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REGISTERED NUMBER: 06987011 (England and Wales)

| DEVFIRE ENTERTAINMENT LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

DEVFIRE ENTERTAINMENT LIMITED (REGISTERED NUMBER: 06987011) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| DEVFIRE ENTERTAINMENT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | Mr J C Lewis

| REGISTERED OFFICE: | 24 Victoria Road

| Kenfig Hill

| Bridgend

| CF33 6ER

| REGISTERED NUMBER: | 06987011 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

DEVFIRE ENTERTAINMENT LIMITED (REGISTERED NUMBER: 06987011) |

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,884 |  | 10,752 |  |

3,884 |  | 10,752 |  |

CURRENT ASSETS

Cash at bank | 134 |  | 265 |  |

CREDITORS

Amounts falling due within one year | 6 | 23,949 |  | 20,204 |  |

NET CURRENT LIABILITIES | (23,815 | ) | (19,939 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (19,931 | ) | (9,187 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (404 | ) |

NET LIABILITIES | (19,931 | ) | (8,783 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | (19,932 | ) | (8,784 | ) |

SHAREHOLDERS' FUNDS | (19,931 | ) | (8,783 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 11 May 2026 and were signed by:

Mr J C Lewis - Director

DEVFIRE ENTERTAINMENT LIMITED (REGISTERED NUMBER: 06987011) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Devfire Entertainment 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

| 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.

| Tangible fixed assets

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

| Freehold property | - | 10% straight line on cost

| Computer equipment | - | 20% straight line on cost

| 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

DEVFIRE ENTERTAINMENT LIMITED (REGISTERED NUMBER: 06987011) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 September 2024

| and 31 August 2025 | 10,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

Freehold | Computer |

property | equipment | Totals |

| £ | £ | £

| COST

| At 1 September 2024 | 9,000 |  | 63,696 |  | 72,696 |  |

| Additions | - |  | 1,000 |  | 1,000 |  |

| At 31 August 2025 | 9,000 |  | 64,696 |  | 73,696 |  |

| DEPRECIATION

| At 1 September 2024 | 8,100 |  | 53,844 |  | 61,944 |  |

| Charge for year | 900 |  | 6,968 |  | 7,868 |  |

| At 31 August 2025 | 9,000 |  | 60,812 |  | 69,812 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | 3,884 |  | 3,884 |  |

| At 31 August 2024 | 900 |  | 9,852 |  | 10,752 |  |

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

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 200 |  | 1,506 |  |

| Other creditors | 23,749 |  | 18,698 |  |

23,949 |  | 20,204 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | - |  | (404 | ) |

DEVFIRE ENTERTAINMENT LIMITED (REGISTERED NUMBER: 06987011) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |