REGISTERED NUMBER: SC463252 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Rush Gaming Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Irvine

Mr A K Irvine

REGISTERED OFFICE:

5 Clunie Street

Banff

Aberdeenshire

AB45 1HY

REGISTERED NUMBER:

SC463252 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

-

220,000

Investment property

5

280,013

282,163

280,013

502,163

CURRENT ASSETS

Stocks

186,795

171,712

Debtors

6

35,982

27,218

Cash at bank

443,999

246,702

666,776

445,632

CREDITORS

Amounts falling due within one year

7

48,085

51,010

NET CURRENT ASSETS

618,691

394,622

TOTAL ASSETS LESS CURRENT LIABILITIES

898,704

896,785

CAPITAL AND RESERVES

Called up share capital

200

200

Revaluation reserve

8

(8,599

)

(6,449

)

Retained earnings

8

907,103

903,034

898,704

896,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Mr A J Irvine - Director

1.	STATUTORY INFORMATION

Rush Gaming Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of goods to customers. Revenue is recognised at the point of sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

not provided

Investment property

The investment properties are shown at fair value on 30 November 2025 by the company director. Losses are recognised in the income statement.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 December 2024

220,000

Disposals

(220,000

)

At 30 November 2025

-

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

220,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

282,163

Revaluations

(2,150

)

At 30 November 2025

280,013

NET BOOK VALUE

At 30 November 2025

280,013

At 30 November 2024

282,163

Fair value at 30 November 2025 is represented by:

£

Valuation in 2024

(6,449

)

Valuation in 2025

(2,150

)

Cost

288,612

280,013

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

17,902

26,218

Other debtors

18,080

1,000

35,982

27,218

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Taxation and social security

26,613

30,962

Other creditors

21,472

20,048

48,085

51,010

8.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 December 2024

903,034

(6,449

)

896,585

Profit for the year

88,919

88,919

Dividends

(87,000

)

(87,000

)

Fair value reserve

2,150

(2,150

)

-

At 30 November 2025

907,103

(8,599

)

898,504

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A J Irvine.