Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Financial Statements of
The Mobile Gaming Awards Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Mobile Gaming Awards Ltd for the year ended 31 December 2025 which comprise the statement of comprehensive income, 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 at
https://www.icaew.com/regulation/a-z.

It is your duty to ensure that The Mobile Gaming Awards Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The Mobile Gaming Awards Ltd. You consider that The Mobile Gaming Awards Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Mobile Gaming Awards 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 accounts.

Use of our report

This report is made solely to the Board of Directors of The Mobile Gaming Awards Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of The Mobile Gaming Awards Ltd and state those matters that we have agreed to state to the Board of Directors of The Mobile Gaming Awards Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Mobile Gaming Awards Ltd and its Board of Directors, as a body, for our work or for this report.

......................................

KSEG
Chartered Accountants
Belfry House
Champions Way
Hendon
London
NW4 1PX

15 May 2026

The Mobile Gaming Awards Ltd

(Registration number: 13444179)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	29,758	39,649
Current assets
Debtors	5	152	36,261
Cash at bank and in hand		25,245	47,449
		25,397	83,710
Creditors: Amounts falling due within one year	6	(704,143)	(748,679)
Net current liabilities		(678,746)	(664,969)
Net liabilities		(648,988)	(625,320)
Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(649,088)	(625,420)
Shareholder's deficit		(648,988)	(625,320)

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.

The 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The statement of comprehensive income and the directors' report are not delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised for issue by the Board on 15 May 2026 and signed on its behalf by:
 

......................................... T F Mercey Director

The Mobile Gaming Awards Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England. The registered office address is shown on page 1.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A Small Entities and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated.

Going concern

The directors are of the opinion that the preparation of the financial statements on a going concern basis is justified as the company has received assurance from its parent undertaking that it has access to financial resources to cover the company's liquidity requirements. On that basis, the directors consider that the company will be able to meet its liabilities as they fall due for the foreseeable future, being a period of at least 12 months from the date on which these financial statements are approved.

Turnover

Turnover represents income earned, net of value added tax, in respect of events that have taken place during the year.

Foreign currency transactions and balances

Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. Any differences are recognised in profit or loss. Any non-monetary items that are initially measured at historic cost in a foreign currency are not re-translated at each reporting date.

Tax

The tax expense or credit comprises current and, where applicable, deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The company's liability for current tax is calculated using tax rates and laws that have been enacted or substantively enacted by the end of the reporting period.

The Mobile Gaming Awards Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against suitable future taxable profits.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the end of the reporting date and that are expected to apply to the reversal of the timing difference.

Current and deferred tax assets and liabilities are not discounted.

Intangible assets

The company capitalised its website development costs. It is stated in the balance sheet at historic cost, less any subsequent accumulated amortisation and impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website development costs	Straight line basis over 5 years

Cash at bank and in hand

This comprises cash at bank and in hand.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Financial instruments

Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than its legal form.

The company's cash at bank and in hand, other debtors, trade and other creditors are measured initially at transaction price and subsequently at amortised cost using the effective interest method, where appropriate.

3	Employees and directors information

The company had no employees (2024 - none) and 2 directors (2024 - 2) during the year. The directors did not receive any remuneration in the year (2024 - £nil).

The Mobile Gaming Awards Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Intangible assets

	Website development costs   £
Cost
At 1 January 2025	49,455
At 31 December 2025	49,455
Amortisation
At 1 January 2025	9,806
Amortisation charge during the year	9,891
At 31 December 2025	19,697
Carrying amount
At 31 December 2025	29,758
At 31 December 2024	39,649

5

Debtors

	2025 £	2024 £
Prepayments	152	142
Other debtors	-	36,119
	152	36,261

6	Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	334	30,021
Amounts due to parent undertaking	255,000	255,000
Amounts due to group undertaking	445,559	452,043
Accruals	3,250	11,615
	704,143	748,679