2022-01-012022-12-312022-12-31false06807421ISQUARED GAMES 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ISQUARED GAMES LIMITED

Registered Number
06807421
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2022

ISQUARED GAMES LIMITED
Company Information
for the year from 1 January 2022 to 31 December 2022

Director

ROPOTOVS, Anatolijs

Registered Address

International House
36-38 Cornhill
London
EC3V 3NG

Registered Number

06807421 (England and Wales)
ISQUARED GAMES LIMITED
Balance Sheet as at
31 December 2022

Notes

2022

2021

£

£

£

£

Fixed assets
Tangible assets58951,336
8951,336
Current assets
Debtors657675,668
Cash at bank and on hand8,5317,090
9,10782,758
Creditors amounts falling due within one year7(489,259)(535,943)
Net current assets (liabilities)(480,152)(453,185)
Total assets less current liabilities(479,257)(451,849)
Net assets(479,257)(451,849)
Capital and reserves
Called up share capital1717
Profit and loss account(479,274)(451,866)
Shareholders' funds(479,257)(451,849)
The financial statements were approved and authorised for issue by the Director on 19 October 2023, and are signed on its behalf by:
ROPOTOVS, Anatolijs
Director
Registered Company No. 06807421
ISQUARED GAMES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2022

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery33
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20222021
Average number of employees during the year00
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 January 2214,51414,514
At 31 December 2214,51414,514
Depreciation and impairment
At 01 January 2213,17813,178
Charge for year441441
At 31 December 2213,61913,619
Net book value
At 31 December 22895895
At 31 December 211,3361,336
6.Debtors

2022

2021

££
Trade debtors / trade receivables-73,668
Other debtors5762,000
Total57675,668
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2022

2021

££
Taxation and social security-112
Other creditors485,509535,831
Accrued liabilities and deferred income3,750-
Total489,259535,943
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.