Registration number: 15228173

Bet Tom Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Bet Tom Limited

Company Information

Directors

Mrs SC Head Mr P A Colley

Registered office

3a Kingfisher Court Uckfield East Sussex TN22 1QQ

Accountants

Blue Spire Limited Cawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Bet Tom Limited
for the Period Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bet Tom Limited for the period ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Bet Tom Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Bet Tom Limited and state those matters that we have agreed to state to the Board of Directors of Bet Tom Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bet Tom Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Bet Tom Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Bet Tom Limited. You consider that Bet Tom Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Bet Tom Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Blue Spire Limited
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

22 April 2026

Bet Tom Limited

(Registration number: 15228173)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	186,927	-
Current assets
Debtors	5	664,195	24,149
Cash at bank and in hand		2,562,337	60
		3,226,532	24,209
Creditors: Amounts falling due within one year	6	(2,203,975)	(41,122)
Net current assets/(liabilities)		1,022,557	(16,913)
Total assets less current liabilities		1,209,484	(16,913)
Provisions for liabilities		(27,741)	-
Net assets/(liabilities)		1,181,743	(16,913)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		1,181,643	(17,013)
Shareholders' funds/(deficit)		1,181,743	(16,913)

For the financial period 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 April 2026 and signed on its behalf by:
 

......................................... Mr P A Colley Director

Bet Tom Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
3a Kingfisher Court
Uckfield
East Sussex
TN22 1QQ

These financial statements were authorised for issue by the Board on 22 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

The company reports the gains and losses on all betting and gaming activities as revenue, which is measured at the fair value of the consideration received or receivable from customers less free bets, promotions, bonuses and other fair value adjustments.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Bet Tom Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 10 (2024 - 2).

Bet Tom Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
Additions	75,650	141,983	217,633
At 31 December 2025	75,650	141,983	217,633
Depreciation
Charge for the period	10,917	19,789	30,706
At 31 December 2025	10,917	19,789	30,706
Carrying amount
At 31 December 2025	64,733	122,194	186,927

5

Debtors

Current	2025 £	2024 £
Trade debtors	583,830	-
Prepayments	45,373	24,069
Other debtors	34,992	80
	664,195	24,149

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		127,788	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	3,912	41,082
Taxation and social security		561,032	-
Accruals and deferred income		601,003	-
Other creditors		910,240	40
		2,203,975	41,122

Bet Tom Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 December 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	20	20	20	20
Ordinary B of £1 each	62	62	62	62
Ordinary C of £1 each	9	9	9	9
Ordinary D of £1 each	9	9	9	9
	100	100	100	100

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £7,745.20 (2024 - £Nil) per each Ordinary A		154,904		-
Interim dividend of £4,001.00 (2024 - £Nil) per each Ordinary B		248,062		-
Interim dividend of £4,000.00 (2024 - £Nil) per each Ordinary C		36,000		-
Interim dividend of £4,000.00 (2024 - £Nil) per each Ordinary D		36,000		-
		474,966		-

9	Related party transactions

Summary of transactions with associates

Goodwin Racing Limited As at 31 October 2025 £3,912 (2024- £41,082) was owed by Bet Tom Limited to Goodwin Racing Limited, a company under common control.