1-7-2024 30-6-2025 30-6-2025 No description of principal activity IRIS Elements Accounts Production 25.4 false 13 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2025.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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.The company has reclassified certain loans from non-basic financial instruments measured at fair value through profit or loss to basic financial instruments measured at amortised cost using the effective interest method. Following a reassessment of the contractual terms, the directors concluded that this accounting policy provides more reliable and relevant information. The change has been applied retrospectively and prior year comparatives have been restated. The effect of the restatement was to decrease profit for the year ended 30 June 2024 by £12,000, arising from the reversal of a £20,000 fair value gain and an £8,000 customer discount expense previously recognised. Opening retained earnings at 1 July 2024 have been reduced by £12,000. The loans to which the restatement relates were repaid during the year. New loans have subsequently been issued and are accounted for as basic financial instruments measured at amortised cost.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.The company classifies its loans as basic financial instruments in accordance with Section 11 of FRS 102. Loans receivable are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method. Interest income is recognised in profit or loss using the effective interest rate applicable to the instrument. Financial liabilities are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled or expires.Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure 14928295 2024-07-01 14928295 2025-06-30 14928295 2024-07-01 2025-06-30 14928295 2024-06-30 14928295 ns14:PoundSterling 2024-07-01 2025-06-30 14928295 ns10:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14928295 ns10:FilletedAccounts 2024-07-01 2025-06-30 14928295 ns10:SmallEntities 2024-07-01 2025-06-30 14928295 ns10:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14928295 ns5:CurrentFinancialInstruments 2025-06-30 14928295 ns5:CurrentFinancialInstruments 2024-06-30 14928295 ns5:Non-currentFinancialInstruments 2025-06-30 14928295 ns5:Non-currentFinancialInstruments 2024-06-30 14928295 ns5:ShareCapital 2025-06-30 14928295 ns5:ShareCapital 2024-06-30 14928295 ns5:SharePremium 2025-06-30 14928295 ns5:SharePremium 2024-06-30 14928295 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 14928295 ns5:RetainedEarningsAccumulatedLosses 2024-06-30 14928295 ns10:Director1 2024-07-01 2025-06-30 14928295 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-01 2025-06-30

| Company registration number: | 14928295
| Unaudited financial statements
| for the year ended 30 June 2025
| for
| Shuffle Finance Ltd
| Pages for filing with the Registrar

| Company registration number: | 14928295
| Shuffle Finance Ltd
| Balance sheet
| as at 30 June 2025
|  |  | 30 Jun 25 |  | 30 Jun 24
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Intangible assets | 4 |  | 241 |  |  |  | 314 |  |
| Tangible assets | 5 |  | 13,781 |  |  |  | 4,718 |  |
|  |  |  |  |  | 14,022 |  |  |  | 5,032
| Current assets |  |  |  |  |  |  |  |  |
| Debtors |  |  | 1,539,054 |  |  |  | 34,786 |  |
| Cash at bank and in hand |  |  | 1,054,442 |  |  |  | 616,481 |  |
|  |  |  |  |  | 2,593,496 |  |  |  | 651,267
| Creditors: amounts falling due within one year |  |  |  |  | 12,098 |  |  |  | (16,222)
| Net current assets |  |  |  |  | 2,605,594 |  |  |  | 635,045
| Total assets less current liabilities |  |  |  |  | 2,619,616 |  |  |  | 640,077
| Creditors: Amounts falling due after more than one year |  |  |  |  | - |  |  |  | (1,113,000)
| NET ASSETS/(LIABILITIES) |  |  |  |  | 2,619,616 |  |  |  | (472,923)
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 3 |  |  |  | 2
| Share premium account |  |  |  |  | 4,089,252 |  |  |  | -
| Profit and loss account |  |  |  |  | (1,469,639) |  |  |  | (472,925)
| TOTAL EQUITY |  |  |  |  | 2,619,616 |  |  |  | (472,923)
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2025.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 14928295
| Shuffle Finance Ltd
| Balance sheet - continued
| as at 30 June 2025
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
| In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 12 March 2026 and signed on its behalf by:
| Mr E Ottens, Director |  |
| 12 March 2026 |  |
| 2

| Shuffle Finance Ltd
| Notes to the financial statements
| for the year ended 30 June 2025
| 1 | Company information
|  | Shuffle Finance Ltd is a private company registered in England and Wales. Its registered number is 14928295. The company is limited by shares. Its registered office is 27 Old Gloucester Street, London, WC1N 3AX.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Presentation currency
|  | The company's financial statements are presented in Sterling.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Changes in accounting policies
|  | The company has reclassified certain loans from non-basic financial instruments measured at fair value through profit or loss to basic financial instruments measured at amortised cost using the effective interest method. Following a reassessment of the contractual terms, the directors concluded that this accounting policy provides more reliable and relevant information. The change has been applied retrospectively and prior year comparatives have been restated. The effect of the restatement was to decrease profit for the year ended 30 June 2024 by £12,000, arising from the reversal of a £20,000 fair value gain and an £8,000 customer discount expense previously recognised. Opening retained earnings at 1 July 2024 have been reduced by £12,000. The loans to which the restatement relates were repaid during the year. New loans have subsequently been issued and are accounted for as basic financial instruments measured at amortised cost.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
| 3

| Shuffle Finance Ltd
| Notes to the financial statements - continued
| for the year ended 30 June 2025
| 2 | Accounting policies - continued
|  | Intangible assets
|  | Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
|  | Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|  | Patents and licences | - | 25% reducing balance
|  | Tangible fixed assets
|  | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Plant and machinery | - | 25% reducing balance
|  | Fixtures & fittings | - | 25% reducing balance
|  | Computer equipment | - | 25% reducing balance
|  | Financial instruments
|  | The company classifies its loans as basic financial instruments in accordance with Section 11 of FRS 102. Loans receivable are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method. Interest income is recognised in profit or loss using the effective interest rate applicable to the instrument. Financial liabilities are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled or expires.
|  | Foreign currencies
|  | Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
|  | Retirement benefits
|  | The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
| 3 | Average number of employees
|  | During the year the average number of employees was 13 (2024 - 4).
| 4

| Shuffle Finance Ltd
| Notes to the financial statements - continued
| for the year ended 30 June 2025
| 4 | Intangible assets
|  |  |  |  |  |  | Other intangible assets
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 July 2024 |  |  |  |  | 366
|  | At 30 June 2025 |  |  |  |  | 366
|  | Amortisation |  |  |  |  |
|  | At 1 July 2024 |  |  |  |  | 52
|  | Charge for year |  |  |  |  | 73
|  | At 30 June 2025 |  |  |  |  | 125
|  | Net book value
|  | At 30 June 2025 |  |  |  |  | 241
|  | At 30 June 2024 |  |  |  |  | 314
| 5 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 July 2024 |  |  |  |  | 5,517
|  | Additions |  |  |  |  | 11,325
|  | At 30 June 2025 |  |  |  |  | 16,842
|  | Depreciation
|  | At 1 July 2024 |  |  |  |  | 799
|  | Charge for year |  |  |  |  | 2,262
|  | At 30 June 2025 |  |  |  |  | 3,061
|  | Net book value
|  | At 30 June 2025 |  |  |  |  | 13,781
|  | At 30 June 2024 |  |  |  |  | 4,718
| 6 | Financial instruments
| 5

| Shuffle Finance Ltd
| Notes to the financial statements - continued
| for the year ended 30 June 2025
| 6 | Financial instruments - continued
|  | As at 30 June 2025, a basic financial instrument measured at amortised cost was recognised with a carrying amount of £1,490,122.
| 6