Company registration number 11538819 (England and Wales)
Bonmoja Limited
Financial Statements
For the year ended
31 December 2025
Pages for filing with registrar
Bonmoja Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 7
Bonmoja Limited
Statement Of Financial Position
As at 31 December 2025
- 1 -
2025
2024
Notes
€
€
€
€
Fixed assets
Intangible assets
4
1,635
2,044
Investments
5
90,939
91,084
92,574
93,128
Current assets
Debtors
6
2,146,039
5,057,294
Cash at bank and in hand
2,359,631
528,320
4,505,670
5,585,614
Creditors: amounts falling due within one year
7
(522,831)
(163,800)
Net current assets
3,982,839
5,421,814
Net assets
4,075,413
5,514,942
Capital and reserves
Called up share capital
6,224
6,224
Share premium account
8,119,242
8,119,242
Profit and loss reserves
(4,050,053)
(2,610,524)
Total equity
4,075,413
5,514,942

The notes on pages 2 to 7 form part of these financial statements.

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 May 2026 and are signed on its behalf by:
C. Duncan
Director
Company registration number 11538819 (England and Wales)
Bonmoja Limited
Notes To The Financial Statements
For the year ended 31 December 2025
- 2 -
1
General information

Bonmoja Limited is a private company limited by shares incorporated in England and Wales. The registered office is Dixcart House, Addlestone Road, Bourne Business Park, Addlestone, Surrey, KT15 2LE.

2
Accounting policies
2.1
Basis of preparation

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 presented in euros, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest E uro (€).

During the year ended 31 December 2025, the company changed its functional currency from Sterling (£) to E uro (€). The directors determined that, with effect from 1 January 2025, the euro is the currency of the primary economic environment in which the company operates, reflecting that the majority of revenue and costs are now denominated in euros. In accordance with FRS 102, this change has been accounted for prospectively from the date of change.

The company has also changed its presentation currency from Sterling (£) to E uro (€). Comparative amounts have therefore been restated into euros in accordance with FRS 102 Section 30.

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

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

On 31 July 2025 the company acquired the trade and assets of another group entity and the directors expect the acquired business to be profitable going forward. The directors also expect that financial support will be made available by the company’s parent undertaking and its shareholders, if required, to enable the company to meet its obligations as they fall due.Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Bonmoja Limited
Notes To The Financial Statements (Continued)
For the year ended 31 December 2025
2
Accounting policies
(Continued)
- 3 -
2.3
Revenue

Turnover is measured at the fair value of the consideration receivable and represents amounts earned in the ordinary course of business, exclusive of value added tax.

The company generates turnover from the licensing of its trademark to third-party and group operators under formal trademark licence agreements, as well as from the provision of software platform services. Under the licence agreements, the company is entitled to receive a monthly royalty fee calculated by reference to the licensee’s turnover.

Turnover from trademark royalties is recognised in the period in which the underlying revenue is generated by the licensee. Turnover from the provision of software platform services, including platform royalties, is recognised in the period to which the services relate in accordance with the terms of the relevant customer agreements.

2.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

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:

Trademark
10 years
2.5
Tangible fixed assets

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

Depreciation 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:

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.

2.6
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

2.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.8
Cash and cash equivalents

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.

Bonmoja Limited
Notes To The Financial Statements (Continued)
For the year ended 31 December 2025
2
Accounting policies
(Continued)
- 4 -
2.9
Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price and subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2.10
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Bonmoja Limited
Notes To The Financial Statements (Continued)
For the year ended 31 December 2025
2
Accounting policies
(Continued)
- 5 -
2.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2.13
Foreign exchange

Transactions in currencies other than euros are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

3
Employees

The average monthly number of persons employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Intangible fixed assets
Trademark
€
Cost
At 1 January 2025 and 31 December 2025
5,107
Amortisation and impairment
At 1 January 2025
3,063
Amortisation charged for the year
409
At 31 December 2025
3,472
Carrying amount
At 31 December 2025
1,635
At 31 December 2024
2,044
5
Fixed asset investments
2025
2024
€
€
Shares in group undertakings and participating interests
90,939
91,084
Bonmoja Limited
Notes To The Financial Statements (Continued)
For the year ended 31 December 2025
5
Fixed asset investments
(Continued)
- 6 -
Movements in fixed asset investments
Shares in subsidiaries
€
Cost or valuation
At 1 January 2025
91,084
Disposals
(145)
At 31 December 2025
90,939
Carrying amount
At 31 December 2025
90,939
At 31 December 2024
91,084
6
Debtors
2025
2024
Amounts falling due within one year:
€
€
Trade debtors
1,076,863
55,488
Amounts owed by group undertakings
306,854
4,906,954
Other debtors
233,575
94,852
1,617,292
5,057,294
2025
2024
Amounts falling due after more than one year:
€
€
Deferred tax asset
528,747
-
0
Total debtors
2,146,039
5,057,294
7
Creditors: amounts falling due within one year
2025
2024
€
€
Trade creditors
516,278
158,354
Other creditors
6,553
5,446
522,831
163,800
8
Related party transactions
Bonmoja Limited
Notes To The Financial Statements (Continued)
For the year ended 31 December 2025
8
Related party transactions
(Continued)
- 7 -

On 31 July 2025, the company acquired the trade and certain assets and liabilities of one of its subsidiary undertakings. The consideration for the transfer was determined as the aggregate book value of the assets acquired less the book value of liabilities assumed at that date, amounting to €1,217,775.

Under the terms of the asset purchase agreement, the consideration was settled by offset against an intercompany loan receivable of €4,405,319 due from the subsidiary undertaking at the transaction date. Following this offset, the remaining balance of €3,187,544 was written off during the year.

On 31 December 2025, a further balance of €91,935 due from the company to the subsidiary undertaking was written off and recognised as income in the s tatement of comprehensive income.

Also on 31 December 2025, an intra-group receivable of £66,826 due from another subsidiary undertaking was written off.

9
Parent company

The company is controlled by its parent company Bonmoja AB, incorporated in Sweden, with registered office at c/o Epicenter Stockholm Malmskillnadsgatan 44A , 111 57 Stockholm, Sweden.

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