REGISTERED NUMBER: SC345491 (Scotland)

MCBOOKIE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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.

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

-

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.