REGISTERED NUMBER: NI072650 (Northern Ireland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ALLPLAY IRELAND LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Huck

REGISTERED OFFICE:

12 Crabtree Road

Ballynahinch

BT24 8RH

REGISTERED NUMBER:

NI072650 (Northern Ireland)

AUDITORS:

Pugsley Revill (Statutory Auditors)

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Tangible assets

4

14,697

18,995

CURRENT ASSETS

Stocks

80,283

64,646

Debtors

5

641,425

497,868

Cash at bank

33,855

43,824

755,563

606,338

CREDITORS

Amounts falling due within one year

6

792,385

918,443

NET CURRENT LIABILITIES

(36,822

)

(312,105

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(22,125

)

(293,110

)

CREDITORS

Amounts falling due after more than one year

7

115,316

365,704

NET LIABILITIES

(137,441

)

(658,814

)

CAPITAL AND RESERVES

Called up share capital

9

250,200

250,200

Retained earnings

(387,641

)

(909,014

)

SHAREHOLDERS' FUNDS

(137,441

)

(658,814

)

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 20 August 2026 and were signed by:

S Huck - Director

1.	STATUTORY INFORMATION

Allplay Ireland Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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

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.

Going Concern

The accounts have been prepared on the going concern basis as the company has been promised continued financial support by its holding company, Huck Nets (UK) Limited, as evidenced with a letter of support covering at least the next twelve months.

Turnover

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

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

-

20% on reducing balance

Fixtures, fittings and office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Plant and

office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

39,392

65,303

20,764

125,459

DEPRECIATION

At 1 January 2025

30,396

58,406

17,662

106,464

Charge for year

1,799

1,724

775

4,298

At 31 December 2025

32,195

60,130

18,437

110,762

NET BOOK VALUE

At 31 December 2025

7,197

5,173

2,327

14,697

At 31 December 2024

8,996

6,897

3,102

18,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

617,726

463,320

Amounts owed by group undertakings

-

5,389

Other debtors

228

-

VAT

-

12,832

Prepayments

23,471

16,327

641,425

497,868

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

90,020

104,906

Trade creditors

451,314

224,565

Social security and other taxes

14,017

6,760

VAT

31,396

-

Other creditors

7,060

6,739

Amounts owed to group undertakings

186,583

566,758

Accrued expenses

11,995

8,715

792,385

918,443

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

4,167

Other loans (see note 8)

115,316

361,537

115,316

365,704

Amounts falling due in more than five years:

Repayable by instalments

Amounts owed to group undertakings

31,316

157,537

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

85,853

94,906

Bank loans

4,167

10,000

90,020

104,906

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

4,167

Amounts owed to group undertakings

21,000

51,000

21,000

55,167

Amounts falling due between two and five years:

Amounts owed to group undertakings

63,000

153,000

Amounts falling due in more than five years:

Repayable by instalments

Amounts owed to group undertakings

31,316

157,537

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

250,200

Ordinary

£1

250,200

250,200

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Revill (Senior Statutory Auditor)

for and on behalf of Pugsley Revill (Statutory Auditors)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Manfred Huck Gmbh.