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REGISTERED NUMBER: 13223697 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

EQUITYMATCH.CO LIMITED

EQUITYMATCH.CO LIMITED (REGISTERED NUMBER: 13223697)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

EQUITYMATCH.CO LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTOR: | M Sulpizi

| REGISTERED OFFICE: | 38 Craven Street

| London

| WC2N 5NG

| REGISTERED NUMBER: | 13223697 (England and Wales)

| ACCOUNTANTS: | B&P Tax Legal Finance LLP

| 38 Craven Street

| London

| WC2N 5NG

EQUITYMATCH.CO LIMITED (REGISTERED NUMBER: 13223697)

BALANCE SHEET

28 FEBRUARY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 43,373 |  | 34,810 |  |

CURRENT ASSETS

Debtors | 5 | 51,612 |  | 96,027 |  |

Cash at bank | 102 |  | - |  |

51,714 |  | 96,027 |  |

CREDITORS

Amounts falling due within one year | 6 | (43,389 | ) | (308,354 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 8,325 |  | (212,327 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 51,698 |  | (177,517 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,229 |  | 1,143 |  |

Share premium | 426,417 |  | - |  |

Retained earnings | (375,948 | ) | (178,660 | ) |

51,698 |  | (177,517 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2026 and were signed by:

M Sulpizi - Director

EQUITYMATCH.CO LIMITED (REGISTERED NUMBER: 13223697)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| Equitymatch.co Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

| Turnover

| 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

| 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.

| Online platform is being amortised evenly over its estimated useful life of ten years.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

EQUITYMATCH.CO LIMITED (REGISTERED NUMBER: 13223697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets

| The company's financial assets comprise basic financial instruments, being trade and other receivables, amounts owed by group undertakings, cash and bank balances.

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of no more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Trade, other receivable and amounts owed by group undertakings are measured at transaction price less any impairment. Any impairment loss is recognised in the Profit and Loss.

| Financial assets are derecognised when contractual rights to the cash flows from the financial asset expires or are settled, or when substantially all the risks and rewards of ownership have been transferred.

| Financial liabilities

| The company's financial liabilities comprise of basic financial liabilities, including trade and other payables. These are initially recognised at transaction price.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled, or expires.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2024 | 34,810 |  |

| Additions | 11,250 |  |

| At 28 February 2025 | 46,060 |  |

| AMORTISATION

| Charge for year | 2,687 |  |

| At 28 February 2025 | 2,687 |  |

| NET BOOK VALUE

| At 28 February 2025 | 43,373 |  |

| At 29 February 2024 | 34,810 |  |

EQUITYMATCH.CO LIMITED (REGISTERED NUMBER: 13223697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 93,168 |  |

| Other debtors | 51,612 |  | 2,859 |  |

51,612 |  | 96,027 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 410 |  |

| Trade creditors | 80 |  | 17,044 |  |

| Amounts owed to group undertakings | 12,665 |  | - |  |

| Other creditors | 30,644 |  | 290,900 |  |

43,389 |  | 308,354 |  |

7. | RELATED PARTY DISCLOSURES

| At the end of reporting period the company was owned £115,237 (2024: £93,168) from H.S.M.I Limited, a company under the control of the company 's director. The loan bears no interest and is repayable on demand.