Longshot Systems Holding Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 12477109

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors		804,118		70,197

		804,118		70,197
Creditors: Amounts Falling Due Within One Year		(730,803 )		-

NET CURRENT ASSETS (LIABILITIES)			73,315		70,197

TOTAL ASSETS LESS CURRENT LIABILITIES			73,315		70,197

NET ASSETS			73,315		70,197

CAPITAL AND RESERVES
Called up share capital	4		9		9
Share premium account			70,188		70,188
Other reserves			21,117		46,423
Profit and Loss Account			(17,999 )		(46,423 )

SHAREHOLDERS' FUNDS			73,315		70,197

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Longshot Systems Holding Ltd

Abridged Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Mark David Goodhead

Director

23/10/2026

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

1. General Information

Longshot Systems Holding Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number 12477109 . The registered office is Garden Level, 70 Gray's Inn Road, London, United Kingdom, WC1X 8NH.

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 financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. Share-based payment

Equity-settled share-based payment transactions are measured at fair value at the date of grant. The fair value determined at the grant date of the equity-settled share-based payments is expensed on a straight-line basis over the vesting period, based on the Company’s estimate of shares that will eventually vest and adjusted for the effect of non-market-based vesting conditions.

Fair value is measured by use of the exercise price which is considered by management to be the most appropriate method of valuation. The expected life used in the model has been adjusted, based on management’s best estimate, for the effects of non-transferability, exercise restrictions, and behavioural considerations.

Cancellations or settlements (including those resulting from employee redundancies) are treated as an acceleration of vesting and the amount that would have been recognised over the remaining vesting period is recognised immediately.

2.5. Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

2.6. Ordinary share capital

The ordinary share capital of the Company is presented as equity.

3. Average Number of Employees

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

4. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	9	9

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Longshot Systems Holding Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 January 2026

5. Related Party Transactions

Transactions with entities in which the entity itself has a participating interest

Mercator Trading Inc

Amount owed to the company from Mercator Trading Inc

£804,118 (2025: £nil)

Longshot Systems Ltd

Amount owed by the company to Longshot Systems Ltd

£330,811 (2025: £70,189 owed from Longshot Systems Ltd)

Transactions with the entity's directors

Amount owed from the company to the directors

£399,992 (2025: -£8)

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