
NET ASSETS/(LIABILITIES) |  |  | 100,531 |  | (730)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 18 |  | 15
Share premium account |  |  | 304,995 |  | -
Profit and loss account |  |  | (204,482) |  | (745)
|  |  | 100,531 |  | (730)
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SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) REGISTERED NUMBER: 15724867 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 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 by:
A R Jordon
Director
Date: 13 February 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
Shuffle Energy Limited is a private company limited by shares and incorporated in England and Wales. Its registered office address is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's functional and presentational currency is GBP. 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. 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:
| 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'.
| 2.3 | INTEREST INCOME
Interest income is recognised in profit or loss using the effective interest method. Page 3
SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.4 | 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.
| 2.5 | 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. 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:
|  |  |  | Computer equipment | - | 20% |
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.
| 2.6 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment.
| 2.7 | 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.
| 2.8 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | TANGIBLE FIXED ASSETS
|  | Computer equipment
|  | £
| COST OR VALUATION |
| Additions | 1,458
| At 31 December 2025 | 1,458
| DEPRECIATION |
| Charge for the year | 97
| At 31 December 2025 | 97
| NET BOOK VALUE |
| At 31 December 2025 | 1,361
| At 31 December 2024 | -
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 3,093 | -
| Prepayments and accrued income | 2,839 | -
|  | 5,932 | -
Page 5
SHUFFLE ENERGY LIMITED (FORMERLY KOMODO ENERGY LIMITED) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 1,414 | -
| Trade creditors | 2,880 | -
| Other taxation and social security | 6,118 | -
| Other creditors | 50 | 50
| Accruals and deferred income | 2,500 | 695
|  | 12,962 | 745
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1,500,000 (2024 - 1,500,000) Ordinary shares of £0.00001 each | 15 | 15
|  | 341,316 (2024 - NIL) A Ordinary shares of £0.00001 each | 3 | -
|  |  | 18 | 15
In January 2025, 341,316 £0.00001 A Ordinary shares were issed for a total consideration of £339,998.
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