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Registered number: 12603921
Cardboard Sword Games Ltd
Unaudited Financial Statements
For the Period 1 June 2024 to 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12603921
31 August 2024 31 May 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 37,108 73,366
Cash at bank and in hand 383 385
37,491 73,751
Creditors: Amounts Falling Due Within One Year 5 (20,663 ) (6,602 )
NET CURRENT ASSETS (LIABILITIES) 16,828 67,149
TOTAL ASSETS LESS CURRENT LIABILITIES 16,828 67,149
NET ASSETS 16,828 67,149
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 16,728 67,049
SHAREHOLDERS' FUNDS 16,828 67,149
Page 1
Page 2
For the period ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Oliver Bennett
Director
19 November 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cardboard Sword Games Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12603921 . The registered office is Flat 16 Bohouse, Sussex Street, Middlesbrough, TS2 1BF.
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. 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.
2.3. 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. The average number of employees during the period was: NIL (2024: NIL)
- -
4. Debtors
31 August 2024 31 May 2024
£ £
Due within one year
Corporation tax recoverable assets 37,108 66,881
Amounts owed by group undertakings - 6,485
37,108 73,366
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5. Creditors: Amounts Falling Due Within One Year
31 August 2024 31 May 2024
£ £
Accruals and deferred income 3,300 6,602
Amounts owed to group undertakings 17,363 -
20,663 6,602
6. Share Capital
31 August 2024 31 May 2024
£ £
Allotted, Called up and fully paid 100 100
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