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REGISTERED NUMBER: 15162660 (England and Wales)

Unaudited Financial Statements

for the Period 1 October 2024 to 31 March 2026

for

GLOWFROG GAMES LIMITED

| GLOWFROG GAMES LIMITED (REGISTERED NUMBER: 15162660) |

Contents of the Financial Statements

for the period 1 October 2024 to 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GLOWFROG GAMES LIMITED |

Company Information

for the period 1 October 2024 to 31 March 2026

| DIRECTOR: | K Killick

| REGISTERED OFFICE: | 68 Magdalen Road

| Norwich

| NR3 4AQ

| REGISTERED NUMBER: | 15162660 (England and Wales)

| ACCOUNTANTS: | Plus Accounting

| Chartered Accountants

| Preston Park House

| South Road

| Brighton

| East Sussex

| BN1 6SB

| GLOWFROG GAMES LIMITED (REGISTERED NUMBER: 15162660) |

Balance Sheet

31 March 2026

2026 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,168 |  | 171 |  |

CURRENT ASSETS

Debtors | 5 | 32,178 |  | - |  |

Cash at bank | 11,658 |  | 1,322 |  |

43,836 |  | 1,322 |  |

CREDITORS

Amounts falling due within one year | 6 | (15,449 | ) | (1,198 | ) |

NET CURRENT ASSETS | 28,387 |  | 124 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 29,555 |  | 295 |  |

PROVISIONS FOR LIABILITIES | 7 | (18 | ) | (32 | ) |

NET ASSETS | 29,537 |  | 263 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,108 |  | 1 |  |

Share premium | 107,892 |  | - |  |

Retained earnings | (79,463 | ) | 262 |  |

SHAREHOLDERS' FUNDS | 29,537 |  | 263 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

| GLOWFROG GAMES LIMITED (REGISTERED NUMBER: 15162660) |

Balance Sheet - continued

31 March 2026

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 director and authorised for issue on 2 July 2026 and were signed by:

K Killick - Director

| GLOWFROG GAMES LIMITED (REGISTERED NUMBER: 15162660) |

Notes to the Financial Statements

for the period 1 October 2024 to 31 March 2026

1. | STATUTORY INFORMATION

| Glowfrog Games Limited 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 video game development is recognised at the point of sale.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Going concern

| The director has a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| GLOWFROG GAMES LIMITED (REGISTERED NUMBER: 15162660) |

Notes to the Financial Statements - continued

for the period 1 October 2024 to 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Impairment policy

| 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 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

Computer |

equipment |

| £

| COST

| At 1 October 2024 | 200 |  |

| Additions | 1,399 |  |

| At 31 March 2026 | 1,599 |  |

| DEPRECIATION

| At 1 October 2024 | 29 |  |

| Charge for period | 402 |  |

| At 31 March 2026 | 431 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,168 |  |

| At 30 September 2024 | 171 |  |

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

2026 | 2024 |

| £ | £

| Other debtors | 32,178 |  | - |  |

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

2026 | 2024 |

| £ | £

| Taxation and social security | 2,303 |  | 280 |  |

| Other creditors | 13,146 |  | 918 |  |

15,449 |  | 1,198 |  |

7. | PROVISIONS FOR LIABILITIES

2026 | 2024 |

| £ | £

| Deferred tax | 18 |  | 32 |  |

| GLOWFROG GAMES LIMITED (REGISTERED NUMBER: 15162660) |

Notes to the Financial Statements - continued

for the period 1 October 2024 to 31 March 2026

7. | PROVISIONS FOR LIABILITIES - continued

Deferred tax |

| £

| Balance at 1 October 2024 | 32 |  |

| Credit to Income Statement during period | (14 | ) |

| Balance at 31 March 2026 | 18 |  |

8. | CALLED UP SHARE CAPITAL

|  | Number: |  | Class: |  | Nominal |  | 2026 |  |  | 2024 |

|  | value: |  | £ |  |  | £ |

|  | 1 |  | Ordinary |  | £1.00 |  | - |  |  | 1 |

|  | 110,800 |  | Ordinary |  | £0.01 |  | 1,108 |  |  | - |

|  | 1,108 |  |  | 1 |

| On 31 March 2025, 999 Ordinary shares were issued with a nominal value of £1 each. The price paid per share was £1 each.

| On 31 March 2025, 1,000 Ordinary shares with a nominal value of £1 each were subdivided, resulting in 100,000 Ordinary shares with a nominal value of £0.01 each.

| On 2 April 2025, 500 Ordinary shares were issued with a nominal value of £0.01 each. The price paid per share was £10, resulting in a total share premium of £4,995.

| Over the period from 8 April 2025 to 6 May 2025, 10,300 Ordinary shares were issued with a nominal value of £0.01 each. The price paid per share was £10, resulting in a total share premium of £102,897.