REGISTERED NUMBER: 10355854 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

EASTOIR VENTURES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J E Schiller

F Suraud

J Macfarlane

SECRETARY:

REGISTERED OFFICE:

17 Ossington Street

London

W2 4LZ

REGISTERED NUMBER:

10355854 (England and Wales)

ACCOUNTANTS:

William Evans & Partners

20 Harcourt Street

London

W1H 4HG

FIXED ASSETS

Investments

4

1,295,333

1,208,472

CURRENT ASSETS

Debtors

5

10

10

Cash at bank

578,648

87,488

578,658

87,498

CREDITORS

Amounts falling due within one year

6

(4,452

)

(5,234

)

NET CURRENT ASSETS

574,206

82,264

TOTAL ASSETS LESS CURRENT LIABILITIES

1,869,539

1,290,736

CAPITAL AND RESERVES

Called up share capital

7

11,852

9,456

Share premium

1,178,308

1,036,119

Retained earnings

679,379

245,161

SHAREHOLDERS' FUNDS

1,869,539

1,290,736

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 31 August 2026 and were signed on its behalf by:

J E Schiller - Director

1.	STATUTORY INFORMATION

Eastoir Ventures Limited is a private company, limited by shares , registered in England and Wales. 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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

The following table sets out the movement on Fixed Asset Investments during the year.

2025

2024

£

£

Balance at beginning of the year

1,208,472

706,510

Additions

275,861

501,962

Disposals

(189,000

)

-

Balance at the end of the year

1,295,333

1,208,472

The company has the following investments as at 30 September 2025. The investments are stated at their historic cost.

Holding

%

SK

£

Once Upon Publishing AB

14,252

1,956,156

181,680

Mindforce Game Lab AB

88,609

10,000,000

782,782

Skelleftea Business Lab AB

5,000

50%

525,000

45,858

Deepstream Technologies Ltd

1,201

0.28%

-

285,013

12,481,156

1,295,333

The company had the following investments as at 30 September 2024:

Holding

%

SK

£

Cubetopia AB

26,465

46.76%

1,750,000

160,323

Once Upon Publishing AB

16,500

18.10%

2,264,706

210,338

Mindforce Game Lab AB

37,276

17.52%

6,400,000

506,921

Skelleftea Business Lab AB

5,000

50%

525,000

45,858

Mini Monroe Ltd

20,000

22.2%

-

20

Deepstream Technologies Ltd

1,201

0.28%

-

285,013

10,939,706

1,208,472

The movements during the year were as follows:

i) The investment in Cubetopia AB was realised and there was a loss on sale of £141,360. The company has been dissolved.

ii) The company invested an additional SK3.6m in Mindforce Game Lab AB. At the prevailing exchange rate the cost amounted to £275,861.

iii) The company sold 2248 shares in Once Upon Publishing AB, which amounted to £849,682.There was a profit on sale of £821,025.

iv) The investment in Mini Monroe Ltd in the amount of £20 was written off during the year.

The table below sets out the financial information for the four active investments of the company. This information has been extracted from the latest published accounts.

Capital and Reserves

Profit / (loss

)

£

£

Once Upon Publishing AB

7,090,805

(636,031

)

Mindforce Game Lab AB

1,149,407

(1,006,897

)

Skelleftea Business Lab AB

549,048

13,351

Deepstream Technologies Limited

334,487

(645,968

)

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10

10

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

(2

)

-

Other creditors

4,454

5,234

4,452

5,234

7.	CALLED UP SHARE CAPITAL

In October 2016 Eastoir Ventures completed its first capital raise. 89,000 SEK shares were issued. Raising SEK 4,383,750. In June 2017 the second capital raise was completed, 7,000 SEK shares issued raising SEK 1,190,000. The exchange rate used for translation was 10.767. Total amount of shares issued, 1,000 GBP ordinary shares at a nominal value of 0.01 and 96,000 SEK ordinary shares at a nominal value of 0.1. During the year the company issued 8,554 shares at SEK 835, each share has a nominal value of 0.1 per share. the exchange rate used for the conversion of this subscription was 13.53 to the pound sterling . The premium paid over the nominal value of the shares has been credited to the share premium account.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is J E Schiller.