Bossa SPV 1 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13936994

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	460,902		657,948
Cash at bank and in hand		63,444		371,977

		524,346		1,029,925
Creditors: Amounts Falling Due Within One Year	5	(524,345 )		(1,029,924 )

NET CURRENT ASSETS (LIABILITIES)			1		1

TOTAL ASSETS LESS CURRENT LIABILITIES			1		1

NET ASSETS			1		1

CAPITAL AND RESERVES
Called up share capital	6		1		1

SHAREHOLDERS' FUNDS			1		1

Page 1

Page 2

Bossa SPV 1 Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Carlos Olifiers

Director

20 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Bossa SPV 1 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13936994 . The registered office is Simpsons Fm, Pentlow, Sudbury, Suffolk, CO10 7JT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover includes sales fees paid to third party agents which have been deducted as a cost of sale in accordance with Section 23 FRS102.

Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

The tax currently payable is based on taxable profit for the year. The amount of tax reported includes corporation tax charged on the Audio Visual Expenditure Credit which is included in sales. A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	35,000	-
Other debtors	425,902	657,948

	460,902	657,948

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Bossa SPV 1 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	38,225	18,805
Amounts owed to group undertakings	482,120	979,640
Other creditors	4,000	31,479

	524,345	1,029,924

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

The company has taken advantage of the exemption under paragraph 33.1a of FRS 102 from disclosing transactions entered into between two or more members of the group, where any subsidiary undertaking which is party to the transaction is wholly owned by a member of that group.

8. Ultimate Controlling Party

The company's immediate parent company is Bossa Studios Limited. The parent company is registered in England and Wales.

Bossaco Limited is the ultimate parent company and is incorporated in England & Wales and has a registered office address of 71 Queen Victoria Street, London, EC4V 4BE.

The directors do not consider there to be an ultimate controlling party.

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