BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the operation of gaming and amusement machines. 14 May 2026 27 26 NI050993 2025-11-30 NI050993 2024-11-30 NI050993 2023-11-30 NI050993 2024-12-01 2025-11-30 NI050993 2023-12-01 2024-11-30 NI050993 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI050993 uk-curr:PoundSterling 2024-12-01 2025-11-30 NI050993 uk-bus:AbridgedAccounts 2024-12-01 2025-11-30 NI050993 uk-core:ShareCapital 2025-11-30 NI050993 uk-core:ShareCapital 2024-11-30 NI050993 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI050993 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI050993 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 NI050993 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI050993 uk-bus:FRS102 2024-12-01 2025-11-30 NI050993 uk-core:Land 2024-12-01 2025-11-30 NI050993 uk-core:PlantMachinery 2024-12-01 2025-11-30 NI050993 uk-core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 NI050993 uk-core:MotorVehicles 2024-12-01 2025-11-30 NI050993 2024-12-01 2025-11-30 NI050993 uk-bus:Director1 2024-12-01 2025-11-30 NI050993 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Spiros Poker Ltd

Abridged Unaudited Financial Statements

for the financial year ended 30 November 2025

Spiros Poker Ltd

Company Registration Number: NI050993

ABRIDGED BALANCE SHEET

as at 30 November 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 681,461 |  | 445,888
|  |  | ───────── |  | ─────────
Current Assets

Cash and cash equivalents |  |  | 528,924 |  | 663,686
Creditors: amounts falling due within one year |  |  | (195,053) |  | (246,933)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 333,871 |  | 416,753
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,015,332 |  | 862,641
Provisions for liabilities |  |  | (150,840) |  | (101,794)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 864,492 |  | 760,847
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 864,490 |  | 760,845
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 864,492 |  | 760,847
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Director's Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 14 May 2026

________________________________ |  |  |  |  |
Mrs. Sonya Mullen |  |  |  |  |
Director |  |  |  |  |

Spiros Poker Ltd

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

1. | General Information
| Spiros Poker Ltd is a private company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI050993. The registered office of the company is 8 William Street, Dungannon, BT70 1DX, Northern Ireland which is also the principal place of business of the company. The financial statements have been presented in Pound Sterling (£) which is also the functional currency of the company. The financial statements cover the individual entity for the year ended 30th November 2025.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of services supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Long leasehold property | - | 2% Straight line
|  | Plant and machinery | - | 20% Reducing balance
|  | Fixtures, fittings and equipment | - | 15% Straight line
|  | Motor vehicles | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was as follows:
|  | 2025 | 2024
|  | Number | Number
| Employees | 27 | 26
|  | ═════════ | ═════════

4. | Tangible assets
|  | Long | Plant and | Fixtures, | Motor | Total
|  | leasehold | machinery | fittings and | vehicles |
|  | property |  | equipment |  |
|  | £ | £ | £ | £ | £
| Cost
| At 1 December 2024 | 20,625 | 558,383 | 12,497 | - | 591,505
| Additions | - | 395,295 | - | 31,800 | 427,095
| Disposals | - | (111,955) | - | - | (111,955)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 20,625 | 841,723 | 12,497 | 31,800 | 906,645
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 December 2024 | - | 145,409 | 208 | - | 145,617
| Charge for the financial year | 1,031 | 136,884 | 2,499 | 2,385 | 142,799
| On disposals | - | (63,232) | - | - | (63,232)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 1,031 | 219,061 | 2,707 | 2,385 | 225,184
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 November 2025 | 19,594 | 622,662 | 9,790 | 29,415 | 681,461
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 30 November 2024 | 20,625 | 412,974 | 12,289 | - | 445,888
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5. | Pension commitments
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At 30th November 2025 unpaid contributions of £1,475.66. (2024: £553) were due to the pension provider. This is included in creditors: amounts falling due within one year.