REGISTERED NUMBER: 15924096 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

29 AUGUST 2024 TO 31 DECEMBER 2025

FOR

PREMATCH SPORTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L M Rohle

REGISTERED OFFICE:

Unit 5 Corsham Street

London

United Kingdom

N1 6DR

REGISTERED NUMBER:

15924096 (England and Wales)

ACCOUNTANTS:

Oury Clark Chartered Accountants

Herschel House

58 Herschel Street

Slough

Berkshire

SL1 1PG

FIXED ASSETS

Tangible assets

4

2,493

CURRENT ASSETS

Debtors

5

19,833

Cash at bank

33,641

53,474

CREDITORS

Amounts falling due within one year

6

879,629

NET CURRENT LIABILITIES

(826,155

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(823,662

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

(823,762

)

SHAREHOLDERS' FUNDS

(823,662

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 7 May 2026 and were signed by:

L M Rohle - Director

1.	STATUTORY INFORMATION

Prematch Sports Ltd 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.

The company receives financial support from Prematch Sports GmbH, its parent company incorporated in Germany. The directors of the parent company have indicated that they will continue to provide any financial support which may be necessary in order for the company to meet its liabilities, as they fall due, for a period in excess of 12 months and 1 day from the date of the report attached to these accounts. As a result, the director has continued to adopt the going concern basis in preparing these financial statements.

The company chose to extend their year end to 31 December 2025.

Turnover

Turnover represents the fair value of consideration receivable for services provided in the ordinary course of business, net of value added tax and any discounts or rebates.

The company’s turnover principally arises from the provision of access to its digital sports technology platform, including subscription-based services, data analytics and related technology services.

Turnover from the provision of services is recognised over time, by reference to the stage of completion of the service at the reporting date, as the customer simultaneously receives and consumes the benefits provided by the company’s performance.

Where services are provided under subscription arrangements, revenue is recognised on a straight-line basis over the contractual period to which the service relates.

Turnover is recognised only when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of revenue can be measured reliably.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment - Straight line over 5 years.

Taxation

Taxation for the period 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 period 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.

Financial instruments

Basic financial instruments, as covered by Section 11 of FRS102, are measured at amortised cost. The company does not have any Other Financial Instruments, as covered by Section 12 of FRS102.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,778

At 31 December 2025

2,778

DEPRECIATION

Charge for period

285

At 31 December 2025

285

NET BOOK VALUE

At 31 December 2025

2,493

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

19,833

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

21,460

Amounts owed to group undertakings

831,826

Taxation and social security

7,486

Other creditors & accruals

18,857

879,629

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

£

Within one year

27,498

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

£1

100

9.	ULTIMATE PARENT COMPANY

The ultimate parent company of Prematch Sports Ltd is Prematch Sports GmbH, a company incorporated in Germany.