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Registered Number: SC604783
Scotland
GARETH JAMES MORGAN LIMITED
Abridged Accounts
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

Gareth James Morgan Limited Contents Page For the year ended 31 January 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Gareth James Morgan Limited Accountants' Report For the year ended 31 January 2026
Chartered Accountant's report to the board of directors on the preparation of the unaudited statutory accounts of Gareth James Morgan Limited for the year ended 31 January 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gareth James Morgan Limited for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Gareth James Morgan Limited , as a body, in accordance with the terms of our engagement letter dated 05 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of Gareth James Morgan Limited and state those matters that we have agreed to state to the Board of Directors of Gareth James Morgan 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 Gareth James Morgan Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Gareth James Morgan 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 Gareth James Morgan Limited . You consider that Gareth James Morgan Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Gareth James Morgan 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 for the period ended 31 January 2026 .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 04 May 2026 1

Gareth James Morgan Limited Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 59,457 |  | 0
Tangible fixed assets | 4 | 15,756 |  | 19,695
Investments |  | 0 |  | 234,639
|  | 75,213 |  | 254,334
Current assets |  |  |
Debtors |  | 291 |  | 0
Cash at bank and in hand |  | 1,985 |  | 177
|  | 2,276 |  | 177
Creditors: amount falling due within one year |  | (544,679) |  | (544,725)
Net current assets |  | (542,403) |  | (544,548)
Total assets less current liabilities |  | (467,190) |  | (290,214)
Creditors: amount falling due after more than one year |  | 0 |  | (900)
Net assets |  | (467,190) |  | (291,114)
Capital and reserves |  |  |
Called up share capital | 5 | 1 |  | 1
Other Comprehensive Income | 6 | 0 |  | 122,726
Profit and loss account |  | (467,191) |  | (413,841)
Shareholders' funds |  | (467,190) |  | (291,114)
For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 04 May 2026 and were signed by:
------------------------------- Gareth Morgan Director
2

Gareth James Morgan Limited Notes to the Abridged Financial Statements For the year ended 31 January 2026
General Information Gareth James Morgan Limited is a private company, limited by shares, registered in Scotland, registration number SC604783, registration address Sgarbach House 10 Binniehill Road , Cumbernauld, Glasgow , G68 9AJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The financial statements have been prepared on a going concern basis as the directors have confirmed their willingness to provide financial support, if required, for at least 12 months from the date of approval. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Cryptocurrencies are not considered cash or cash equivalents as they are not legal tender and are subject to significant volatility. In accordance with applicable accounting standards (e.g., IFRS), cryptocurrencies are classified as intangible assets unless held for sale in the ordinary course of business, in which case they may be treated as inventory. Intangible assets are initially recognized at cost. Subsequently measured at: Cost less impairment, or Fair value (if revaluation model is applied and active market exists) Gains are not recognized until disposal (under cost model), while impairment losses are recognized in profit or loss. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Computer Equipment | 33% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Intangible fixed assets
Cost | Crypto Currency |  | Total
| £ |  | £
At 01 February 2025 | 234,639 |  | 234,639
Additions | - |  | -
Disposals | - |  | -
Revaluations | (175,182) |  | (175,182)
At 31 January 2026 | 59,457 |  | 59,457
Net book values
At 31 January 2026 | 59,457 |  | 59,457
At 31 January 2025 | 234,639 |  | 234,639
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 February 2025 | 30,773 |  | 10,850 |  | 41,623
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 January 2026 | 30,773 |  | 10,850 |  | 41,623
Depreciation
At 01 February 2025 | 11,078 |  | 10,850 |  | 21,928
Charge for year | 3,939 |  | - |  | 3,939
On disposals | - |  | - |  | -
At 31 January 2026 | 15,017 |  | 10,850 |  | 25,867
Net book values
Closing balance as at 31 January 2026 | 15,756 |  | - |  | 15,756
Opening balance as at 01 February 2025 | 19,695 |  | - |  | 19,695
5. | Share Capital Authorised 100 Ordinary shares of £0.01 each
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Ordinary shares of £0.01 each | 1 |  | 1
| 1 |  | 1
3