2023-04-012024-03-312024-03-31false07787838OPPOSABLE GAMES LIMITED2024-09-19iso4217:GBPxbrli:pure077878382023-04-01077878382024-03-31077878382023-04-012024-03-31077878382022-04-01077878382023-03-31077878382022-04-012023-03-3107787838bus:SmallEntities2023-04-012024-03-3107787838bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3107787838bus:FullAccounts2023-04-012024-03-3107787838bus:PrivateLimitedCompanyLtd2023-04-012024-03-3107787838core:WithinOneYear2024-03-3107787838core:AfterOneYear2024-03-3107787838core:WithinOneYear2023-03-3107787838core:AfterOneYear2023-03-3107787838core:ShareCapital2024-03-3107787838core:SharePremium2024-03-3107787838core:RevaluationReserve2024-03-3107787838core:OtherReservesSubtotal2024-03-3107787838core:RetainedEarningsAccumulatedLosses2024-03-3107787838core:ShareCapital2023-03-3107787838core:SharePremium2023-03-3107787838core:RevaluationReserve2023-03-3107787838core:OtherReservesSubtotal2023-03-3107787838core:RetainedEarningsAccumulatedLosses2023-03-3107787838core:LandBuildings2024-03-3107787838core:PlantMachinery2024-03-3107787838core:Vehicles2024-03-3107787838core:FurnitureFittings2024-03-3107787838core:OfficeEquipment2024-03-3107787838core:NetGoodwill2024-03-3107787838core:IntangibleAssetsOtherThanGoodwill2024-03-3107787838core:ListedExchangeTraded2024-03-3107787838core:UnlistedNon-exchangeTraded2024-03-3107787838core:LandBuildings2023-03-3107787838core:PlantMachinery2023-03-3107787838core:Vehicles2023-03-3107787838core:FurnitureFittings2023-03-3107787838core:OfficeEquipment2023-03-3107787838core:NetGoodwill2023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2023-03-3107787838core:ListedExchangeTraded2023-03-3107787838core:UnlistedNon-exchangeTraded2023-03-3107787838core:LandBuildings2023-04-012024-03-3107787838core:PlantMachinery2023-04-012024-03-3107787838core:Vehicles2023-04-012024-03-3107787838core:FurnitureFittings2023-04-012024-03-3107787838core:OfficeEquipment2023-04-012024-03-3107787838core:NetGoodwill2023-04-012024-03-3107787838core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107787838core:ListedExchangeTraded2023-04-012024-03-3107787838core:UnlistedNon-exchangeTraded2023-04-012024-03-3107787838core:MoreThanFiveYears2023-04-012024-03-3107787838core:Non-currentFinancialInstruments2024-03-3107787838core:Non-currentFinancialInstruments2023-03-3107787838dpl:CostSales2023-04-012024-03-3107787838dpl:DistributionCosts2023-04-012024-03-3107787838core:LandBuildings2023-04-012024-03-3107787838core:PlantMachinery2023-04-012024-03-3107787838core:Vehicles2023-04-012024-03-3107787838core:FurnitureFittings2023-04-012024-03-3107787838core:OfficeEquipment2023-04-012024-03-3107787838dpl:AdministrativeExpenses2023-04-012024-03-3107787838core:NetGoodwill2023-04-012024-03-3107787838core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3107787838dpl:GroupUndertakings2023-04-012024-03-3107787838dpl:ParticipatingInterests2023-04-012024-03-3107787838dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3107787838core:ListedExchangeTraded2023-04-012024-03-3107787838dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3107787838core:UnlistedNon-exchangeTraded2023-04-012024-03-3107787838dpl:CostSales2022-04-012023-03-3107787838dpl:DistributionCosts2022-04-012023-03-3107787838core:LandBuildings2022-04-012023-03-3107787838core:PlantMachinery2022-04-012023-03-3107787838core:Vehicles2022-04-012023-03-3107787838core:FurnitureFittings2022-04-012023-03-3107787838core:OfficeEquipment2022-04-012023-03-3107787838dpl:AdministrativeExpenses2022-04-012023-03-3107787838core:NetGoodwill2022-04-012023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107787838dpl:GroupUndertakings2022-04-012023-03-3107787838dpl:ParticipatingInterests2022-04-012023-03-3107787838dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107787838core:ListedExchangeTraded2022-04-012023-03-3107787838dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107787838core:UnlistedNon-exchangeTraded2022-04-012023-03-3107787838core:NetGoodwill2024-03-3107787838core:IntangibleAssetsOtherThanGoodwill2024-03-3107787838core:LandBuildings2024-03-3107787838core:PlantMachinery2024-03-3107787838core:Vehicles2024-03-3107787838core:FurnitureFittings2024-03-3107787838core:OfficeEquipment2024-03-3107787838core:AfterOneYear2024-03-3107787838core:WithinOneYear2024-03-3107787838core:ListedExchangeTraded2024-03-3107787838core:UnlistedNon-exchangeTraded2024-03-3107787838core:ShareCapital2024-03-3107787838core:SharePremium2024-03-3107787838core:RevaluationReserve2024-03-3107787838core:OtherReservesSubtotal2024-03-3107787838core:RetainedEarningsAccumulatedLosses2024-03-3107787838core:NetGoodwill2023-03-3107787838core:IntangibleAssetsOtherThanGoodwill2023-03-3107787838core:LandBuildings2023-03-3107787838core:PlantMachinery2023-03-3107787838core:Vehicles2023-03-3107787838core:FurnitureFittings2023-03-3107787838core:OfficeEquipment2023-03-3107787838core:AfterOneYear2023-03-3107787838core:WithinOneYear2023-03-3107787838core:ListedExch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OPPOSABLE GAMES LIMITED

Registered Number
07787838
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

OPPOSABLE GAMES LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

TREWHELLA, Ben John

Registered Address

9 Rose Road
Bristol
BS5 8EX

Registered Number

07787838 (England and Wales)
OPPOSABLE GAMES LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets310,1019,510
10,1019,510
Current assets
Debtors52,01534,192
Cash at bank and on hand62,50787,463
114,522121,655
Creditors amounts falling due within one year4(12,669)(9,274)
Net current assets (liabilities)101,853112,381
Total assets less current liabilities111,954121,891
Net assets111,954121,891
Capital and reserves
Called up share capital7575
Other reserves2525
Profit and loss account111,854121,791
Shareholders' funds111,954121,891
The financial statements were approved and authorised for issue by the Director on 19 September 2024, and are signed on its behalf by:
TREWHELLA, Ben John
Director
Registered Company No. 07787838
OPPOSABLE GAMES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
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).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings25
Plant and machinery25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 April 2344420,90821,352
Additions-3,1673,167
At 31 March 2444424,07524,519
Depreciation and impairment
At 01 April 2333811,50411,842
Charge for year272,5492,576
At 31 March 2436514,05314,418
Net book value
At 31 March 247910,02210,101
At 31 March 231069,4049,510
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties208208
Taxation and social security7,8825,639
Other creditors3,5782,954
Accrued liabilities and deferred income1,001473
Total12,6699,274
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.