Ayopa Games Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 07909081 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2018

FOR

AYOPA GAMES LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

J F Coghlan

SECRETARY:

J F Coghlan

REGISTERED OFFICE:

Shenstone

Belgrave Road

Bowdon

Altrincham

Cheshire

WA14 2NZ

REGISTERED NUMBER:

07909081 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Tangible assets

4

1,369

3,100

CURRENT ASSETS

Debtors

5

3,185

8,842

Cash at bank

35,513

4,448

38,698

13,290

CREDITORS

Amounts falling due within one year

6

35,790

25,979

NET CURRENT ASSETS/(LIABILITIES)

2,908

(12,689

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,277

(9,589

)

PROVISIONS FOR LIABILITIES

260

589

NET ASSETS/(LIABILITIES)

4,017

(10,178

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

4,016

(10,179

)

SHAREHOLDERS' FUNDS

4,017

(10,178

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 26th September 2019 and were signed by:

J F Coghlan - Director

1.	STATUTORY INFORMATION

Ayopa Games Limited is a private company, limited by shares , registered in England and Wales. The company's

registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Turnover represents the total amount receivable by the company for services provided, excluding value added

tax and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and

Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or

directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

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.

Foreign currencies

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 of exchange ruling at

the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2017 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2018

and 31st December 2018

9,811

DEPRECIATION

At 1st January 2018

6,711

Charge for year

1,731

At 31st December 2018

8,442

NET BOOK VALUE

At 31st December 2018

1,369

At 31st December 2017

3,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Trade debtors

64

-

Other debtors

3,121

8,842

3,185

8,842

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2018

2017

£

£

Taxation and social security

8,659

20

Other creditors

27,131

25,959

35,790

25,979

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J F Coghlan.