REGISTERED NUMBER: 14249189 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

@ LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

W F D Roberts

REGISTERED OFFICE:

Suite 5 Manor House

1 Macaulay Road

Broadstone

Dorset

BH18 8AS

REGISTERED NUMBER:

14249189 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Tangible assets

4

114,118

127,238

CURRENT ASSETS

Debtors

5

599,467

252,305

Cash at bank

418,732

50,818

1,018,199

303,123

CREDITORS

Amounts falling due within one year

6

(534,786

)

(4,636

)

NET CURRENT ASSETS

483,413

298,487

TOTAL ASSETS LESS CURRENT LIABILITIES

597,531

425,725

CREDITORS

Amounts falling due after more than one year

7

-

(52,000

)

NET ASSETS

597,531

373,725

CAPITAL AND RESERVES

Called up share capital

8

2

1

Share premium

624,996

249,999

Retained earnings

(27,467

)

123,725

SHAREHOLDERS' FUNDS

597,531

373,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

W Roberts - Director

1.	STATUTORY INFORMATION

@ LTD 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised when the service is provided.

Tangible fixed assets

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

life.

Plant and machinery etc - 25% reducing balance and between 3-10 years straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

163,602

Additions

4,749

At 31 March 2026

168,351

DEPRECIATION

At 1 April 2025

36,364

Charge for year

17,869

At 31 March 2026

54,233

NET BOOK VALUE

At 31 March 2026

114,118

At 31 March 2025

127,238

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

599,467

252,305

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

617

Taxation and social security

44,384

2,619

Other creditors

490,402

1,400

534,786

4,636

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

52,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,393,001

Ordinary

£0.000001

2

1

8,330

Ordinary B

£0.000001

-

-

2

1

On 16 December 2025, the Company completed the conversion of advance subscription agreements into ordinary share capital.

As a result, 139,299 ordinary shares of £0.000001 each were issued at an aggregate subscription value of £374,997.

The advance subscription agreements were fully extinguished upon issue of the shares and the related obligations were settled in full through the issue of equity.

During the year, the Company recognised share premium arising from the conversion of advance subscription agreements totalling £374,997.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors at the year end is an amount of £129,882 (2025: £33,46) due from the director W Roberts. Interest of £2,772 (2025: £372) has been charged on the overdrawn balance during the year at a rate of 3.75%.

There have been no advances which individually were considered material and no other individual advances exceeding £10,000 to the director.

It is the intention of the director to repay the overdrawn balance within 9 months of the year end.

10.	RELATED PARTY DISCLOSURES

Included within other debtors at the year end are amounts of £307,418 (2025: £157,117), £142,238 (2025: £3,238) and £86 (2025: £86) due from WFDR Ltd, Olibee Sports Ltd and Bannerfy Ltd respectively. All are companies in which the shareholder has an interest in. The amounts have been provided unsecured. interest free and are repayable on demand.

Included within other creditors at the year end are amounts of £17,098 (2025: £29,222 other debtors) and £420,016 (2025: £15,000 other debtors) due to William Roberts Ltd and Handles Group Ltd respectively. Both are companies in which the shareholder has an interest in. The amounts have been provided unsecured, interest free and are payable on demand.

11.	ADVANCE SUBSCRIPTION AGREEMENTS

Prior to conversion, the Company had entered into advance subscription agreements with certain investors. These agreements entitled holders to subscribe for ordinary shares upon satisfaction of specified conversion conditions.

During the year, the advance subscription agreements were converted into ordinary shares in accordance with their contractual terms.