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REGISTERED NUMBER: 11668355 (England and Wales)












Financial Statements

for the Year Ended 31st December 2023

for

Behavioural Games Ltd

Behavioural Games Ltd (Registered number: 11668355)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Behavioural Games Ltd

Company Information
for the Year Ended 31st December 2023







DIRECTOR: Ms M Maksimova





REGISTERED OFFICE: 2 West Street
Henley on Thames
Oxfordshire
RG9 2DU





REGISTERED NUMBER: 11668355 (England and Wales)





ACCOUNTANTS: Buffery & Co Ltd
2 West Street
Henley On Thames
Oxfordshire
RG9 2DU

Behavioural Games Ltd (Registered number: 11668355)

Abridged Balance Sheet
31st December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 31,775 38,909
Tangible assets 5 - 1,055
31,775 39,964

CURRENT ASSETS
Debtors 1,235 1,355
Cash at bank 45,866 51,845
47,101 53,200
CREDITORS
Amounts falling due within one year 1,204 5,629
NET CURRENT ASSETS 45,897 47,571
TOTAL ASSETS LESS CURRENT
LIABILITIES

77,672

87,535

CREDITORS
Amounts falling due after more than one
year

467,778

457,219
NET LIABILITIES (390,106 ) (369,684 )

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Retained earnings (391,106 ) (370,684 )
SHAREHOLDERS' FUNDS (390,106 ) (369,684 )

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

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

The director acknowledges her 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.

Behavioural Games Ltd (Registered number: 11668355)

Abridged Balance Sheet - continued
31st December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31st December 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th September 2024 and were signed by:





Ms M Maksimova - Director


Behavioural Games Ltd (Registered number: 11668355)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Behavioural Games Ltd 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.

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

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33.33% on cost

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less accumulated depreciation and any accumulated impairment loss.

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.

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.

Research and development
Research expenditure is charged to the profit and loss in the year in which it is incurred.

Development expenditure is capitalised when it meets the capitalisation criteria set out in IAS 38.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Investments in subsidiaries
Investments in subsidiaries are initially measured at cost. After initial recognition, investments in subsidiaries are measured at cost less any accumulated impairment loss.

Behavioural Games Ltd (Registered number: 11668355)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2023 43,104
Additions 631
Disposals (4,351 )
At 31st December 2023 39,384
AMORTISATION
At 1st January 2023 4,195
Amortisation for year 3,875
Eliminated on disposal (461 )
At 31st December 2023 7,609
NET BOOK VALUE

At 31st December 2023 31,775
At 31st December 2022 38,909

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st January 2023
and 31st December 2023 3,398
DEPRECIATION
At 1st January 2023 2,343
Charge for year 1,055
At 31st December 2023 3,398
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 1,055

6. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due between two and five years:
Other loans - 2-5 years 391,304 398,230

Behavioural Games Ltd (Registered number: 11668355)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
1,000 Ordinary £1.00 1,000 1,000