IRIS Accounts Production v23.3.1.45 13013253 director 1.12.21 30.11.22 30.11.22 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh130132532021-11-30130132532022-11-30130132532021-12-012022-11-30130132532020-11-11130132532020-11-122021-11-30130132532021-11-3013013253ns10:Originalns15:EnglandWales2021-12-012022-11-3013013253ns14:PoundSterlingns10:Original2021-12-012022-11-3013013253ns10:Originalns10:Director12021-12-012022-11-3013013253ns10:Original2021-12-012022-11-3013013253ns10:Original2022-11-3013013253ns10:Originalns10:PrivateLimitedCompanyLtd2021-12-012022-11-3013013253ns10:Originalns10:SmallEntities2021-12-012022-11-3013013253ns10:Originalns10:AuditExempt-NoAccountantsReport2021-12-012022-11-3013013253ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2021-12-012022-11-3013013253ns10:SmallCompaniesRegimeForAccountsns10:Original2021-12-012022-11-3013013253ns10:Originalns10:FullAccounts2021-12-012022-11-3013013253ns10:Originalns10:OrdinaryShareClass12021-12-012022-11-3013013253ns10:Originalns10:RegisteredOffice2021-12-012022-11-3013013253ns10:Original2021-11-3013013253ns10:Originalns5:CurrentFinancialInstruments2022-11-3013013253ns10:Originalns5:CurrentFinancialInstruments2021-11-3013013253ns5:ShareCapitalns10:Original2022-11-3013013253ns5:ShareCapitalns10:Original2021-11-3013013253ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-11-3013013253ns10:Originalns5:RetainedEarningsAccumulatedLosses2021-11-3013013253ns10:Originalns5:ComputerEquipment2021-12-012022-11-3013013253ns10:Original2020-11-122021-11-3013013253ns10:Originalns5:ComputerEquipment2021-11-3013013253ns10:Originalns5:ComputerEquipment2022-11-3013013253ns10:Originalns5:ComputerEquipment2021-11-3013013253ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3013013253ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2021-11-3013013253ns10:Originalns10:OrdinaryShareClass12022-11-3013013253ns10:Original1ns10:Director12021-11-3013013253ns10:Original1ns10:Director12020-11-1113013253ns10:Original1ns10:Director12021-12-012022-11-3013013253ns10:Original1ns10:Director12020-11-122021-11-3013013253ns10:Original1ns10:Director12022-11-3013013253ns10:Original1ns10:Director12021-11-30
REGISTERED NUMBER: 13013253 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022

FOR

LUDOLOGICO LTD.

LUDOLOGICO LTD. (REGISTERED NUMBER: 13013253)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 November 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LUDOLOGICO LTD.

COMPANY INFORMATION
for the year ended 30 November 2022







DIRECTOR: R A Matthew





REGISTERED OFFICE: 12 Walsingham Road
Southend-on-Sea
Essex
SS2 4AN





REGISTERED NUMBER: 13013253 (England and Wales)





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

LUDOLOGICO LTD. (REGISTERED NUMBER: 13013253)

BALANCE SHEET
30 November 2022

30.11.22 30.11.21
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,625 2,631

CURRENT ASSETS
Debtors 5 9,183 7,358
Cash at bank 1,511 1,316
10,694 8,674
CREDITORS
Amounts falling due within one year 6 (18,012 ) (11,171 )
NET CURRENT LIABILITIES (7,318 ) (2,497 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(5,693

)

134

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings (5,694 ) 133
SHAREHOLDERS' FUNDS (5,693 ) 134

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 16 November 2023 and were signed by:





R A Matthew - Director


LUDOLOGICO LTD. (REGISTERED NUMBER: 13013253)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 November 2022

1. STATUTORY INFORMATION

Ludologico Ltd. 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from video game design consultancy services is recognised at the point of sale. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Tangible fixed assets
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

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 year 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

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.

LUDOLOGICO LTD. (REGISTERED NUMBER: 13013253)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2021 3,970
Additions 455
At 30 November 2022 4,425
DEPRECIATION
At 1 December 2021 1,339
Charge for year 1,461
At 30 November 2022 2,800
NET BOOK VALUE
At 30 November 2022 1,625
At 30 November 2021 2,631

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£    £   
Other debtors 9,183 7,358

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.22 30.11.21
£    £   
Taxation and social security 9,037 6,537
Other creditors 8,975 4,634
18,012 11,171

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.22 30.11.21
value: £    £   
1 Ordinary £1.00 1 1

LUDOLOGICO LTD. (REGISTERED NUMBER: 13013253)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2022

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 November 2022 and the period ended 30 November 2021:

30.11.22 30.11.21
£    £   
R A Matthew
Balance outstanding at start of year 6,968 -
Amounts advanced 1,563 6,968
Amounts repaid (1,804 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,727 6,968

The above loan is interest free and repayable on demand.