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Registered Number: 13548422
England and Wales

 

 

 

ROCKWATER GAMES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
 
 
Notes
 
2023
£
  2022
£
Current assets      
Debtors 3 2,111,335    552,926 
Cash at bank and in hand 474,130   
2,585,465    552,926 
Creditors: amount falling due within one year 4 (1,700,737)   (720)
Net current assets 884,728    552,206 
 
Total assets less current liabilities 884,728    552,206 
Net assets 884,728    552,206 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 884,727    552,205 
Shareholder's funds 884,728    552,206 
 


For the year ended 31 December 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. 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 05 March 2024 and were signed by:


-------------------------------
A Wall
Director
1
General Information
Rockwater Games Ltd is a private company, limited by shares, registered in England and Wales, registration number 13548422, registration address Elevator Studios, 25 Parliament Street, Liverpool, Merseyside, L8 5RN.

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 services supplied by the company, net of Value Added Tax.
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
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 1,699,536   
Other Debtors 411,777    552,926 
VAT 22   
2,111,335    552,926 
Other Debtors
Amount falling due within one year is in respect of corporation tax repayable.

4.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 1,699,536   
Accrued Expenses 1,050    700 
Other Creditors 151    20 
1,700,737    720 

5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

2