Company registration number 15935065 (England and Wales)
GAMECHANGER INVESTMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
The Octagon
Suite E2, 2nd Floor
Middleborough
Colchester
CO1 1TG
GAMECHANGER INVESTMENTS LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
GAMECHANGER INVESTMENTS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
Notes
£
£
Fixed assets
Tangible assets
4
1,474
Investments
5
158,253,656
158,255,130
Current assets
Debtors
6
631,217
Cash at bank and in hand
994,351
1,625,568
Creditors: amounts falling due within one year
7
(1,695,000)
Net current liabilities
(69,432)
Net assets
158,185,698
Capital and reserves
Called up share capital
3,370
Share premium account
158,250,386
Profit and loss reserves
(68,058)
Total equity
158,185,698

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 1 April 2026
Steve Daniels
Director
Company registration number 15935065 (England and Wales)
GAMECHANGER INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Gamechanger Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Octagon, Suite E2, 2nd Floor, Middleborough, Essex, CO1 1TG.

1.1
Reporting period

The financial statements have been prepared for a c13 month accounting period, being the first period issued by the registrar. Therefore future periods will not be wholly comparable.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.3
Going concern

At the year end the company had net current liabilities of £69,432. However, in the opinion of the directors the company will have sufficient working capital to meet all liabilities as they fall due. Consequently the financial statements have been prepared on a going concern basis.true

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation 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:

Computers
20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

GAMECHANGER INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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). 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.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

GAMECHANGER INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 4 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
1
4
Tangible fixed assets
Computers
£
Cost
At 4 September 2024
-
0
Additions
1,499
At 30 September 2025
1,499
Depreciation and impairment
At 4 September 2024
-
0
Depreciation charged in the period
25
At 30 September 2025
25
Carrying amount
At 30 September 2025
1,474
5
Fixed asset investments
2025
£
Other investments other than loans
158,253,656
Movements in fixed asset investments
Other
£
Cost or valuation
At 4 September 2024
-
Valuation changes
158,253,656
At 30 September 2025
158,253,656
Carrying amount
At 30 September 2025
158,253,656
GAMECHANGER INVESTMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
5
Fixed asset investments
(Continued)
- 5 -

The company owns 2,965 ordinary shares of £0.01 each in Pozitive Holdings Limited, a company incorporated in England, registered office One Canada Square Canary Wharf, Floor 10 (North West), London England, 5AB.

The company owns 150 ordinary shares of £0.01 each in Pozitive Finance Limited, a company incorporated in England, registered office One Canada Square Canary Wharf, Floor 10 (North West), London England, 5AB. This company dissolved on 11/11/2025.

The company owns 20 ordinary shares of £0.01 each in ENPAAS Limited, a company incorporated in England, registered office One Canada Square Canary Wharf, Floor 10 (North West), London England, 5AB.

The company owns 26 ordinary shares of £1.00 each in MPAAS Limited, a company incorporated in England, registered office One Canada Square Canary Wharf, Floor 10 (North West), London England, 5AB.

The company owns 29 ordinary shares of £1.00 each in ENPAAS Group Limited, a company incorporated in Isle of Man, registered office 2nd Floor, Opul Centre, Loch Promenade, Douglas, IM1 2LZ, Isle of Man.

The company owns 30 ordinary shares of £1.00 each in Megacorp Group Limited, a company incorporated in Isle of Man, registered office 2nd Floor, Opul Centre, Loch Promenade, Douglas, IM1 2LZ, Isle of Man.

The company owns 30 ordinary shares of £1.00 each in Megacorp Aviation Limited, a company incorporated in Isle of Man, registered office 2nd Floor, Opul Centre, Loch Promenade, Douglas, IM1 2LZ, Isle of Man.

6
Debtors
2025
Amounts falling due within one year:
£
Other debtors
631,217
7
Creditors: amounts falling due within one year
2025
£
Other creditors
1,695,000
8
Directors' transactions
Loans
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Advances and repayments
-
-
591,053
591,053
-
591,053
591,053
2025-09-30 2024-09-04 false false false 01 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Steve Daniels 15935065 2024-09-04 2025-09-30 15935065 2025-09-30 15935065 core:ComputerEquipment 2025-09-30 15935065 core:CurrentFinancialInstruments 2025-09-30 15935065 core:ShareCapital 2025-09-30 15935065 core:SharePremium 2025-09-30 15935065 core:RetainedEarningsAccumulatedLosses 2025-09-30 15935065 bus:Director1 2024-09-04 2025-09-30 15935065 core:ComputerEquipment 2024-09-04 2025-09-30 15935065 core:ComputerEquipment 2024-09-03 15935065 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 15935065 bus:PrivateLimitedCompanyLtd 2024-09-04 2025-09-30 15935065 bus:SmallCompaniesRegimeForAccounts 2024-09-04 2025-09-30 15935065 bus:FRS102 2024-09-04 2025-09-30 15935065 bus:AuditExemptWithAccountantsReport 2024-09-04 2025-09-30 15935065 bus:FullAccounts 2024-09-04 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP