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Registration number: 14101534

Endor Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Endor Group Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Endor Group Limited

Company Information

Director | Mr AJ Quirke

Company secretary | Mr AJ Quirke

Registered office | Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire England SL8 5TD

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Endor Group Limited

(Registration number: 14101534)
Balance Sheet as at 31 December 2025

| Note | 31 December 2025 £ | 31 December 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 260,345 | 49,923
Investments | 5 | 375,969 | 200,750
|  | 636,314 | 250,673
Current assets |  |  |
Debtors | 6 | 133,444 | 181,248
Cash at bank and in hand |  | 6,896 | 4,500
|  | 140,340 | 185,748
Creditors: Amounts falling due within one year | 7 | (638,186) | (173,798)
Net current (liabilities)/assets |  | (497,846) | 11,950
Net assets |  | 138,468 | 262,623
Capital and reserves |  |  |
Called up share capital |  | 155 | 133
Share premium reserve |  | 799,946 | 499,966
Retained earnings |  | (661,633) | (237,476)
Shareholders' funds |  | 138,468 | 262,623

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 August 2026

......................................... Mr AJ Quirke Company secretary and director

Endor Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fawley House
2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
England

These financial statements were authorised for issue by the director on 6 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is a parent company of a small group and the has taken advantage of the exemption provided by Section 399(2B) of the Companies Act 2006 not to prepare group accounts..

Going concern

The company made a loss in the financial year, however the director has arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment and accordingly they consider that the company is a going concern from 12 months of signing and thus the financial statements have been prepared on this basis.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Endor Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Other intangible assets | 25% straight line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Endor Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Intangible assets

| Other intangible assets £ | Total £
Cost or valuation
At 1 January 2025 | 52,949 | 52,949
Additions acquired separately | 253,919 | 253,919
At 31 December 2025 | 306,868 | 306,868
Amortisation
At 1 January 2025 | 3,026 | 3,026
Amortisation charge | 43,497 | 43,497
At 31 December 2025 | 46,523 | 46,523
Carrying amount
At 31 December 2025 | 260,345 | 260,345
At 31 December 2024 | 49,923 | 49,923

5 | Investments

| 31 December 2025 £ | 31 December 2024 £
Investments in subsidiaries | 375,969 | 200,750

Subsidiaries | £
Cost or valuation
At 1 January 2025 | 200,750
Additions | 175,219
At 31 December 2025 | 375,969
Provision
Carrying amount
At 31 December 2025 | 375,969
At 31 December 2024 | 200,750

Endor Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Universe Payments Limited | England and Wales | Ordinary | 100% | 100%
Universe Technologies Limited | Bulgaria | Ordinary | 100% | 0%

Subsidiary undertakings
Universe Payments Limited The principal activity of Universe Payments Limited is is to carry out payment services on behalf of clients In order to conduct this activity, the company is regulated by the FCA as an Authorised Payment Institute under the Payment Services Regulations..
Universe Technologies Limited The principal activity of Universe Technologies Limited is that of a virtual asset service provider.

6 | Debtors

Current | Note | 31 December 2025 £ | 31 December 2024 £
Amounts owed by group companies | 8 | 101,198 | 154,469
Prepayments |  | 7,637 | 2,820
Other debtors |  | 24,609 | 23,959
|  | 133,444 | 181,248

Endor Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 31 December 2025 £ | 31 December 2024 £
Due within one year |  |  |
Trade creditors |  | 61,009 | 15,570
Amounts owed to group companies | 8 | 70,121 | -
Accruals and deferred income |  | 17,056 | 8,228
Other creditors |  | 490,000 | 150,000
|  | 638,186 | 173,798

8 | Related party transactions

The company has taken advantage of the exemption available under Section 33.7 of the Financial Reporting Standard 102 to not disclose related party transactions entered into between two or more member of a group.