Acorah Software Products - Accounts Production 13.8.831 false true false 18 November 2021 17 May 2023 17 May 2023 13753261 Mr Alasdair McMaster Mr Renan Webber Ms Mayra San Martin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13753261 frs-bus:Original frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-05-17 13753261 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-05-17 13753261 frs-bus:Original frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-05-17 13753261 frs-bus:Original frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-11-18 2023-05-17 13753261 frs-bus:Original frs-core:AllSubsidiaries 2021-11-18 2023-05-17 13753261 frs-bus:Original frs-core:KeyManagementPersonnel 2021-11-18 2023-05-17 13753261 frs-bus:Original frs-core:EntitiesControlledByKeyManagementPersonnel 2021-11-18 2023-05-17 13753261 frs-bus:Original frs-core:OtherRelatedParties 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Registered number: 13753261
Metabit Games Limited
Unaudited Financial Statements
For the Period 18 November 2021 to 17 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13753261
17 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 22,362
22,362
CURRENT ASSETS
Debtors 5 124,940
Cash at bank and in hand 672,979
797,919
Creditors: Amounts Falling Due Within One Year 6 (27,384 )
NET CURRENT ASSETS (LIABILITIES) 770,535
TOTAL ASSETS LESS CURRENT LIABILITIES 792,897
NET ASSETS 792,897
CAPITAL AND RESERVES
Called up share capital 7 14
Share premium account 1,271,645
Profit and Loss Account (478,762 )
SHAREHOLDERS' FUNDS 792,897
Page 1
Page 2
For the period ending 17 May 2023 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Alasdair McMaster
Director
14 November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Metabit Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13753261 . The registered office is C/O Affect Group, Simpsons Fm, Pentlow, Suffolk, CO10 7JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.
A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6
6
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4. Tangible Assets
Computer Equipment
£
Cost
As at 18 November 2021 -
Additions 29,617
As at 17 May 2023 29,617
Depreciation
As at 18 November 2021 -
Provided during the period 7,255
As at 17 May 2023 7,255
Net Book Value
As at 17 May 2023 22,362
As at 18 November 2021 -
5. Debtors
17 May 2023
£
Due within one year
Other debtors 1,841
Corporation tax recoverable assets 104,653
VAT 38
Directors' loan accounts 10
Amounts owed by subsidiaries 18,398
124,940
6. Creditors: Amounts Falling Due Within One Year
17 May 2023
£
Trade creditors 2
Accruals and deferred income 27,382
27,384
7. Share Capital
17 May 2023
£
Allotted, Called up and fully paid 14
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 18 November 2021 Amounts advanced Amounts repaid Amounts written off As at 17 May 2023
£ £ £ £ £
Mr Alasdair McMaster - 5 - - 5
Mr Renan Webber - 5 - - 5
The above loan is unsecured, interest free and repayable on demand.
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