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Registered Number: 09319740
England and Wales

 

 

 

VORPAL GAMES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Alexander James Rose
Registered Number 09319740
Registered Office 32 Guide Post Road
Ardwick
Manchester
M13 9JH
Accountants Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2023
Principal activities
Principal activity of the company during the financial  was of publishing of computer games.
Director
The director who served the company throughout the year was as follows:
Alexander James Rose
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Alexander James Rose
Director

Date approved: 08 February 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Worth Knowing Accountants Ltd
30 November 2023



....................................................
Worth Knowing Accountants Ltd
7 Bell Yard
London
WC2A 2JR
08 February 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 1,500    3,000 
Tangible fixed assets 4 7,628    8,693 
9,128    11,693 
Current assets      
Debtors 5 14,534    7,900 
Cash at bank and in hand 58,876    24,114 
73,410    32,014 
Creditors: amount falling due within one year 6 (54,004)   (36,439)
Net current assets 19,406    (4,425)
 
Total assets less current liabilities 28,534    7,268 
Provisions for liabilities 7   (1,652)
Net assets 28,534    5,616 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 28,533    5,615 
Shareholder's funds 28,534    5,616 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 08 February 2024 and were signed by:


-------------------------------
Alexander James Rose
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2021 1  14,146  14,147 
Profit for the year (2,031) (2,031)
Total comprehensive income for the year (2,031) (2,031)
Dividends (6,500) (6,500)
Total investments by and distributions to owners (6,500) (6,500)
At 30 November 2022 1  5,615  5,616 
At 01 December 2022 1  5,615  5,616 
Profit for the year 52,918  52,918 
Total comprehensive income for the year 52,918  52,918 
Dividends (30,000) (30,000)
Total investments by and distributions to owners (30,000) (30,000)
At 30 November 2023 1  28,533  28,534 
5
General Information
Vorpal Games Ltd is a private company, limited by shares, registered in England and Wales, registration number 09319740, registration address 32 Guide Post Road, Ardwick, Manchester, M13 9JH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Patents - 10 Years   Total
  £   £
At 01 December 2022 15,000    15,000 
Additions  
Disposals  
At 30 November 2023 15,000    15,000 
Amortisation
At 01 December 2022 12,000    12,000 
Charge for year 1,500    1,500 
On disposals  
At 30 November 2023 13,500    13,500 
Net book values
At 30 November 2023 1,500    1,500 
At 30 November 2022 3,000    3,000 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2022 14,766    14,766 
Additions 1,409    1,409 
Disposals  
At 30 November 2023 16,175    16,175 
Depreciation
At 01 December 2022 6,073    6,073 
Charge for year 2,474    2,474 
On disposals  
At 30 November 2023 8,547    8,547 
Net book values
Closing balance as at 30 November 2023 7,628    7,628 
Opening balance as at 01 December 2022 8,693    8,693 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 14,501    7,900 
PAYE & Social Security 33   
14,534    7,900 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 17    19 
Corporation Tax 15,085    1,735 
PAYE & Social Security   614 
Accrued Expenses 750    750 
Other Creditors 25,308    25,308 
Wages & Salaries Control Account 1,095   
Directors' Current Accounts 5,175    5,162 
VAT 6,574    2,851 
54,004    36,439 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax   1,652 
  1,652 

6