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REGISTERED NUMBER: 08704328 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

METABALL SOFTWARE LIMITED

METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 2 |

METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,384 |  | 3,178 |  |

CURRENT ASSETS

Debtors | 5 | 19,163 |  | 28,764 |  |

Cash at bank | 664,100 |  | 640,594 |  |

683,263 |  | 669,358 |  |

CREDITORS

Amounts falling due within one year | 6 | 22,212 |  | 58,391 |  |

NET CURRENT ASSETS | 661,051 |  | 610,967 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 663,435 |  | 614,145 |  |

PROVISIONS FOR LIABILITIES | 7 | 600 |  | 800 |  |

NET ASSETS | 662,835 |  | 613,345 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 662,834 |  | 613,344 |  |

662,835 |  | 613,345 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 May 2026 and were signed by:

A H Haskell - Director

METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Metaball Software Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08704328

| Registered office: | Third Floor

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover represents online sales of virtual gaming and in-game purchases net of EU VAT and is recognised at the point of purchase.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 7,383 |  |

| DEPRECIATION

| At 1 October 2024 | 4,205 |  |

| Charge for year | 794 |  |

| At 30 September 2025 | 4,999 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,384 |  |

| At 30 September 2024 | 3,178 |  |

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

2025 | 2024 |

£ | £ |

| Directors' current accounts | - |  | 9,780 |  |

| Tax | 19,163 |  | 18,984 |  |

19,163 |  | 28,764 |  |

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

2025 | 2024 |

£ | £ |

| Tax | 13,136 |  | 53,586 |  |

| VAT | 7,952 |  | 3,375 |  |

| Directors' current accounts | 1,124 |  | 1,430 |  |

22,212 |  | 58,391 |  |

METABALL SOFTWARE LIMITED (REGISTERED NUMBER: 08704328) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| Loans from the director are provided interest free and repayable on demand.

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 600 |  | 800 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 800 |  |

| Accelerated Capital Allowance | (200 | ) |

| Balance at 30 September 2025 | 600 |  |