2022-04-012023-03-312023-03-31false07787838OPPOSABLE GAMES LIMITED2023-11-03iso4217:GBPxbrli:pure077878382022-04-01077878382023-03-31077878382022-04-012023-03-31077878382021-04-01077878382022-03-31077878382021-04-012022-03-3107787838bus:SmallEntities2022-04-012023-03-3107787838bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3107787838bus:FullAccounts2022-04-012023-03-3107787838bus:PrivateLimitedCompanyLtd2022-04-012023-03-3107787838core:WithinOneYear2023-03-3107787838core:AfterOneYear2023-03-3107787838core:WithinOneYear2022-03-3107787838core:AfterOneYear2022-03-3107787838core:ShareCapital2023-03-3107787838core:SharePremium2023-03-3107787838core:RevaluationReserve2023-03-3107787838core:OtherReservesSubtotal2023-03-3107787838core:RetainedEarningsAccumulatedLosses2023-03-3107787838core:ShareCapital2022-03-3107787838core:SharePremium2022-03-3107787838core:RevaluationReserve2022-03-3107787838core:OtherReservesSubtotal2022-03-3107787838core:RetainedEarningsAccumulatedLosses2022-03-3107787838core:LandBuildings2023-03-3107787838core:PlantMachinery2023-03-3107787838core:Vehicles2023-03-3107787838core:FurnitureFittings2023-03-3107787838core:OfficeEquipment2023-03-3107787838core:NetGoodwill2023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2023-03-3107787838core:ListedExchangeTraded2023-03-3107787838core:UnlistedNon-exchangeTraded2023-03-3107787838core:LandBuildings2022-03-3107787838core:PlantMachinery2022-03-3107787838core:Vehicles2022-03-3107787838core:FurnitureFittings2022-03-3107787838core:OfficeEquipment2022-03-3107787838core:NetGoodwill2022-03-3107787838core:IntangibleAssetsOtherThanGoodwill2022-03-3107787838core:ListedExchangeTraded2022-03-3107787838core:UnlistedNon-exchangeTraded2022-03-3107787838core:LandBuildings2022-04-012023-03-3107787838core:PlantMachinery2022-04-012023-03-3107787838core:Vehicles2022-04-012023-03-3107787838core:FurnitureFittings2022-04-012023-03-3107787838core:OfficeEquipment2022-04-012023-03-3107787838core:NetGoodwill2022-04-012023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107787838core:ListedExchangeTraded2022-04-012023-03-3107787838core:UnlistedNon-exchangeTraded2022-04-012023-03-3107787838core:MoreThanFiveYears2022-04-012023-03-3107787838core:Non-currentFinancialInstruments2023-03-3107787838core:Non-currentFinancialInstruments2022-03-3107787838dpl:CostSales2022-04-012023-03-3107787838dpl:DistributionCosts2022-04-012023-03-3107787838core:LandBuildings2022-04-012023-03-3107787838core:PlantMachinery2022-04-012023-03-3107787838core:Vehicles2022-04-012023-03-3107787838core:FurnitureFittings2022-04-012023-03-3107787838core:OfficeEquipment2022-04-012023-03-3107787838dpl:AdministrativeExpenses2022-04-012023-03-3107787838core:NetGoodwill2022-04-012023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107787838dpl:GroupUndertakings2022-04-012023-03-3107787838dpl:ParticipatingInterests2022-04-012023-03-3107787838dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107787838core:ListedExchangeTraded2022-04-012023-03-3107787838dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107787838core:UnlistedNon-exchangeTraded2022-04-012023-03-3107787838dpl:CostSales2021-04-012022-03-3107787838dpl:DistributionCosts2021-04-012022-03-3107787838core:LandBuildings2021-04-012022-03-3107787838core:PlantMachinery2021-04-012022-03-3107787838core:Vehicles2021-04-012022-03-3107787838core:FurnitureFittings2021-04-012022-03-3107787838core:OfficeEquipment2021-04-012022-03-3107787838dpl:AdministrativeExpenses2021-04-012022-03-3107787838core:NetGoodwill2021-04-012022-03-3107787838core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3107787838dpl:GroupUndertakings2021-04-012022-03-3107787838dpl:ParticipatingInterests2021-04-012022-03-3107787838dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3107787838core:ListedExchangeTraded2021-04-012022-03-3107787838dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3107787838core:UnlistedNon-exchangeTraded2021-04-012022-03-3107787838core:NetGoodwill2023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2023-03-3107787838core:LandBuildings2023-03-3107787838core:PlantMachinery2023-03-3107787838core:Vehicles2023-03-3107787838core:FurnitureFittings2023-03-3107787838core:OfficeEquipment2023-03-3107787838core:AfterOneYear2023-03-3107787838core:WithinOneYear2023-03-3107787838core:ListedExchangeTraded2023-03-3107787838core:UnlistedNon-exchangeTraded2023-03-3107787838core:ShareCapital2023-03-3107787838core:SharePremium2023-03-3107787838core:RevaluationReserve2023-03-3107787838core:OtherReservesSubtotal2023-03-3107787838core:RetainedEarningsAccumulatedLosses2023-03-3107787838core:NetGoodwill2022-03-3107787838core:IntangibleAssetsOtherThanGoodwill2022-03-3107787838core:LandBuildings2022-03-3107787838core:PlantMachinery2022-03-3107787838core:Vehicles2022-03-3107787838core:FurnitureFittings2022-03-3107787838core:OfficeEquipment2022-03-3107787838core:AfterOneYear2022-03-3107787838core:WithinOneYear2022-03-3107787838core:ListedExch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OPPOSABLE GAMES LIMITED

Registered Number
07787838
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

OPPOSABLE GAMES LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

TREWHELLA, Ben John

Registered Address

9 Rose Road
Bristol
BS5 8EX

Registered Number

07787838 (England and Wales)
OPPOSABLE GAMES LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets79,51011,821
9,51011,821
Current assets
Debtors834,19225,295
Cash at bank and on hand87,46387,001
121,655112,296
Creditors amounts falling due within one year9(9,274)(3,901)
Net current assets (liabilities)112,381108,395
Total assets less current liabilities121,891120,216
Net assets121,891120,216
Capital and reserves
Called up share capital7575
Other reserves2525
Profit and loss account121,791120,116
Shareholders' funds121,891120,216
The financial statements were approved and authorised for issue by the Director on 3 November 2023, and are signed on its behalf by:
TREWHELLA, Ben John
Director
Registered Company No. 07787838
OPPOSABLE GAMES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

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.Principal activities
The principal activity of the company is developing connected games for mobile handsets and social networks.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.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 (%)
Land and buildings25
Plant and machinery25
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
6.Employee information

20232022
Average number of employees during the year12
7.Property, plant and equipment

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 April 2244420,20520,649
Additions-703703
At 31 March 2344420,90821,352
Depreciation and impairment
At 01 April 223048,5248,828
Charge for year-3,0143,014
At 31 March 2330411,53811,842
Net book value
At 31 March 231409,3709,510
At 31 March 2214011,68111,821
8.Debtors

2023

2022

££
Trade debtors / trade receivables14,377-
Other debtors19,81525,295
Total34,19225,295
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables-282
Amounts owed to related parties208-
Taxation and social security5,639783
Other creditors2,9542,364
Accrued liabilities and deferred income473472
Total9,2743,901
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.