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REGISTERED NUMBER: 13979931 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 16 MARCH 2022 TO 31 MARCH 2023

FOR

BIG BLUE GAMES LIMITED

BIG BLUE GAMES LIMITED (REGISTERED NUMBER: 13979931)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 16 March 2022 to 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIG BLUE GAMES LIMITED

COMPANY INFORMATION
for the period 16 March 2022 to 31 March 2023







DIRECTORS: A Backman
W D Clarke
A J Willink





REGISTERED OFFICE: 76 Wardour Street
Fifth Floor
London
W1F 0UR





REGISTERED NUMBER: 13979931 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

BIG BLUE GAMES LIMITED (REGISTERED NUMBER: 13979931)

BALANCE SHEET
31 March 2023

Notes £   
FIXED ASSETS
Tangible assets 4 12,202
Investments 5 1
12,203

CURRENT ASSETS
Debtors 6 117,471
Cash at bank 612,143
729,614
CREDITORS
Amounts falling due within one year 7 (4,057 )
NET CURRENT ASSETS 725,557
TOTAL ASSETS LESS CURRENT
LIABILITIES

737,760

CAPITAL AND RESERVES
Called up share capital 8 9
Share premium 1,195,085
Retained earnings (457,334 )
SHAREHOLDERS' FUNDS 737,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BIG BLUE GAMES LIMITED (REGISTERED NUMBER: 13979931)

BALANCE SHEET - continued
31 March 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2023 and were signed on its behalf by:




A J Willink - Director W D Clarke - Director




A Backman - Director


BIG BLUE GAMES LIMITED (REGISTERED NUMBER: 13979931)

NOTES TO THE FINANCIAL STATEMENTS
for the period 16 March 2022 to 31 March 2023

1. STATUTORY INFORMATION

Big Blue 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.

Tangible fixed assets
Tangible fixed assets are stated at cost, less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

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

Computer equipment-33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

BIG BLUE GAMES LIMITED (REGISTERED NUMBER: 13979931)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 16 March 2022 to 31 March 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 15,532
At 31 March 2023 15,532
DEPRECIATION
Charge for period 3,330
At 31 March 2023 3,330
NET BOOK VALUE
At 31 March 2023 12,202

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1
At 31 March 2023 1
NET BOOK VALUE
At 31 March 2023 1

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 117,471

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other creditors 4,057

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
780,151 Ordinary £0.0001 8
132,055 Series pre seed preference £0.0001 1
9

780,151 Ordinary shares of £0.0001 each were allotted and fully paid for cash at par during the period.

132,055 Series pre seed preference shares of £0.0001 each were allotted as fully paid at a premium of 8.71464 per share during the period.