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Registered number: 12726916
Yami The Dream Limited
Unaudited Financial Statements
For the Period 1 September 2023 to 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12726916
31 January 2024 31 August 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 27,940 38,043
Cash at bank and in hand 44 90
27,984 38,133
Creditors: Amounts Falling Due Within One Year 6 (14,400 ) (38,032 )
NET CURRENT ASSETS (LIABILITIES) 13,584 101
TOTAL ASSETS LESS CURRENT LIABILITIES 13,584 101
NET ASSETS 13,584 101
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 13,484 1
SHAREHOLDERS' FUNDS 13,584 101
Page 1
Page 2
For the period ending 31 January 2024 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
Mrs Elizabeth Morris-Julien
Director
20 February 2024
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
Yami The Dream Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12726916 . The registered office is Ty Broga, Lawrenny, Kilgetty, SA68 0PN.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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:
Plant & Machinery 25% straight line
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
There are no employees as staff have been lent to this company by the immediate parent undertaking.
Average number of employees, including directors, during the period was:
NIL (2023: 2)
- 2
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Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 300
As at 31 January 2024 300
Depreciation
As at 1 September 2023 300
As at 31 January 2024 300
Net Book Value
As at 31 January 2024 -
As at 1 September 2023 -
5. Debtors
31 January 2024 31 August 2023
£ £
Due within one year
Corporation tax recoverable assets 20,520 38,043
Amounts owed by group undertakings 7,420 -
27,940 38,043
6. Creditors: Amounts Falling Due Within One Year
31 January 2024 31 August 2023
£ £
Other creditors 13,400 -
Accruals and deferred income 1,000 1,000
Amounts owed to group undertakings - 37,032
14,400 38,032
7. Share Capital
31 January 2024 31 August 2023
£ £
Allotted, Called up and fully paid 100 100
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Page 5
8. Related Party Transactions
During the period, all related-party transactions that took place arose on an arm’s-length basis through the normal course of business. As such, no transactions with related parties were undertaken such as are required to be disclosed under FRS102 Section 1A.
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