Skyhook Interactive Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Skyhook Interactive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14625397 . The registered office is Studio F, Digital House, 44 Simpson Street, Liverpool, L1 0AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

In assessing whether the going concern assumption is appropriate, the directors have considered all available information about the future, which is at least, but is not limited to, 12 months from the date when the financial statements are authorised for issue.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Skyhook Interactive Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2026 to 31 July 2026

2.5. Comparative Information

The financial statements have been prepared for the period from 1 May 2026 to 31 July 2026. The comparative figures relate to the period from 1 January 2026 to 30 April 2026.

2.6. Right-of-use assets and lease liabilities

Where the company is a lessee, a right-of-use asset and corresponding lease liability are recognised at the lease commencement date for all leases except those falling within the short-term and low-value exemptions.

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, where that rate cannot be readily determined, the company's obtainable borrowing rate. The right-of-use asset is initially measured at cost, comprising the amount of the initial lease liability, any lease payments made at or before commencement, less any lease incentives received, plus any initial direct costs and an estimate of any dismantling or restoration costs required under the terms of the lease.

Subsequently, the right-of-use asset is depreciated on a straight-line basis over the shorter of the lease term and its useful life. The lease liability is increased by the interest accruing on the outstanding balance and reduced by lease payments made, with the resulting finance cost recognised within interest payable and similar charges in profit or loss.

In determining the lease term, the directors consider the non-cancellable period of the lease together with any renewal or break options that the company is reasonably certain to exercise, or not to exercise, having regard to all relevant facts and circumstances. This assessment is a significant area of judgement and is reviewed if circumstances change.

The company has applied the amended requirements of Section 20 of FRS 102 for the first time in the period, using the modified retrospective approach. Comparative amounts have not been restated.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2026: NIL)

4. Right-of-use Assets

	Land and Buildings
	£
Cost
As at 1 May 2026	-
Additions	12,785

As at 31 July 2026	12,785

Depreciation
As at 1 May 2026	-
Provided during the period	1,743

As at 31 July 2026	1,743

Net Book Value
As at 31 July 2026	11,042

As at 1 May 2026	-

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Skyhook Interactive Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2026 to 31 July 2026

5. Debtors

	31 July 2026	30 April 2026
	£	£
Due within one year
Other debtors	890	890
Corporation tax recoverable	84,377	126,466
VAT	159	151
Amounts owed by group undertakings	319,160	372,732

	404,586	500,239

6. Creditors: Amounts Falling Due Within One Year

	31 July 2026	30 April 2026
	£	£
Lease liabilities	6,703	-
Trade creditors	-	908
Accruals and deferred income	4,000	5,333
Amounts owed to group undertakings	386,384	492,939

	397,087	499,180

7. Creditors: Amounts Falling Due After More Than One Year

	31 July 2026	30 April 2026
	£	£
Lease liabilities	4,615	-

8. Secured Creditors

The company has granted fixed and floating charges over all present and future assets, including land and buildings, plant and machinery and intellectual property, in respect of borrowings of the parent undertaking.

9. Lease Liabilities

	31 July 2026	30 April 2026
	£	£
Not later than one year	6,703	-
Later than one year and not later than five years	4,615	-

	11,318	-

10. Share Capital

	31 July 2026	30 April 2026
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

In accordance with Section 33.1A of FRS 102 (Small Entities) and the Companies Act 2006, no transactions with the parent

undertaking or other related parties have been disclosed in these accounts, as they were conducted on an arm’s-length basis.

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Skyhook Interactive Limited

Notes to the Financial Statements (continued)

For the Period 1 May 2026 to 31 July 2026

12. Ultimate Controlling Party

The company’s ultimate parent undertaking and controlling party is Skyhook Games Studio Limited (company registration number 6289588), by virtue of its ownership of 100% of the issued share capital of the company.

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		31 July 2026		30 April 2026
	Notes	£	£	£	£
FIXED ASSETS
Right-of-use Assets	4		11,042		-

			11,042		-
CURRENT ASSETS
Debtors	5	404,586		500,239
Cash at bank and in hand		1,171		14,038

		405,757		514,277
Creditors: Amounts Falling Due Within One Year	6	(397,087 )		(499,180 )

NET CURRENT ASSETS (LIABILITIES)			8,670		15,097

TOTAL ASSETS LESS CURRENT LIABILITIES			19,712		15,097

Creditors: Amounts Falling Due After More Than One Year	7		(4,615 )		-

NET ASSETS			15,097		15,097

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			14,997		14,997

SHAREHOLDERS' FUNDS			15,097		15,097