REGISTERED NUMBER: 11702804 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Devil Gaming Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr Darren Fisk

Mr Ciaron Roddy

REGISTERED OFFICE:

Store First

Millenium Street

Preston

Lancashire

PR2 5BL

REGISTERED NUMBER:

11702804 (England and Wales)

ACCOUNTANTS:

Mark Vickers Accountants Limited

Ground Floor

6&7 Eastway Business Village

Olivers Place

Preston

Lancashire

PR2 9WT

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Devil Gaming Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Devil Gaming Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Devil Gaming Limited and state those matters that we have agreed to state to the Board of Directors of Devil Gaming Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Devil Gaming Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Devil Gaming Limited. You consider that Devil Gaming 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 financial statements of Devil Gaming 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 financial statements.

Mark Vickers Accountants Limited

Ground Floor

6&7 Eastway Business Village

Olivers Place

Preston

Lancashire

PR2 9WT

Date: .............................................

FIXED ASSETS

Intangible assets

4

37,480

37,480

Tangible assets

5

350,370

301,500

387,850

338,980

CURRENT ASSETS

Debtors

6

8,238

1,943

Cash at bank and in hand

12,089

6,778

20,327

8,721

CREDITORS

Amounts falling due within one year

7

124,498

154,315

NET CURRENT LIABILITIES

(104,171

)

(145,594

)

TOTAL ASSETS LESS CURRENT LIABILITIES

283,679

193,386

CREDITORS

Amounts falling due after more than one year

8

(19,459

)

(5,833

)

PROVISIONS FOR LIABILITIES

(84,089

)

(69,345

)

NET ASSETS

180,131

118,208

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

180,031

118,108

SHAREHOLDERS' FUNDS

180,131

118,208

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 directors acknowledge their 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 Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

Mr Ciaron Roddy - Director

Mr Darren Fisk - Director

1.	STATUTORY INFORMATION

Devil Gaming 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 0, is being amortised evenly over its estimated useful life of nil 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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

37,480

NET BOOK VALUE

At 30 September 2025

37,480

At 30 September 2024

37,480

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

558,965

29,670

13,182

601,817

Additions

123,788

53,979

-

177,767

Disposals

(17,156

)

(5,000

)

-

(22,156

)

At 30 September 2025

665,597

78,649

13,182

757,428

DEPRECIATION

At 1 October 2024

273,207

17,543

9,567

300,317

Charge for year

100,711

15,589

2,144

118,444

Eliminated on disposal

(10,453

)

(1,250

)

-

(11,703

)

At 30 September 2025

363,465

31,882

11,711

407,058

NET BOOK VALUE

At 30 September 2025

302,132

46,767

1,471

350,370

At 30 September 2024

285,758

12,127

3,615

301,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

6,272

-

Other debtors

1,966

1,943

8,238

1,943

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

14,592

-

Trade creditors

1,693

1,194

Taxation and social security

47,930

32,219

Other creditors

60,283

120,902

124,498

154,315

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

19,459

-

Other creditors

-

5,833

19,459

5,833

9.	SECURED DEBTS

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from Santander.