Feral.io Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11569545

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	5		125,977		125,977

			125,977		125,977
CURRENT ASSETS
Debtors	6	72,812		59,245
Cash at bank and in hand		3,265,312		2,814,173

		3,338,124		2,873,418
Creditors: Amounts Falling Due Within One Year	7	(381,999 )		(333,848 )

NET CURRENT ASSETS (LIABILITIES)			2,956,125		2,539,570

TOTAL ASSETS LESS CURRENT LIABILITIES			3,082,102		2,665,547

NET ASSETS			3,082,102		2,665,547

CAPITAL AND RESERVES
Called up share capital	8		10,000		10,000
Profit and Loss Account			3,072,102		2,655,547

SHAREHOLDERS' FUNDS			3,082,102		2,665,547

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Feral.io Ltd.

Balance Sheet (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

On behalf of the board

Mr. J P McQuistan

Director

31/07/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Feral.io Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11569545 . The registered office is C/O KKVMS LLP, 15 Glade Path, London, SE1 8EG.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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.

2.5. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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Feral.io Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	325,000

As at 31 December 2025	325,000

Amortisation
As at 1 January 2025	325,000

As at 31 December 2025	325,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Investments

	Unlisted
	£
Cost
As at 1 January 2025	125,977

As at 31 December 2025	125,977

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	125,977

As at 1 January 2025	125,977

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	21,515	11,615
Other debtors	51,297	47,630

	72,812	59,245

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Feral.io Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	127,318	99,764
Other creditors	109,187	94,516
Taxation and social security	145,494	139,568

	381,999	333,848

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 10,000.00 each	10,000	10,000

9. Reserves

	2025	2024
	£	£
Opening Balance	2,655,547	2,321,322
Profit for the year	416,555	334,725
Dividends	0	500
	3,072,102	2,655,547
Closing Balance

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr J P McQuistan by virtue of his ownership of 100% of the issued share capital in the company.

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