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PLAYMATIC LTD

Registered Number
SC652565
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2026

PLAYMATIC LTD
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | Davide Perella
| Jennifer Perella

Registered Address | Blackrock House
| 2-8 Millar Crescent
| Edinburgh
| EH10 5HW

Registered Number | SC652565 (Scotland)

PLAYMATIC LTD
Balance Sheet as at
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | - |  |  |  | 9,859
|  |  |  | - |  |  |  | 9,859
Current assets |  |  |  |  |  |  |  |
Debtors |  | - |  |  |  | 16,203 |  |
Cash at bank and on hand |  | 260 |  |  |  | 379 |  |
|  | 260 |  |  |  | 16,582 |  |
Creditors amounts falling due within one year | 5 | (4,793) |  |  |  | (384,006) |  |
Net current assets (liabilities) |  |  |  | (4,533) |  |  |  | (367,424)
Total assets less current liabilities |  |  |  | (4,533) |  |  |  | (357,565)
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (12,304)
Net assets |  |  |  | (4,533) |  |  |  | (369,869)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | (4,535) |  |  |  | (369,871)
Shareholders' funds |  |  |  | (4,533) |  |  |  | (369,869)

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 March 2026, and are signed on its behalf by:
Davide Perella Director Registered Company No. SC652565

PLAYMATIC LTD
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| 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 rendering of services.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Fixtures and fittings | 5
| Vehicles | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 February 25 | 110,000 |  | 110,000
| At 31 January 26 | 110,000 |  | 110,000
| Amortisation and impairment
| At 01 February 25 | 110,000 |  | 110,000
| At 31 January 26 | 110,000 |  | 110,000
| Net book value
| At 31 January 26 | - |  | -
| At 31 January 25 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 29,613 |  | 15,990 |  | 1,870 |  | 47,473
| Disposals | (29,613) |  | (15,990) |  | (1,870) |  | (47,473)
| Depreciation and impairment
| At 01 February 25 | 19,886 |  | 15,990 |  | 1,738 |  | 37,614
| Charge for year | 5,142 |  | - |  | 132 |  | 5,274
| On disposals | (25,028) |  | (15,990) |  | (1,870) |  | (42,888)
| Net book value
| At 31 January 26 | - |  | - |  | - |  | -
| At 31 January 25 | 9,727 |  | - |  | 132 |  | 9,859

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 5,735
| Bank borrowings and overdrafts | - |  | 10,000
| Taxation and social security | 3,573 |  | 2,536
| Finance lease and HP contracts | - |  | 3,089
| Other creditors | - |  | 361,126
| Accrued liabilities and deferred income | 1,220 |  | 1,520
| Total | 4,793 |  | 384,006

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 9,167
| Other creditors | - |  | 3,137
| Total | - |  | 12,304

7. | Obligations under finance leases
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | - |  | 6,226

8. | Provisions for liabilities
--- | ---