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Company Registration No. 14179874 (England and Wales)
BET THEORY UK LTD Unaudited accounts for the year ended 31 December 2025
BET THEORY UK LTD Unaudited accounts Contents
Page
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BET THEORY UK LTD Company Information for the year ended 31 December 2025
Director
Arya Alexander Tayebi
Company Number
14179874 (England and Wales)
Registered Office
5 NEW STREET SQUARE LONDON EC4A 3TW ENGLAND
Accountants
Rise Accounting Limited 131 Finsbury Pavement London EC2A 1NT
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BET THEORY UK LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,904 
5,146 
Current assets
Debtors
151,229 
18,614 
Cash at bank and in hand
237,020 
131,602 
388,249 
150,216 
Creditors: amounts falling due within one year
(471,029)
(43,761)
Net current (liabilities)/assets
(82,780)
106,455 
Total assets less current liabilities
(78,876)
111,601 
Creditors: amounts falling due after more than one year
(100,000)
- 
Provisions for liabilities
Other provisions
- 
(28,928)
Net (liabilities)/assets
(178,876)
82,673 
Capital and reserves
Called up share capital
2,241,000 
2,241,000 
Profit and loss account
(2,419,876)
(2,158,327)
Shareholders' funds
(178,876)
82,673 
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 October 2026 and were signed on its behalf by
Arya Alexander Tayebi Director Company Registration No. 14179874
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BET THEORY UK LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
BET THEORY UK LTD is a private company, limited by shares, registered in England and Wales, registration number 14179874. The registered office is 5 NEW STREET SQUARE, LONDON, EC4A 3TW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is charged so as to write off the cost of each asset, less its estimated residual value, over its expected useful life using the reducing balance method at the following annual rates:
Computer equipment
25 %
Sales of Business Division
Included within Other Income is a profit of £713,000(2024: £Nil) arising on the disposal of part of the Company's business division during the year. The Directors consider presentation within Other Income to provide an appropriate reflection of the nature of this non-recurring transaction.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2025
6,670 
At 31 December 2025
6,670 
Depreciation
At 1 January 2025
1,524 
Charge for the year
1,242 
At 31 December 2025
2,766 
Net book value
At 31 December 2025
3,904 
At 31 December 2024
5,146 
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BET THEORY UK LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
79,073 
- 
Accrued income and prepayments
34,461 
504 
Other debtors
37,695 
18,110 
151,229 
18,614 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
16,114 
33,987 
Amounts owed to group undertakings and other participating interests
369,182 
- 
Taxes and social security
54,826 
- 
Other creditors
23,523 
2,491 
Loans from directors
7,384 
6,335 
Accruals
- 
948 
471,029 
43,761 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
100,000 
- 
8
Average number of employees
During the year the average number of employees was 8 (2024: 6).
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