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Company No: 07316451 (England and Wales)

# LOTTO LOGIC LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

LOTTO LOGIC LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

LOTTO LOGIC LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
LOTTO LOGIC LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 100,269 |  | 66,267
Tangible assets | 4 | 229,933 |  | 88,066
|  | 330,202 |  | 154,333
Current assets |  |  |  |
Debtors | 5 | 385,279 |  | 460,817
Investments | 6 | 18,230 |  | 23,230
Cash at bank and in hand |  | 2,322,452 |  | 2,743,442
|  | 2,725,961 |  | 3,227,489
Creditors: amounts falling due within one year | 7 | ( 150,172) |  | ( 205,058)
Net current assets |  | 2,575,789 |  | 3,022,431
Total assets less current liabilities |  | 2,905,991 |  | 3,176,764
Creditors: amounts falling due after more than one year | 8 | ( 112,986) |  | 0
Provision for liabilities |  | ( 23,883) |  | ( 21,655)
Net assets |  | 2,769,122 |  | 3,155,109
Capital and reserves |  |  |  |
Called-up share capital | 9 | 60 |  | 60
Capital redemption reserve |  | 40 |  | 40
Profit and loss account |  | 2,769,022 |  | 3,155,009
Total shareholders' funds |  | 2,769,122 |  | 3,155,109

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of Lotto Logic Limited (registered number: 07316451) were approved and authorised for issue by the Director on 09 March 2026. They were signed on its behalf by:

A Barber Director |

LOTTO LOGIC LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
LOTTO LOGIC LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Lotto Logic Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Leman Street, London, E1W 9US, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Comprehensive Income in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover represents amounts receivable for services net of trade discounts.

##### Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the Income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Domain Names - 33% Straight line

Trademarks, patents and licences | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:
Fixtures, fittings & equipment - 33% Straight line
Computer equipment - 33% Straight line
Motor Vehicle - 25% Reducing balance

Plant and machinery etc. | 3 years straight line

##### Leases

The Company as lessee
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Comprehensive Income as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 11 |  | 8

#### 3. Intangible assets

| Trademarks, patents and licences |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 1,194,576 |  | 1,194,576
Additions | 96,680 |  | 96,680
At 30 June 2025 | 1,291,256 |  | 1,291,256
Accumulated amortisation |  |  |
At 01 July 2024 | 1,128,309 |  | 1,128,309
Charge for the financial year | 62,678 |  | 62,678
At 30 June 2025 | 1,190,987 |  | 1,190,987
Net book value |  |  |
At 30 June 2025 | 100,269 |  | 100,269
At 30 June 2024 | 66,267 |  | 66,267

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 268,610 |  | 268,610
Additions | 209,226 |  | 209,226
At 30 June 2025 | 477,836 |  | 477,836
Accumulated depreciation |  |  |
At 01 July 2024 | 180,544 |  | 180,544
Charge for the financial year | 67,359 |  | 67,359
At 30 June 2025 | 247,903 |  | 247,903
Net book value |  |  |
At 30 June 2025 | 229,933 |  | 229,933
At 30 June 2024 | 88,066 |  | 88,066

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 161,865 |  | 29,972
Other debtors | 223,414 |  | 430,845
| 385,279 |  | 460,817

#### 6. Current asset investments

| 2025 |  | 2024
| £ |  | £
Other investment | 23,230 |  | 23,230

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 25,919 |  | 41,828
Taxation and social security | 97,424 |  | 153,944
Obligations under finance leases and hire purchase contracts | 15,634 |  | 0
Other creditors | 11,195 |  | 9,286
| 150,172 |  | 205,058

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 112,986 |  | 0

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
5,700 Ordinary shares of £ 0.01 each | 57 |  | 57
300 Ordinary A shares of £ 0.01 each | 3 |  | 3
| 60 |  | 60

#### 10. Financial commitments

Other financial commitments

| 2025 |  | 2024
| £ |  | £
Lessee | 98,702 |  | 132,504