IRIS Accounts Production v26.1.10.61 10646298 director 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10646298 2025-03-31 10646298 2026-03-31 10646298 2025-04-01 2026-03-31 10646298 2024-03-31 10646298 2024-04-01 2025-03-31 10646298 2025-03-31 10646298 ns15:EnglandWales 2025-04-01 2026-03-31 10646298 ns14:PoundSterling 2025-04-01 2026-03-31 10646298 ns10:Director1 2025-04-01 2026-03-31 10646298 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10646298 ns10:SmallEntities 2025-04-01 2026-03-31 10646298 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10646298 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 10646298 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10646298 ns10:AbridgedAccounts 2025-04-01 2026-03-31 10646298 ns5:CurrentFinancialInstruments 2026-03-31 10646298 ns5:CurrentFinancialInstruments 2025-03-31 10646298 ns5:ShareCapital 2026-03-31 10646298 ns5:ShareCapital 2025-03-31 10646298 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 10646298 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10646298 ns10:RegisteredOffice 2025-04-01 2026-03-31 10646298 ns5:ComputerEquipment 2025-04-01 2026-03-31

REGISTERED NUMBER: 10646298 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st March 2026 |

| for |

| Volgamma Ltd |

Volgamma Ltd (Registered number: 10646298)

Contents of the Financial Statements

for the Year Ended 31st March 2026

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Volgamma Ltd (Registered number: 10646298)

Abridged Balance Sheet

31st March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 946 |  | 1,419 |  |

Investments | 6 | 75,000 |  | 75,000 |  |

75,946 |  | 76,419 |  |

CURRENT ASSETS

Debtors | 40,610 |  | 49,523 |  |

Cash at bank | 4,500 |  | 8,937 |  |

45,110 |  | 58,460 |  |

CREDITORS

Amounts falling due within one year | 17,243 |  | 49,871 |  |

NET CURRENT ASSETS | 27,867 |  | 8,589 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 103,813 |  | 85,008 |  |

PROVISIONS FOR LIABILITIES | 236 |  | 355 |  |

NET ASSETS | 103,577 |  | 84,653 |  |

CAPITAL AND RESERVES

Called up share capital | 75,100 |  | 75,100 |  |

Retained earnings | 28,477 |  | 9,553 |  |

SHAREHOLDERS' FUNDS | 103,577 |  | 84,653 |  |

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

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

The director acknowledges his 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.

Volgamma Ltd (Registered number: 10646298)

Abridged Balance Sheet - continued

31st March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 5th August 2026 and were signed by:

Mr. T J Sillitoe - Director

Volgamma Ltd (Registered number: 10646298)

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Volgamma Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 10646298

| Registered office: | Broomfield Farm

| Chapel Road

| Boxted

| Colchester

| CO4 5RT

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

| Revenue from financial trading activities are recognised at the point at which the gains and losses are realised.

| Revenue from online betting activities are recognised at the point at which the gains and losses are realised.

| 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 reducing balance

Volgamma Ltd (Registered number: 10646298)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

3. | ACCOUNTING POLICIES - continued

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

| 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 balance sheet date.

Volgamma Ltd (Registered number: 10646298)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

3. | ACCOUNTING POLICIES - continued

| 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 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 7,069 |  |

| DEPRECIATION

| At 1st April 2025 | 5,650 |  |

| Charge for year | 473 |  |

| At 31st March 2026 | 6,123 |  |

| NET BOOK VALUE

| At 31st March 2026 | 946 |  |

| At 31st March 2025 | 1,419 |  |

6. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 75,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | 75,000 |  |

| At 31st March 2025 | 75,000 |  |