| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 October 2025 to 31 March 2026 |
| for |
| TREESPLEASE GAMES LTD |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 October 2025 to 31 March 2026 |
| for |
| TREESPLEASE GAMES LTD |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Contents of the Financial Statements |
| for the period 1 October 2025 to 31 March 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| TREESPLEASE GAMES LTD |
| Company Information |
| for the period 1 October 2025 to 31 March 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Preston Park House |
| South Road |
| Brighton |
| East Sussex |
| BN1 6SB |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Balance Sheet |
| 31 March 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Share premium |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Balance Sheet - continued |
| 31 March 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Notes to the Financial Statements |
| for the period 1 October 2025 to 31 March 2026 |
| 1. | STATUTORY INFORMATION |
| TreesPlease Games Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| The Company recognises revenue from in-game purchases at the point of sale. Advertising revenue is recognised in the month in which advertisements are displayed. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Plant & machinery | - | 20% reducing balance |
| Computer equipment | - | 5 years on cost |
| Financial instruments |
| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Notes to the Financial Statements - continued |
| for the period 1 October 2025 to 31 March 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Impairment |
| At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. |
| Going concern |
| The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 1 October 2025 |
| Additions |
| At 31 March 2026 |
| AMORTISATION |
| At 1 October 2025 |
| Charge for period |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 30 September 2025 |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Notes to the Financial Statements - continued |
| for the period 1 October 2025 to 31 March 2026 |
| 5. | TANGIBLE FIXED ASSETS |
| Plant and | Computer |
| machinery | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 October 2025 |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 March 2026 |
| DEPRECIATION |
| At 1 October 2025 |
| Charge for period |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| At 30 September 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Included within other creditors: amounts falling due within one year, is a loan received from Lakestar III LP of $500,000 and a loan received from March Capital Gaming Fund I LP of $500,000, both of which are related parties. |
| Lakestar III LP and March Capital Gaming Fund I LP have the option to convert their loans into Senior Shares in TreesPlease Games Ltd on 20 September 2026. |
| Interest is accruing on the loans daily at a rate of 4.95% per annum. |
| TREESPLEASE GAMES LTD (REGISTERED NUMBER: 12223638) |
| Notes to the Financial Statements - continued |
| for the period 1 October 2025 to 31 March 2026 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| 165,849 | Ordinary 0.001 | £0.001 | 166 | 166 |
| Allotted and issued: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| 77,653 | Seed Series | £0.001 | 78 | 78 |
| Allotted and issued: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| 22,201 | Seed 2 Series | £0.001 | 22 | 22 |
| 9. | ULTIMATE CONTROLLING PARTY |
| In the opinion of the directors, there is no single ultimate controlling party. |