Breaking Fourth Limited Filleted Accounts Cover |  |

| Breaking Fourth Limited |
|  | Company No. 09462445 |  |
|  |  | Information for Filing with The Registrar |  |  |
|  |  | 28 February 2022 |  |  |

Breaking Fourth Limited Directors Report Registrar |  |

The Directors present their report and the accounts for the year ended 28 February 2022.
Principal activities |  |  |  |  |
The principal activity of the company during the year under review was interactive leisure and entertainment software development.
Directors |  |  |  |  |
The Directors who served at any time during the year were as follows:
K. Henderson |  |  |  |  |  |  |
D. Kaskel |  |  |  |  |  |  |
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board |  |  |  |
K. Henderson |  |  |  |  |  |
Director |  |  |  |  |  |
03 October 2023 |  |  |  |  |  |

Breaking Fourth Limited Balance Sheet Registrar |  |

at | 28 February 2022 |  |  |  |  |  |  |
Company No. | 09462445 |  | Notes | 2022 |  |  |  | 2021
|  |  |  |  |  | £ |  |  |  | £
Current assets |  |  |  |  |  |  |
| Debtors |  | 4 | 36,794 |  |  |  | 37,515
| Cash at bank and in hand |  |  | 14,196 |  |  |  | 2,943
|  |  |  |  |  | 50,990 |  |  |  | 40,458
Creditors: Amount falling due within one year | 5 | (447,430) |  |  |  | (446,116)
Net current liabilities |  |  | (396,440) |  |  |  | (405,658)
Total assets less current liabilities |  |  | (396,440) |  |  |  | (405,658)
Net liabilities |  |  | (396,440) |  |  |  | (405,658)
Capital and reserves |  |  |  |  |  |  |
| Called up share capital |  |  | 327 |  |  |  | 327
| Share premium account |  | 6 | 527,597 |  |  |  | 527,597
| Profit and loss account |  | 6 | (924,364) |  |  |  | (933,582)
Total equity |  |  | (396,440) |  |  |  | (405,658)
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 28 February 2022 the company was entitled to exemption from audit 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 03 October 2023 |  |  |  |  |  |
And signed on its behalf by: |  |  |  |  |  |  |
K. Henderson |  |  |  |  |  |  |
Director |  |  |  |  |  |  |
03 October 2023 |  |  |  |  |  |  |  |

Breaking Fourth Limited Notes to the Accounts Registrar |  |

for the year ended 28 February 2022 |  |  |  |  |  |  |  |

1 | General information |  |  |  |  |  |  |  |
| Its registered number is: 09462445 |  |  |  |  |  |
| Its registered office is: |  |  |  |  |  |  |  |  |  |
| 85 Tottenham Court Road |  |  |  |  |  |  |  |  |  |
| London |  |  |  |  |  |  |  |  |  |
| W1T 4TQ |  |  |  |  |  |
| The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.

2 | Accounting policies |  |  |  |  |  |  |  |

| Turnover |  |  |  |  |  |  |  |
| Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: • the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; • 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 economic benefits associated with the transaction will flow to the Company; and • the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

| Trade and other debtors |  |  |  |  |  |  |  |
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

| Trade and other 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 |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  | 2021
|  |  |  |  |  |  |  |  |  | Number |  |  |  | Number
|  | The average monthly number of employees (including directors) during the year was: | 0 |  |  |  | 0

4 | Debtors |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  | 2021
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | VAT recoverable |  |  |  | 36,794 |  |  |  | 37,515
|  |  |  |  |  |  |  |  |  | 36,794 |  |  |  | 37,515

5 | Creditors: |  |  |  |  |  |  |  |
|  | amounts falling due within one year |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  | 2022 |  |  |  | 2021
|  |  |  |  |  |  |  |  |  | £ |  |  |  | £
|  | Loans from directors |  |  |  | 397,551 |  |  |  | 397,551
|  | Other creditors |  |  |  | 44,679 |  |  |  | 44,665
|  | Accruals and deferred income |  |  |  | 5,200 |  |  |  | 3,900
|  |  |  |  |  |  |  |  |  | 447,430 |  |  |  | 446,116

6 | Reserves |  |  |  |  |  |  |  |
|  | Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.
|  | Profit and loss account - includes all current and prior period retained profits and losses.

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