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Company registration number:
10104456
Yourlottoservice UK Limited
Unaudited Filleted Financial Statements for the year ended
31 December 2025
Yourlottoservice UK Limited
Statement of Financial Position
31 December 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 3,008 |  | 6,752 |
Current assets |  |  |  |  |
Debtors | 6 | 104,360 |  | 137,316 |
Cash at bank and in hand |  | 3,441,849 |  | 3,452,418 |
|  | 3,546,209 |  | 3,589,734 |
Creditors: amounts falling due within one year | 7 | (2,079,789 | ) | (2,476,564 | )
Net current assets |  | 1,466,420 |  | 1,113,170 |
Total assets less current liabilities |  | 1,469,428 |  | 1,119,922 |
Creditors: amounts falling due after more than one year | 8 | - |  | (420,195 | )
Provisions for liabilities |  | (752 | ) | (1,688 | )
Net assets |  | 1,468,676 |  | 698,039 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 10,000 |  | 10,000 |
Profit and loss account |  | 1,458,676 |  | 688,039 |
Shareholders funds |  | 1,468,676 |  | 698,039 |

For the year ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
17 April 2026
, and are signed on behalf of the board by:

Ms Sandra Poepping
Director

Company registration number:
10104456
Yourlottoservice UK Limited
Notes to the Financial Statements
Year ended
31 December 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office and place of business is
Long Acre Barn
,
Pury Hill Business Park
,
Alderton Road, Paulerspury
,
Towcester
,
NN12 7LS
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for services rendered, stated net of discounts and Value Added Tax.

## Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Development costs | 20% straight line

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost.
Financial liabilities at amortised cost including bank borrowings are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried into the statement of financial position.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

## Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account

## 4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 1 January 2025 and 31 December 2025 | 238,361 |
Amortisation |  |
At 1 January 2025 | 231,609 |
Charge | 3,744 |
At 31 December 2025 | 235,353 |
Carrying amount |  |
At 31 December 2025 | 3,008 |
At 31 December 2024 | 6,752 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 57,842 |  | 95,956 |
Other debtors | 46,518 |  | 41,360 |
| 104,360 |  | 137,316 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 260,779 |  | 316,408 |
Taxation and social security | 264,530 |  | 348,130 |
Other creditors | 1,554,480 |  | 1,812,026 |
| 2,079,789 |  | 2,476,564 |

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

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | - |  | 420,195 |

## 9 Financial instruments and other assets measured at fair value through profit or loss

The fair value of financial instruments and other assets measured at fair value through profit or loss was as follows:

| 2025 | 2024
--- | --- | ---
| £ | £
Financial liabilities measured at fair value through profit or loss | 724,944 |  | 1,272,438 |

## 10 Related party transactions

For the period ended 31st December 2025 Ms S B Poepping a director of the company received consultancy fees of £684,810 (2024: £621,048) for services rendered by tcn. the consulting network GmbH during the year. This includes £196,579 (year ended 2024: £193,444) in respect of her services as director.

## 11 Controlling party

The controlling party by virtue of her shareholding, who excercised overall control for the year ended 31st December 2025 is Ms S B Poepping.