Company: SLMT
Filing Date: 2025-05-28
Form Type: 20-F/A
Source: 0001213900-25-048029
Chunk: 66

Company: Brera Holdings PLC
Filing Date: 2025-05-28
Form: 20-F/A
Chunk 66
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 of the following:

|                                              |     |     | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:---------------------------------------------|:----|:----|-------------:|:----|:----|-------------:|
|                                              |     | EUR |              |     | EUR |              |
| Current assets                               |     |     |              |     |     |              |
| Short term loan receivable – related parties |     |     |      311,171 |     |     |       19,514 |
|                                              |     |     |      311,171 |     |     |       19,514 |

Note 11 – Trade and Other Receivables

Trade and other receivables consist of the following:

|                                     |     |     | December 31, 
         2024 |     |     | December 31, 
         2023 |
|:------------------------------------|:----|:----|-------------:|:----|:----|-------------:|
|                                     |     | EUR |              |     | EUR |              |
| Trade receivables – outside parties |     |     |      889,022 |     |     |      553,750 |
| Trade receivables – related parties |     |     |      152,822 |     |     |       11,433 |
|                                     |     |     |    1,041,844 |     |     |      565,183 |

The credit period on rendering of service to outside
parties is based on ordinary course of business practices. Trade receivables are mainly made up of advertising, sponsorships, and naming
rights.

Any loss allowance for trade receivables has been
measured at an amount equal to the lifetime ECL. The ECL on trade receivables are estimated using a provision matrix by reference to past
default experience of the debtor and an analysis of the debtor’s current financial position, adjusted for factors that are specific
to the debtors, and where relevant general economic conditions of the industry in which the debtors operate. As of the end of each reporting
period presented above, management considers the ECL for trade and other receivables to be insignificant.

Note 12 – Deposits and Prepayments

Deposits and prepayments consist of the following:

|                               |     |     | December 31, 
         2024 |     |