IRIS Accounts Production v26.1.0.640 SC345491 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 0.50000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC345491 2024-12-31 SC345491 2025-12-31 SC345491 2025-01-01 2025-12-31 SC345491 2023-12-31 SC345491 2024-01-01 2024-12-31 SC345491 2024-12-31 SC345491 ns15:Scotland 2025-01-01 2025-12-31 SC345491 ns14:PoundSterling 2025-01-01 2025-12-31 SC345491 ns10:Director1 2025-01-01 2025-12-31 SC345491 ns10:Director2 2025-01-01 2025-12-31 SC345491 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC345491 ns10:SmallEntities 2025-01-01 2025-12-31 SC345491 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC345491 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC345491 ns10:FullAccounts 2025-01-01 2025-12-31 SC345491 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 SC345491 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC345491 ns5:CurrentFinancialInstruments 2025-12-31 SC345491 ns5:CurrentFinancialInstruments 2024-12-31 SC345491 ns5:Non-currentFinancialInstruments 2025-12-31 SC345491 ns5:Non-currentFinancialInstruments 2024-12-31 SC345491 ns5:ShareCapital 2025-12-31 SC345491 ns5:ShareCapital 2024-12-31 SC345491 ns5:SharePremium 2025-12-31 SC345491 ns5:SharePremium 2024-12-31 SC345491 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC345491 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC345491 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC345491 ns5:ComputerEquipment 2024-12-31 SC345491 ns5:ComputerEquipment 2025-12-31 SC345491 ns5:ComputerEquipment 2024-12-31 SC345491 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-12-31 SC345491 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-12-31 SC345491 ns5:Non-currentFinancialInstruments 2025-01-01 2025-12-31 SC345491 ns10:OrdinaryShareClass1 2025-12-31 SC345491 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC345491 ns5:SharePremium 2024-12-31 SC345491 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 SC345491 1 2025-01-01 2025-12-31

REGISTERED NUMBER: SC345491 (Scotland)

MCBOOKIE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

| MCBOOKIE LIMITED (REGISTERED NUMBER: SC345491) |

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 | 4 |

| MCBOOKIE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr P Petrie

| Mr D Walker

| REGISTERED OFFICE: | 58 Long Lane

| Broughty Ferry

| Dundee

| DD5 1HH

| REGISTERED NUMBER: | SC345491 (Scotland)

| ACCOUNTANTS: | P G ASSOCIATES

| Accountants

| 1 Brookmans Avenue

| Brookmans Park

| Hatfield

| Hertfordshire

| AL9 7QH

| MCBOOKIE LIMITED (REGISTERED NUMBER: SC345491) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | - |  | 2,000 |  |

CURRENT ASSETS

Debtors | 5 | (62,720 | ) | 33,005 |  |

Cash at bank | 44,245 |  | 109,122 |  |

(18,475 | ) | 142,127 |  |

CREDITORS

Amounts falling due within one year | 6 | 12,364 |  | 89,942 |  |

NET CURRENT (LIABILITIES)/ASSETS | (30,839 | ) | 52,185 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (30,839 | ) | 54,185 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 661,500 |  | - |  |

NET (LIABILITIES)/ASSETS | (692,339 | ) | 54,185 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 6,000 |  | 6,000 |  |

Share premium | 9 | 199,400 |  | 199,400 |  |

Retained earnings | 9 | (897,739 | ) | (151,215 | ) |

SHAREHOLDERS' FUNDS | (692,339 | ) | 54,185 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

| MCBOOKIE LIMITED (REGISTERED NUMBER: SC345491) |

STATEMENT OF FINANCIAL POSITION - continued

31 DECEMBER 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Mr P Petrie - Director

Mr D Walker - Director

| MCBOOKIE LIMITED (REGISTERED NUMBER: SC345491) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| McBookie 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.

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 financial statements are presented in sterling (£) which is also the functional currency for the Company.

| Turnover

| Turnover represents the commissions received based on the income achieved from bookmaking operations. It 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.

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

| 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.

| Debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| MCBOOKIE LIMITED (REGISTERED NUMBER: SC345491) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Computer

| equipment

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 70,829 |  |

| DEPRECIATION

| At 1 January 2025 | 68,829 |  |

| Charge for year | 2,000 |  |

| At 31 December 2025 | 70,829 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | 2,000 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | (62,720 | ) | 33,005 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other loans | - |  | 77,774 |  |

| Trade creditors | - |  | (1 | ) |

| Social security and other taxes | 7,414 |  | 7,219 |  |

| Accrued expenses | 4,950 |  | 4,950 |  |

12,364 |  | 89,942 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other loans more 5yrs non-inst | 661,500 |  | - |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 661,500 |  | - |  |

| MCBOOKIE LIMITED (REGISTERED NUMBER: SC345491) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

| Within Creditors due after more than one year are £661,500 of Loans made by the Ultimate Controlling Party to assist the company during its transition from one software platform to another.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 6,000 | Ordinary | 0.50p | 6,000 |  | 6,000 |  |

9. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 January 2025 | (151,215 | ) | 199,400 |  | 48,185 |  |

| Deficit for the year | (746,524 | ) | (746,524 | ) |

| At 31 December 2025 | (897,739 | ) | 199,400 |  | (698,339 | ) |

10. | GOING CONCERN

| During the year under review, the companies major Platform Provider increased their fees substantially which resulted in a pre tax loss for the year. The Directors have acted immediately and have found an alternative and sustainable new Platform provider going forward.. The directors, having considered the above and made due enquiries, continue to adopt the going concern basis in preparing the financial statements which assumes that the company will continue in operation for the foreseeable future. The Ultimate Controlling Party has made significant injections to sustain the company during this transitional period.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mixxed Bag LCC.

| The Company does not meet the criteria for being a small group as the Ultimate Controlling Party - Mixxed Bag LCC registered in the United States of America who own 100% of the Share Capital is deemed to fail two of the three criteria for 2025 (the criteria was not met in 2024). there have been no group adjustments in 2024.