Intangible assets have been restated due to the prior year adjustment. See note 16.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Digital Division Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Prospect House, 1 Prospect Place, Pride Park, Derby, DE24 8HG. The company registration number is 09574591.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The services provided by the Company comprise the operation of an online casino, together with affiliate and related services provided to other gaming operators. Turnover is stated exclusive of value-added tax ("VAT").

Turnover from casino gaming represents net winnings, being amounts staked by customers net of customer winnings, and is stated net of the cost of customer promotions and bonuses incurred in the year. Turnover from gaming activities is recognised at the point at which the relevant gaming transaction is completed.

Affiliate commission and other fee income earned from related services is recognised in the period to which it relates, in accordance with the substance of the relevant agreements, and is also recorded within turnover.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest method. Loans and borrowings that are receivable within one year are not discounted. If an arrangement constitutes a finance transaction it is measured at present value of future payments discounted at a market rate of interest for a similar loan.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

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.

The average monthly number of persons (including directors) employed by the company during the year was:

For 2024, £27,968 of VAT has been reclassified to other tax and social security. Gaming duty payable of £264,885 has been reclassified from accruals and deferred income to other tax and social security.

The bank loan is secured by a fixed and floating charge over the company's assets.

The shares carry full dividend and voting rights and rights to a share in any proceeds in the event of a company sale or liquidation.

During the year under review, the company paid its directors dividends totalling £1,759,200 (2024: £174,324).

As at 31 May 2025, Mr D V Carroll owed the company £nil (2024: £20,000) by way of an interest free loan from the company.

In the opinion of the directors there is no one ultimate controlling party.

During the reporting period, a change in significant ownership of the company took place.

On 19 May 2025, a share-for-share exchange was completed by Mr F Linkleter and Mr D Carroll with iPlay Investments Limited and Red Error Limited which transferred 80% of the ownership of this company.

On 16 September 2025 2,000 ordinary shares were redesignated to 1000 A Ordinary shares and 1000 B Ordinary shares. All of the share types carry full dividend and voting rights and rights to a share in any proceeds in the event of a company sale or liquidation.

At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases not later than 1 year of £26,400 (2024: £25,300).

In preparing the financial statements for the year ended 31 May 2025, the following prior period adjustments have been recorded:

The Directors have reviewed the costs previously expensed relating to website development costs. In the Directors' opinions, some of these are capital in nature and have been subsequently capitalised. The prior year adjustment resulted in an adjustment of £104,724 to the opening reserves of 2024, with a -£10,606 P&L impact within 2024 due to differences between the capitalisation and amortisation of expenses, resulting in an overall impact on the 2024 closing reserves of £94,118.