ONEFOOTBALL UK LTD.

• ⚠

  Material uncertainty over going concern

  After reviewing the updated business plan, the directors conclude that there is uncertainty over whether the parent company has sufficient resources to continue to provide this support. This represents a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. Nevertheless, based on the financial support arrangements discussed above, the directors have a reasonable expectation that the parent company will continue to support the entity and the loan will not be called in. The parent company will continue to make further funding available to the company to ensure it can meet any liabilities as they fall due. Accordingly, the financial statements have been prepared on a going-concern basis and do not include any adjustments that would arise if the Company were unable to continue trading.

1. ONEFOOTBALL UK LTD. 2022-05-03 → present
2. DUGOUT LIMITED 2016-05-20 → 2022-05-03

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Accounting basis

IFRS

Reporting scope

Standalone (parent only)

Auditor

S&W Audit

Audit opinion

Unqualified (clean)

Going concern

Material uncertainty disclosed

“After reviewing the updated business plan, the directors conclude that there is uncertainty over whether the parent company has sufficient resources to continue to provide this support. This represents a material uncertainty that may cast significant doubt on the Company's ability to continue as a going concern. Nevertheless, based on the financial support arrangements discussed above, the directors have a reasonable expectation that the parent company will continue to support the entity and the loan will not be called in. The parent company will continue to make further funding available to the company to ensure it can meet any liabilities as they fall due. Accordingly, the financial statements have been prepared on a going-concern basis and do not include any adjustments that would arise if the Company were unable to continue trading.”

Group structure

1. ONEFOOTBALL UK LTD. · parent
   1. OneFootball Singapore Pte. Ltd 79% · Singapore · Information technology service activities

Significant events

• “The year ended 31 December 2024 marked another phase of transition for OneFootball UK Limited. Following the Group-wide restructuring initiated in late 2022 and completed in July 2023, the company's O&D business focused on reducing licensing and cost of sales, while closely managing revenue share payments to clubs and publishers. These efforts successfully turned the unit profitable. The company also shifted its publishing strategy away from low-CPM markets, prioritizing regions with stronger monetization potential.”
• “The Group has diversified its business model by developing direct-to-consumer revenue streams (including OTT streaming, loyalty and token programmes, and merchandising/E-Commerce). The core advertising business continues to be refined, with more conservative revenue assumptions than in previous plans.”
• “Subsequent to the year end, in February 2025, the total outstanding principal and accrued interest relating to the EUR 9,350,000 loan were converted into 3,777 ordinary shares of the ultimate parent company, OneFootball GmbH.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

2

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  +65%

  £709,712 → £1,171,269

• Net assets

  —

  Not reported

• Employees

  -28.4%

  67 → 48

• Wages

  -36.4%

  £6,810,733 → £4,334,214

Each % is (latest − prior) ÷ |prior| for the line item as filed. Periods don't have to be exactly 12 months apart — a long or short period (typical around incorporation or year-end changes) will distort the comparison. Lines a company doesn't report are omitted. About these numbers