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REGISTERED NUMBER: 13017486 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 30 April 2026

for

SPECTACULAR SKULDUGGERY LTD

SPECTACULAR SKULDUGGERY LTD (REGISTERED NUMBER: 13017486) |

Contents of the Financial Statements

for the period 1 February 2025 to 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 5 |

| SPECTACULAR SKULDUGGERY LTD |

Company Information

for the period 1 February 2025 to 30 April 2026

| DIRECTORS: | F Harvey

| J W Hopper

| REGISTERED OFFICE: | 2nd Floor, Crossweys

| 28 -30 High Street

| Guildford

| GU1 3EL

| REGISTERED NUMBER: | 13017486 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

SPECTACULAR SKULDUGGERY LTD (REGISTERED NUMBER: 13017486) |

Balance Sheet

30 April 2026

2026 | 2025 |

| Notes | £ | £

CURRENT ASSETS

Debtors | 4 | 7,809,151 |  | 5,069,607 |  |

Cash at bank | - |  | 34 |  |

7,809,151 |  | 5,069,641 |  |

CREDITORS

Amounts falling due within one year | 5 | (11,200 | ) | (12,320 | ) |

NET CURRENT ASSETS | 7,797,951 |  | 5,057,321 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,797,951 |  | 5,057,321 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 1 |  | 1 |  |

Retained earnings | 7,797,950 |  | 5,057,320 |  |

SHAREHOLDERS' FUNDS | 7,797,951 |  | 5,057,321 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 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 18 May 2026 and were signed on its behalf by:

F Harvey - Director

SPECTACULAR SKULDUGGERY LTD (REGISTERED NUMBER: 13017486) |

Notes to the Financial Statements

for the period 1 February 2025 to 30 April 2026

1. | STATUTORY INFORMATION

| Spectacular Skulduggery Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is measured at the fair value of the consideration received or receivable net of VAT and trade discounts, and is recognised as follows:

| Revenue from the sale of video game development services is recognised contract activity progresses. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Taxation

| Taxation for the period 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.

| Impairment

| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 (2025 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Amounts owed by group undertakings | 5,061,461 |  | 1,490,505 |  |

| Other debtors | 2,747,690 |  | 3,579,102 |  |

7,809,151 |  | 5,069,607 |  |

SPECTACULAR SKULDUGGERY LTD (REGISTERED NUMBER: 13017486) |

Notes to the Financial Statements - continued

for the period 1 February 2025 to 30 April 2026

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

| £ | £

| Trade creditors | - |  | 6,720 |  |

| Other creditors | 11,200 |  | 5,600 |  |

11,200 |  | 12,320 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

value: |  | £ | £

| 1 | Ordinary | £1 | 1 |  | 1 |  |

7. | CONTROLLING PARTY

| The ultimate controlling party is Glowmade Ltd, a company registered in England and Wales (company number: 9655330)

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Spectacular Skulduggery Ltd

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 Spectacular Skulduggery Ltd for the period ended 30 April 2026 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Spectacular Skulduggery Ltd, 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 Spectacular Skulduggery Ltd and state those matters that we have agreed to state to the Board of Directors of Spectacular Skulduggery Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Spectacular Skulduggery Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Spectacular Skulduggery Ltd 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 Spectacular Skulduggery Ltd. You consider that Spectacular Skulduggery Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Spectacular Skulduggery Ltd. 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.

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

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