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Registration number: 12226209

Mana Gaming Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Mana Gaming Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 13

Mana Gaming Ltd

Company Information

Directors | Mr Keith Bell Mr Sonny Irons

Registered office | First Floor 182-184 Terminus Road Eastbourne East Sussex BN21 3BB

Accountants | Hogarth Business Services Limited 65 Victoria Road Polegate East Sussex BN26 6BY

Mana Gaming Ltd

Directors' Report for the Year Ended 30 September 2025

The directors present their report and the financial statements for the year ended 30 September 2025.

Directors of the company

The directors who held office during the year were as follows:

Mr Keith Bell

Mr Sonny Irons

Principal activity

The principal activity of the company is Retail of Computer Games & Merchandise

Going concern

No Going Concern Issues.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:

......................................... Mr Keith Bell Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Mana Gaming Ltd
for the Year Ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Mana Gaming Ltd for the year ended 30 September 2025 as set out on pages 4 to 13 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Mana Gaming Ltd, as a body, in accordance with the terms of our engagement letter dated 2 August 2021. Our work has been undertaken solely to prepare for your approval the accounts of Mana Gaming Ltd and state those matters that we have agreed to state to the Board of Directors of Mana Gaming Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mana Gaming Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Mana Gaming Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Mana Gaming Ltd. You consider that Mana Gaming Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Mana Gaming Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Hogarth Business Services Limited
65 Victoria Road
Polegate
East Sussex
BN26 6BY

13 July 2026

Mana Gaming Ltd

Profit and Loss Account for the Year Ended 30 September 2025

| Note | 2025 £ | 2024 £
Turnover |  | 214,449 | 229,651
Cost of sales |  | (163,758) | (178,825)
Gross profit |  | 50,691 | 50,826
Administrative expenses |  | (43,264) | (46,404)
Operating profit |  | 7,427 | 4,422
Profit before tax |  | 7,427 | 4,422
Tax on profit |  | (1,486) | -
Profit for the financial year |  | 5,941 | 4,422

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Mana Gaming Ltd

Statement of Comprehensive Income for the Year Ended 30 September 2025

| 2025 £ | 2024 £
Profit for the year | 5,941 | 4,422
Total comprehensive income for the year | 5,941 | 4,422

Mana Gaming Ltd

(Registration number: 12226209)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 20,000 | 20,000
Debtors | 5 | 3,068 | -
Cash at bank and in hand |  | 2,788 | 1,720
|  | 25,856 | 21,720
Creditors: Amounts falling due within one year | 6 | (15,345) | (17,944)
Total assets less current liabilities |  | 10,511 | 3,776
Creditors: Amounts falling due after more than one year | 6 | (5,794) | -
Net assets |  | 4,717 | 3,776
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | 4,715 | 3,774
Shareholders' funds |  | 4,717 | 3,776

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 13 July 2026 and signed on its behalf by:

......................................... Mr Sonny Irons Director

Mana Gaming Ltd

Statement of Changes in Equity for the Year Ended 30 September 2025

| Share capital £ | Retained earnings £ | Total £
At 1 October 2024 | 2 | 3,774 | 3,776
Profit for the year | - | 5,941 | 5,941
Dividends | - | (5,000) | (5,000)
At 30 September 2025 | 2 | 4,715 | 4,717

| Share capital £ | Retained earnings £ | Total £
At 1 October 2023 | 2 | 2,852 | 2,854
Profit for the year | - | 4,422 | 4,422
Dividends | - | (3,500) | (3,500)
At 30 September 2024 | 2 | 3,774 | 3,776

Mana Gaming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
First Floor
182-184 Terminus Road
Eastbourne
East Sussex
BN21 3BB
England

These financial statements were authorised for issue by the Board on 13 July 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, 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 specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Mana Gaming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Mana Gaming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Stocks

| 2025 £ | 2024 £
Other inventories | 20,000 | 20,000

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,068 | -
| 3,068 | -

Mana Gaming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 9,314 | 3,106
Trade creditors |  | 3,305 | -
Taxation and social security |  | 1,486 | 1,422
Accruals and deferred income |  | 1,240 | 1,685
Other creditors |  | - | 11,731
|  | 15,345 | 17,944

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 5,794 | -

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 2 | 2 | 2 | 2

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 5,794 | -

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 9,314 | 3,106

Mana Gaming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £Nil (2024 - £3,500.00) per ordinary share |  | 5,000 |  | 3,500

10 | Related party transactions

Mana Gaming Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 15,000 | 15,000