Racecheck Limited

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

Registered number: 09974171

		31 December 2025		31 January 2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	1,132		-
Cash at bank and in hand		141		2,470

		1,273		2,470
Creditors: Amounts Falling Due Within One Year	5	(48,114 )		(833,547 )

NET CURRENT ASSETS (LIABILITIES)			(46,841 )		(831,077 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(46,841 )		(831,077 )

NET LIABILITIES			(46,841 )		(831,077 )

CAPITAL AND RESERVES
Called up share capital	6		200		200
Profit and Loss Account			(47,041 )		(831,277 )

SHAREHOLDERS' FUNDS			(46,841)		(831,077)

For the period 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.

On behalf of the board

Mr Richard Ankers

Director

24/09/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Racecheck Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09974171 . The registered office is The Barn, Calcot Mount, Calcot Lane, Curdridge, Hampshire, SO32 2BN.

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.

The company's accounting reference date was changed during the period from 31 January to 31 December. Accordingly, these financial statements cover the 11-month period from 1 February 2025 to 31 December 2025. The comparative figures are for the year ended 31 January 2025 and are therefore not directly comparable.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant

doubt upon the company's ability to continue as a going concern. The going concern basis remains appropriate due to

the continued financial support of the shareholders and connected parties.

2.3. 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 rendering of services.

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.

2.4. 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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 2

Page 3

Racecheck Limited

Notes to the Financial Statements (continued)

For the Period 1 February 2025 to 31 December 2025

2.6. Recharging of Expenses

During its operations, the business incurs expenses on behalf of other entities within the group, which are

subsequently recharged at cost. These recharges primarily arise due to administrative errors where invoices have been

initially directed to the incorrect entity.

To ensure that the financial statements present a true and fair view without overstating the revenue or expenses of

any individual entity, recharged expenses are netted off in the profit and loss account. Specifically, the expense initially

recorded in the entity that received the invoice in error is offset by the corresponding recharge to the correct entity.

This policy of netting off is adopted to avoid inflating both income and expenses, thereby providing a more accurate

representation of the financial performance of each entity within the Group.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2025: 3)

4. Debtors

	31 December 2025	31 January 2025
	£	£
Due within one year
Other debtors	1,132	-

5. Creditors: Amounts Falling Due Within One Year

	31 December 2025	31 January 2025
	£	£
Trade creditors	-	1
Amounts owed to group undertakings	12,500	813,165
Other creditors	26,616	10,113
Taxation and social security	8,998	10,268

	48,114	833,547

6. Share Capital

	31 December 2025	31 January 2025
	£	£
Allotted, Called up and fully paid	200	200

7. Related Party Transactions

The company has taken the exemption available under FRS 102 Section 33.1A, whereby it is not required to disclose transactions with group companies.

During the period, Super League International Limited, the company's controlling shareholder at the time of the transaction, waived an intercompany loan of £896,508 due from the company. The amount waived has been recognised within other operating income in the profit and loss account.

Super League International Limited ceased to be a controlling party of the company on 23 October 2025 following the sale of its interest in the company to 21 Six Investments Limited.

The directors have reviewed all other related party transactions and consider these to have been concluded under normal market conditions and therefore no additional disclosure is required in the financial statements.

Page 3