Source of Wealth Dossier

Applicant: Emma Louise Tidman | Jurisdiction: United Kingdom | Date: 24 Nov 2025

Executive summary

Emma’s wealth derives from gambling winnings as a customer of Pachira. Under UK rules, gambling winnings are not taxable and are not required to be disclosed on a UK self-assessment tax return. Funds are settled by Pachira to Emma’s main ERC-20 wallet, then transferred either to her Revolut account for living costs and property purchases, or to her investment wallet for DCA into ETH and WBTC. All movements are evidenced by on-chain txids and bank statements.

Total money in to Revolut (07 Aug 2025 to 24 Nov 2025)

£1,108,415.77
Per Revolut Balance Summary, closing balance £69,018.19.

Main wallet

0x8aaa…cd4d
Receives Pachira winnings

Investment wallet holdings

50.72 ETH, 22,500 USDT, 2.40 WBTC
0x3a6d48…323b (as at dossier date)

Any new taxable income such as rental income will be included on Emma’s 2025/26 UK tax return. Historic gambling winnings remain non-taxable.

Attached Documentation

The following original documents are attached to this dossier to evidence the source of wealth and funds flow:

Banking & Finance

📄 Revolut Account Statement (Main) 📄 Revolut Statement (Secondary/Crypto) 📄 Precious Metals Vault Report

Property & Legal

📄 Property Invoice / Deed 📄 Licence Agreement (P23 Signed)

Source of wealth narrative

  1. Pachira settles winnings to Emma’s main wallet 0x8aaa…cd4d via on-chain transfers.
  2. Excess funds move to:
    • Revolut for property purchase payments and ordinary expenses, evidenced by statements covering 07 Aug 2025 to 24 Nov 2025.
    • Investment wallet 0x3a6d48…323b for DCA into ETH and WBTC.
  3. Precious metals are held with a recognised custodian, evidenced by the uploaded vault inventory statement.

Funds flow overview

Step From To Evidence
1. Settlement Pachira Main wallet 0x8aaa…cd4d On-chain Txids
2. Off-ramp Main wallet Revolut Revolut Statement (Incoming transfers)
3. Invest Main wallet Investment wallet 0x3a6d48…323b Etherscan wallet activity
4. Property purchases Revolut Vendors Revolut Statement (Payments to Seven Springs/Pennant)
5. Metals — Custodian Vault Inventory Statement

Revolut reconciliation highlights

Precious metals holdings

Serialised holdings are confirmed by the custodian vault inventory statement dated 05 Nov 2025.

Commodity Identifier Weight Custodian Evidence
Platinum / Silver Serialised lots As per schedule Malca-Amit Vault Inventory PDF

Investment wallet snapshot

  • ETH: 50.72
  • USDT: 22,500
  • WBTC: 2.40

Wallet: 0x3a6d48…323b

Property investments

Property Ownership Basis Evidence
Holiday-let Lodge, Seven Springs Park, Ceredigion (Aspire Arto, Plot 23) 100% Purchase, paid in full £180,000 on 01 Oct 2025 Vendor invoice and Revolut payment lines
Holiday-let, Scotland (second unit) 100% Purchase in 2025 Licence Agreement and Revolut payment lines

UK tax position

All income to date is from gambling and is not taxable in the UK, nor required to be declared on a UK self-assessment tax return. New declarable income such as rental income from the above properties will be reported in the 2025/26 return.

Declarations

Applicant declaration: I, Emma Louise Tidman, confirm that my funds are derived from lawful gambling activities as a customer of Pachira. No shareholder dividends, salaries or distributions from Pachira form part of this Source of Wealth submission.

Prepared for bank due diligence. Contact: pachira.dev@gmail.com