Playerdata Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Playerdata Limited is a private company, limited by shares, incorporated in England & Wales, registered number SC571960 . The registered office is 3-5 Melville Street, Edinburgh, EH3 7PE.

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. Going Concern Disclosure

The company is reliant on the support of its parent company Playerdata Holdings Limited, there is a long term loan balance of £18,789,567 due from the company to its Parent. There are no other long term liabilities in the Company or Group. Management have reviewed the going concern basis and believe it to be appropriate as the Group has sufficient funds to meet its liabilities as they fall due over the next 12 months.

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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are recorded at cost and amotised to the profit and loss account over its estimated economic life. Amortisation begins when the intangible asset is available for use.

2.5. Research and Development

Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met꞉

It is technically feasible to complete the intangible asset so that it will be available for use or sale;

• There is the intention to complete the intangible asset and use or sell it;

• There is the ability to use or sell the intangible asset;

• The use or sale of the intangible asset will generate probable future economic benefits;

• There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and

• The expenditure attributable to the intangible asset during its development can be measured reliably.

Expenditure that does not meet the above criteria is expensed as incurred.

2.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% straight line
Computer Equipment	25% straight line

2.7. Leasing and Hire Purchase Contracts

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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Playerdata Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2.9. 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.

2.10. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.11. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.12. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.13. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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Playerdata Limited

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: 47 (2024: 46)

4. Intangible Assets

	Other	Development Costs	Total
	£	£	£
Cost
As at 1 January 2025	18,274	3,000,207	3,018,481
Additions	-	1,263,748	1,263,748

As at 31 December 2025	18,274	4,263,955	4,282,229

Amortisation
As at 1 January 2025	13,706	1,624,827	1,638,533
Provided during the period	3,654	1,279,187	1,282,841

As at 31 December 2025	17,360	2,904,014	2,921,374

Net Book Value
As at 31 December 2025	914	1,359,941	1,360,855

As at 1 January 2025	4,568	1,375,380	1,379,948

Website cost (Other) is being written off in equal annual instalments over its estimated economic life of 5 years.

Development cost is being written off at a rate of 30% straight line.

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	25,374	99,798	125,172
Additions	4,456	7,031	11,487

As at 31 December 2025	29,830	106,829	136,659

Depreciation
As at 1 January 2025	9,957	58,039	67,996
Provided during the period	6,912	17,331	24,243

As at 31 December 2025	16,869	75,370	92,239

Net Book Value
As at 31 December 2025	12,961	31,459	44,420

As at 1 January 2025	15,417	41,759	57,176

6. Stocks

	2025	2024
	£	£
Stock	2,346,366	1,442,256

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Playerdata Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	-	1,487,969
Other debtors	490,253	585,752

	490,253	2,073,721
Due after more than one year
Amounts owed by group undertakings	3,694,222	-

	4,184,475	2,073,721

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	371,933	94,111
Other creditors	1,041,493	610,814
Taxation and social security	101,523	76,650

	1,514,949	781,575

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to group undertakings	18,789,567	12,720,694

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2,587,526	2,587,525

11. Related Party Transactions

The company is a wholly owned subsidiary of Playerdata Holdings Limited and has taken advantage of the exemption available under FRS 102 Section 33 not to disclose transactions with other wholly owned members of the group.

At the year end the company was owed £3,694,222 by a fellow group undertaking and owed £18,789,567 to its parent undertaking, Playerdata Holdings Limited.

12. Ultimate Controlling Party

The company's ultimate controlling party is Playerdata Holdings limited (SC570462) by virtue of his ownership of 100% of the issued share capital in the company.

The company is entitled to exemption from preparing group accounts under section 399(2a) of the Companies Act 2006 relating to small companies.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,360,855		1,379,948
Tangible Assets	5		44,420		57,176

			1,405,275		1,437,124
CURRENT ASSETS
Stocks	6	2,346,366		1,442,256
Debtors	7	4,184,475		2,073,721
Cash at bank and in hand		1,057,940		1,046,742

		7,588,781		4,562,719
Creditors: Amounts Falling Due Within One Year	8	(1,514,949 )		(781,575 )

NET CURRENT ASSETS (LIABILITIES)			6,073,832		3,781,144

TOTAL ASSETS LESS CURRENT LIABILITIES			7,479,107		5,218,268

Creditors: Amounts Falling Due After More Than One Year	9		(18,789,567 )		(12,720,694 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,608 )		(3,608 )

NET LIABILITIES			(11,314,068 )		(7,506,034 )

CAPITAL AND RESERVES
Called up share capital	10		2,587,526		2,587,525
Profit and Loss Account			(13,901,594 )		(10,093,559 )

SHAREHOLDERS' FUNDS			(11,314,068)		(7,506,034)