Contents of the Financial Statements

for the Period Ended 31 December 2021

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 December 2021

The directors present their report with the financial statements of the company for the period ended 31 December 2021

Directors

The directors shown below have held office during the whole of the period from
1 January 2021 to 31 December 2021

B J Hopkinson
R Jolly
G R Jenkins

The director shown below has held office during the period of
16 February 2021 to 31 December 2021

C Tak Ho Eddie

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 September 2022

And signed on behalf of the board by:
Name: B J Hopkinson
Status: Director

Profit And Loss Account

for the Period Ended 31 December 2021

	2021	9 months to 31 December 2020
	£	£
Administrative expenses:	( 7,137 )	( 7,794 )
Operating profit(or loss):	(7,137)	(7,794)
Profit(or loss) before tax:	(7,137)	(7,794)
Tax:	265,590
Profit(or loss) for the financial year:	258,453	(7,794)

Balance sheet

As at 31 December 2021

	Notes	2021	9 months to 31 December 2020
		£	£
Fixed assets
Intangible assets:	3	1,327,950	0
Total fixed assets:		1,327,950	0
Current assets
Debtors:	4	265,591	1
Total current assets:		265,591	1
Creditors: amounts falling due within one year:	5	( 1,342,881 )	( 7,794 )
Net current assets (liabilities):		(1,077,290)	(7,793)
Total assets less current liabilities:		250,660	( 7,793)
Total net assets (liabilities):		250,660	(7,793)
Capital and reserves
Called up share capital:		1	1
Profit and loss account:		250,659	(7,794 )
Total Shareholders' funds:		250,660	(7,793)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2021

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Intangible fixed assets amortisation policy

  Games developmentDevelopment costs that are directly attributable to the design and testing of identifiable and unique games controlled by the Company are recognised as intangible assets when the following criteria are met:- it is technically feasible to complete the software so that it will be available for use;- management intends to complete the software and use or sell it;- there is an ability to use or sell the software;- it can be demonstrated how the software will generate probable future economic benefits;- adequate technical, financial and other resources to complete the development and to use or sell the software are available; and- the expenditure attributable to the software during its development can be reliably measured.Development costs include the employee costs incurred as a result of developing games and an appropriate portion of relevant overheads. Other development expenditures that do not meet these criteria are recognised as an expense as incurred.Development costs previously recognised as an expense are not recognised as an asset in a subsequent period. Costs associated with maintaining the games are recognised as an expense as incurred. No amortisation is provided for games under development until completion. Amortisation commences when construction-in-progress is transferred to intangible assets and ready for their intended use. Game intellectual properties are amortised using the straight-line method over their useful lives of the games of not more than 7 years.

Notes to the Financial Statements

for the Period Ended 31 December 2021

• 2. Employees

  	2021	9 months to 31 December 2020
  Average number of employees during the period	0	0