Caseware UK (AP4) 2021.0.152 2021.0.152 2022-03-312022-03-31truefalse62021-04-01Ready-made interactive leisure and entertainment software development9falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10185630 2021-04-01 2022-03-31 10185630 2020-04-01 2021-03-31 10185630 2022-03-31 10185630 2021-03-31 10185630 c:Director1 2021-04-01 2022-03-31 10185630 d:PlantMachinery 2021-04-01 2022-03-31 10185630 d:PlantMachinery 2022-03-31 10185630 d:PlantMachinery 2021-03-31 10185630 d:PlantMachinery d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 10185630 d:OfficeEquipment 2021-04-01 2022-03-31 10185630 d:OfficeEquipment 2022-03-31 10185630 d:OfficeEquipment 2021-03-31 10185630 d:OfficeEquipment d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 10185630 d:ComputerEquipment 2021-04-01 2022-03-31 10185630 d:ComputerEquipment 2022-03-31 10185630 d:ComputerEquipment 2021-03-31 10185630 d:ComputerEquipment d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 10185630 d:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 10185630 d:CurrentFinancialInstruments 2022-03-31 10185630 d:CurrentFinancialInstruments 2021-03-31 10185630 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 10185630 d:CurrentFinancialInstruments d:WithinOneYear 2021-03-31 10185630 d:ShareCapital 2022-03-31 10185630 d:ShareCapital 2021-03-31 10185630 d:SharePremium 2022-03-31 10185630 d:SharePremium 2021-03-31 10185630 d:RetainedEarningsAccumulatedLosses 2022-03-31 10185630 d:RetainedEarningsAccumulatedLosses 2021-03-31 10185630 c:OrdinaryShareClass1 2021-04-01 2022-03-31 10185630 c:OrdinaryShareClass1 2022-03-31 10185630 c:OrdinaryShareClass1 2021-03-31 10185630 c:OrdinaryShareClass2 2021-04-01 2022-03-31 10185630 c:OrdinaryShareClass2 2022-03-31 10185630 c:OrdinaryShareClass2 2021-03-31 10185630 c:FRS102 2021-04-01 2022-03-31 10185630 c:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 10185630 c:FullAccounts 2021-04-01 2022-03-31 10185630 c:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 10185630 d:Associate1 2021-04-01 2022-03-31 10185630 d:Associate1 1 2021-04-01 2022-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10185630









TINY REBEL GAMES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2022

 
TINY REBEL GAMES LIMITED
REGISTERED NUMBER: 10185630

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,943
3,000

Investments
  
333
333

  
3,276
3,333

Current assets
  

Debtors: amounts falling due within one year
 6 
228,198
47,317

Cash at bank and in hand
 7 
3,832,258
246,435

  
4,060,456
293,752

Creditors: amounts falling due within one year
 8 
(351,325)
(216,781)

Net current assets
  
 
 
3,709,131
 
 
76,971

Total assets less current liabilities
  
3,712,407
80,304

  

Net assets
  
3,712,407
80,304


Capital and reserves
  

Called up share capital 
 9 
132
100

Share premium account
  
4,418,200
403,118

Profit and loss account
  
(705,925)
(322,914)

  
3,712,407
80,304


Page 1

 
TINY REBEL GAMES LIMITED
REGISTERED NUMBER: 10185630
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2022

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 September 2022.




S Cummings
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1.


General information

Tiny Rebel Games Limited is a private company limited by shares, incorporated in England & Wales (registered number: 10185630). The registered office is 64 New Cavendish Street, London, W1G 8TB.
The Company's principal activity is software development.                                                                                                   

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

Page 4

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
5 years straight line
Office equipment
-
3 years straight line
Computer equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

Page 5

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

2.Accounting policies (continued)

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 9 (2021 - 6).

Page 6

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

4.


Tangible fixed assets





Plant and machinery
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2021
15,000
-
-
15,000


Additions
-
1,349
2,074
3,423



At 31 March 2022

15,000
1,349
2,074
18,423



Depreciation


At 1 April 2021
12,000
-
-
12,000


Charge for the year on owned assets
3,000
99
381
3,480



At 31 March 2022

15,000
99
381
15,480



Net book value



At 31 March 2022
-
1,250
1,693
2,943



At 31 March 2021
3,000
-
-
3,000

Page 7

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

5.


Fixed asset investments





Investments in associates

£



Cost or valuation


At 1 April 2021
333



At 31 March 2022
333





Associate


The following was an associate of the Company:


Name

Registered office

Class of shares

Holding

Fictioneers Limited
S4c Media Centre, Ty Glas Business Park, Llanishen, Cardiff, United Kingdom, CF14 5DU
Ordinary
33.33%


6.


Debtors

2022
2021
£
£


Trade debtors
-
1,029

Other debtors
228,198
46,288

228,198
47,317



7.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
3,832,258
246,435

3,832,258
246,435


Page 8

 
TINY REBEL GAMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

8.


Creditors: Amounts falling due within one year

2022
2021
£
£

Trade creditors
100,035
-

Amounts owed to associates
333
333

Other taxation and social security
28,515
-

Other creditors
217,442
213,948

Accruals and deferred income
5,000
2,500

351,325
216,781



9.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



75,559 (2021 - 100) Ordinary Shares shares of £0.001 each (2021 - £1)
75.56
75.00
56,794 (2021 - 25,000) Preference shares shares of £0.001 each
56.79
25.00

132.35

100.00


During the year 75 Ordinary £1 shares were sub-divided into 75,000 Ordinary £0.001 shares. During the year 25 Preference £1 shares were sub-divided into 25,000 preference £0.001 shares. 559 Ordinary £0.001 shares were issued during the year at a premium of £124.10. 31,794 Preference £0.001 shares were issued during the year at a premium of £124.10.

 
Page 9