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REGISTERED NUMBER: 06039168 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

GAMING INTELLIGENCE SERVICES LIMITED

GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company information 1

Chartered accountants' report 2

Balance sheet 3

Notes to the financial statements 5


GAMING INTELLIGENCE SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: B Mamudi
Mrs S E Cowley





REGISTERED OFFICE: 21 Clipper House Trinity Buoy Wharf
London
E14 0FJ





REGISTERED NUMBER: 06039168 (England and Wales)





ACCOUNTANTS: Johnsons, Chartered Accountants
1-2 Craven Road
Ealing
London
W5 2UA

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
GAMING INTELLIGENCE SERVICES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gaming Intelligence Services Limited for the year ended 31 December 2023 which comprise the Income statement, Balance sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Gaming Intelligence Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gaming Intelligence Services Limited and state those matters that we have agreed to state to the Board of Directors of Gaming Intelligence Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gaming Intelligence Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Gaming Intelligence Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Gaming Intelligence Services Limited. You consider that Gaming Intelligence Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gaming Intelligence Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Johnsons, Chartered Accountants
1-2 Craven Road
Ealing
London
W5 2UA


15 August 2024

GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 55,789 45,083
Tangible assets 5 55,100 58,174
Investments 6 4,386 4,386
115,275 107,643

CURRENT ASSETS
Debtors 7 83,763 44,480
Cash at bank 290,966 467,232
374,729 511,712
CREDITORS
Amounts falling due within one year 8 (155,027 ) (165,846 )
NET CURRENT ASSETS 219,702 345,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

334,977

453,509

CAPITAL AND RESERVES
Called up share capital 10,843 10,843
Share premium 176,850 176,850
Retained earnings 147,284 265,816
334,977 453,509

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Board of Directors and authorised for issue on 15 August 2024 and were signed on its behalf by:





B Mamudi - Director


GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Gaming Intelligence Services Limited 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.

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.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS
The financial statements contain information about Gaming Intelligence Services Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less amortisation and any accumulated impairment losses.

Website development costs are amortised evenly over their economic life of 10 years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 33% on cost
Computer equipment - 33% on cost

Investment property rented to another group entity is initially recognised at cost and thereafter depreciated evenly over thirty years of economic life of the building.

INVESTMENTS IN SUBSIDIARIES
Investments in subsidiary undertakings are recognised at cost less any impairment.

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.


GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

2. ACCOUNTING POLICIES - continued
DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

FOREIGN CURRENCIES
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Developme
costs
£   
COST
At 1 January 2023 63,841
Additions 17,745
At 31 December 2023 81,586
AMORTISATION
At 1 January 2023 18,758
Amortisation for year 7,039
At 31 December 2023 25,797
NET BOOK VALUE
At 31 December 2023 55,789
At 31 December 2022 45,083

GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023 64,664 1,651 9,370 75,685
Additions - 883 - 883
At 31 December 2023 64,664 2,534 9,370 76,568
DEPRECIATION
At 1 January 2023 8,622 1,651 7,238 17,511
Charge for year 2,155 196 1,606 3,957
At 31 December 2023 10,777 1,847 8,844 21,468
NET BOOK VALUE
At 31 December 2023 53,887 687 526 55,100
At 31 December 2022 56,042 - 2,132 58,174

6. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 January 2023
and 31 December 2023 4,386
NET BOOK VALUE
At 31 December 2023 4,386
At 31 December 2022 4,386

The company's investments at the Balance sheet date in the share capital of companies include the following:

Gaming Intelligence Europe S.L.
Registered office: Centro Comercial Mar y Sol 6-9, Sotogrande 11310, Cádiz , ESPAÑA
Nature of business: Online publishing
%
Class of shares: holding
Ordinary 100.00
31.12.23 31.12.22
£    £   
Aggregate capital and reserves 10,398 106,133
(Loss)/profit for the year (75,644 ) 14,679

GAMING INTELLIGENCE SERVICES LIMITED (REGISTERED NUMBER: 06039168)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 56,873 36,429
Other debtors 11,542 8,051
68,415 44,480

Amounts falling due after more than one year:
Other debtors 15,348 -

Aggregate amounts 83,763 44,480

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 48,823 126,801
Taxation and social security 35,645 34,626
Other creditors 70,559 4,419
155,027 165,846

9. RELATED PARTY DISCLOSURES

The company has given a long term interest-free loan of £15,348 to a subsidiary company, Gaming Intelligence Europe S.L .