IRIS Accounts Production v26.1.10.61 SC618789 director 1.1.25 31.12.25 31.12.25 20.7.26 0 false true false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC618789 2024-12-31 SC618789 2025-12-31 SC618789 2025-01-01 2025-12-31 SC618789 2023-12-31 SC618789 2024-01-01 2024-12-31 SC618789 2024-12-31 SC618789 ns15:Scotland 2025-01-01 2025-12-31 SC618789 ns14:PoundSterling 2025-01-01 2025-12-31 SC618789 ns10:Director1 2025-01-01 2025-12-31 SC618789 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC618789 ns10:SmallEntities 2025-01-01 2025-12-31 SC618789 ns10:Audited 2025-01-01 2025-12-31 SC618789 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC618789 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC618789 ns10:FullAccounts 2025-01-01 2025-12-31 SC618789 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC618789 ns5:CurrentFinancialInstruments 2025-12-31 SC618789 ns5:CurrentFinancialInstruments 2024-12-31 SC618789 ns5:ShareCapital 2025-12-31 SC618789 ns5:ShareCapital 2024-12-31 SC618789 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC618789 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC618789 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC618789 ns5:ComputerEquipment 2024-12-31 SC618789 ns5:ComputerEquipment 2025-12-31 SC618789 ns5:ComputerEquipment 2024-12-31

REGISTERED NUMBER: SC618789 (Scotland)

Financial Statements For The Year Ended 31 December 2025

for

Wedge Traffic Limited

| Wedge Traffic Limited (Registered number: SC618789) |

Contents of the Financial Statements

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Wedge Traffic Limited |

Company Information

For The Year Ended 31 December 2025

| DIRECTOR: | A Elders

| REGISTERED OFFICE: | 24 Bracken Road

| Alness

| IV17 0AL

| REGISTERED NUMBER: | SC618789 (Scotland)

| INDEPENDENT AUDITORS: | Robb Ferguson

| Chartered Accountants & Statutory Auditors

| Regent Court

| 70 West Regent Street

| Glasgow

| G2 2QZ

| Wedge Traffic Limited (Registered number: SC618789) |

Statement of Financial Position

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Cash at bank | 28,595 |  | 34,282 |  |

CREDITORS

Amounts falling due within one year | 5 | 71,308 |  | 74,399 |  |

NET CURRENT LIABILITIES | (42,713 | ) | (40,117 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (42,713 | ) | (40,117 | ) |

CAPITAL AND RESERVES

Called up share capital | 279 |  | 279 |  |

Retained earnings | (42,992 | ) | (40,396 | ) |

SHAREHOLDERS' FUNDS | (42,713 | ) | (40,117 | ) |

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

A Elders - Director

| Wedge Traffic Limited (Registered number: SC618789) |

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Wedge Traffic Limited is a private company, limited by shares , registered in Scotland. 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.

| The company reports net liabilities on the statement of financial position at the year end date. This is because the company is currently undergoing process of winding up operations. The company will aim to finalise this in the year 2026.

| Accordingly, the director has considered the appropriateness of the going concern basis for preparing the financial statements. The company relies on support from its subsidiary to ensure that it can continue to meet all obligations as they fall due, including any obligations arising on the cessation of the company. The subsidiary has confirmed that it will continue to provide ongoing support as required. As such, the director is of the view that it is appropriate to prepare these accounts on a going concern basis.

| Related party exemption

| The company owns 100% of the share capital of Wedge Traffic Inc (USA).

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Office equipment | - | 33.33% on cost

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the statement of comprehensive income . Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the statement of comprehensive income.

| Wedge Traffic Limited (Registered number: SC618789) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income , 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 statement of financial position date.

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - 6 ).

4. | TANGIBLE FIXED ASSETS

| Office

| equipment

£ |

| COST

| At 1 January 2025 | 32,848 |  |

| Disposals | (32,848 | ) |

| At 31 December 2025 | - |  |

| DEPRECIATION

| At 1 January 2025 | 32,848 |  |

| Eliminated on disposal | (32,848 | ) |

| At 31 December 2025 | - |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

| Wedge Traffic Limited (Registered number: SC618789) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| VAT | 78 |  | 78 |  |

| Other creditors | 67,730 |  | 68,321 |  |

| Accrued expenses | 3,500 |  | 6,000 |  |

71,308 |  | 74,399 |  |

6. | SECURED DEBTS

| Beedie Investments Ltd hold a fixed charge over the assets of the company in respect of the borrowings of it's immediate parent company.

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Janice Alexander (Senior Statutory Auditor)

| for and on behalf of Robb Ferguson

8. | CONTINGENT LIABILITIES

| The company has granted security against it's assets in respect of the borrowings of its immediate parent company, Playmaker Capital Inc.

9. | FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

10. | ULTIMATE CONTROLLING PARTY

| The immediate parent is Playmaker Capital Inc, a company incorporated in Canada with its registered office at 2 St Clair Ave W, Suite 601, Toronto, Ontario. The ultimate controlling party at the date of signing the financial statements is Better Collective A/S, a compan y incorporated in Denmark with its registered office at Sankt Annae Plads 28, 1250 Copenhagen.