Hat Seven Ltd

	Page
Accountants' Report	1
Balance Sheet	2
Notes to the Financial Statements	3—4

Report to the directors on the preparation of the unaudited statutory accounts of Hat Seven Ltd for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hat Seven Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Hat Seven Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Hat Seven Ltd and state those matters that we have agreed to state to the directors of Hat Seven Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hat Seven Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Hat Seven Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Hat Seven Ltd . You consider that Hat Seven Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Hat Seven Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 September 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Hat Seven Ltd

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 13055274

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	6,354		132,409
Cash at bank and in hand		152		3,293

		6,506		135,702
Creditors: Amounts Falling Due Within One Year	5	(7,554 )		(129,849 )

NET CURRENT ASSETS (LIABILITIES)			(1,048 )		5,853

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,048 )		5,853

NET (LIABILITIES)/ASSETS			(1,048 )		5,853

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(1,148 )		5,753

SHAREHOLDERS' FUNDS			(1,048)		5,853

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 9 September 2026 and were signed on its behalf by:

Mr S McMillan

Director

The notes on pages 3 to 4 form part of these financial statements.

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Hat Seven Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Hat Seven Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13055274 . The registered office is 71-75 Shelton Street, Covent Garden, LONDON, WC2H 9JQ.

The presentation currency of the financial statements is the Pound Sterling (£).

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 financial statements have been prepared on a going concern basis on the confirmation from the directors that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledge the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and ensuring that loans from related parties are not called on for repayment until the company is in such a position to be able to make repayments.

2.3. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.4. Turnover

Turnover is stated net of VAT and discounts.Turnover derived from web hosting activities represents the value of services provided under contract to the extent that there is a right to consideration and is recorded at the value of the consideration due.

2.5. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price

including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Hat Seven Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,866	130,450
Corporation tax recoverable assets	2,488	-
Directors' loan accounts	-	1,959

	6,354	132,409

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	43,099
VAT	1,530	3,039
Accruals and deferred income	1,740	83,087
Directors' loan accounts	4,234	624
Amounts owed to group undertakings	50	-

	7,554	129,849

6. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Scott McMillan	(624 )	-	(3,022 )	-	(3,646 )
Mr Sascha Steffens	1,959	-	(2,547 )	-	(588 )

The above loans are interest free and have no fixed repayment terms.

7. Ultimate Controlling Party

The company's ultimate controlling party is Method Gaming Limited by virtue of ownership of 51% of the issued share capital in the company.

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