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COMPANY REGISTRATION NUMBER: 10934166

DZBT Services (UK) Limited

Filleted Financial Statements

31 December 2025

DZBT Services (UK) Limited

Financial Statements

Year ended 31 December 2025

Contents | Page

Officers and professional advisers | 1

Statement of financial position | 2

Notes to the financial statements | 3

DZBT Services (UK) Limited

Officers and Professional Advisers

Director | Mr J Phipps

Registered office | 12 Hammersmith Grove
| London
| W6 7AP

Auditor | Riverside Accountancy Lancaster Limited
| Chartered accountants & statutory auditor
| Suite 2, 2 Mannin Way
| Lancaster Business Park
| Caton Road
| Lancaster
| LA1 3SU

DZBT Services (UK) Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 23,085 | 29,481

Current assets

Debtors | 6 | 6,244,118 | 5,738,055
Cash at bank and in hand | 7,851 | 6,743
| ------------ | ------------
| 6,251,969 | 5,744,798

Creditors: amounts falling due within one year | 7 | 5,801,686 | 5,309,731
| ------------ | ------------
Net current assets | 450,283 | 435,067
| --------- | ---------
Total assets less current liabilities | 473,368 | 464,548

Provisions | 5,771 | 7,370
| --------- | ---------
Net assets | 467,597 | 457,178
| --------- | ---------

Capital and reserves

Called up share capital | 8 | 100 | 100
Profit and loss account | 467,497 | 457,078
| --------- | ---------
Shareholders funds | 467,597 | 457,178
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

Mr J Phipps |
Director |

Company registration number: 10934166

DZBT Services (UK) Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12 Hammersmith Grove, London, W6 7AP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity The financial statements have been rounded to the nearest £1.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 20% straight line
| Computers | - | 20% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 17 (2024: 19 ).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 18,555 | 82,926 | 101,481
Additions | 91 | 2,631 | 2,722
| -------- | -------- | ---------
At 31 December 2025 | 18,646 | 85,557 | 104,203
| -------- | -------- | ---------
Depreciation |  |  |
At 1 January 2025 | 18,555 | 53,445 | 72,000
Charge for the year | 16 | 9,102 | 9,118
| -------- | -------- | ---------
At 31 December 2025 | 18,571 | 62,547 | 81,118
| -------- | -------- | ---------
Carrying amount |  |  |
At 31 December 2025 | 75 | 23,010 | 23,085
| -------- | -------- | ---------
At 31 December 2024 | – | 29,481 | 29,481
| -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 5,682,256
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 6,243,985 | –
Other debtors | 133 | 55,799
| ------------ | ------------
| 6,244,118 | 5,738,055
| ------------ | ------------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | – | 26,512
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 5,760,910 | 4,954,071
Corporation tax | 29,291 | 52,010
Social security and other taxes | 708 | 34,608
Other creditors | 10,777 | 242,530
| ------------ | ------------
| 5,801,686 | 5,309,731
| ------------ | ------------

8. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Parent company
The immediate parent company of DZBT Services (UK) Limited is DZBT Holdings (Malta) Ltd, incorporated in Malta.
The ultimate parent company is DAZN Group Limited, incorporated in England and Wales. Consolidated financial statements can be found at its registered office which is 12 Hammersmith Grove, London, W6 7AP.
10. Charges on assets
On 2 December 2024 and 23 June 2026 there were fixed and floating charges placed on the property or undertaking of the company by MGG Lux SV 1 S.A.R.L and Celedone Limited.
11. Summary audit opinion
The auditor's report dated 21 August 2026 was unqualified .
The senior statutory auditor was Lyndsay Nicholson FCA , for and on behalf of Riverside Accountancy Lancaster Limited .
12. Related party transactions
Included in debtors are amounts due from connected parties totalling £6,243,985 (2024 £5,682,256). Included in other creditors is a a loan amount £5,760,910 (2024 - £4,701,490) a connected company. Interest has been charged at 2.5% per annum on the loan.