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REGISTERED NUMBER: 13338825 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

WINTERSPRING GAMES LIMITED

WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WINTERSPRING GAMES LIMITED

Company Information
for the year ended 30 April 2024







DIRECTORS: N Tobias
B Dubessay





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 13338825 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 15,905 1,436

CURRENT ASSETS
Debtors 5 6,964 5,570
Cash at bank 363,501 310,877
370,465 316,447
CREDITORS
Amounts falling due within one year 6 (287,385 ) (263,403 )
NET CURRENT ASSETS 83,080 53,044
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,985

54,480

CREDITORS
Amounts falling due after more than one
year

7

(8,759

)

-

PROVISIONS FOR LIABILITIES 8 (773 ) -
NET ASSETS 89,453 54,480

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 89,451 54,478
SHAREHOLDERS' FUNDS 89,453 54,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)

Balance Sheet - continued
30 April 2024


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 31 January 2025 and were signed on its behalf by:





B Dubessay - Director


WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Winterspring Games 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover represents the fair value of consideration received or receivable net of trade discounts.

Revenue from video game development is recognised at the point of sale.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings-20% on cost
Computer equipment-33% on cost
Motor vehicles-20% on cost

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.

WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Going concern
The directors have agreed to support the company as necessary in the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 - - 3,252 3,252
Additions 560 12,595 7,490 20,645
At 30 April 2024 560 12,595 10,742 23,897
DEPRECIATION
At 1 May 2023 - - 1,816 1,816
Charge for year 112 2,519 3,545 6,176
At 30 April 2024 112 2,519 5,361 7,992
NET BOOK VALUE
At 30 April 2024 448 10,076 5,381 15,905
At 30 April 2023 - - 1,436 1,436

WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 12,595
At 30 April 2024 12,595
DEPRECIATION
Charge for year 2,519
At 30 April 2024 2,519
NET BOOK VALUE
At 30 April 2024 10,076

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 6,964 5,570

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 1,615 -
Taxation and social security 8,792 12,367
Other creditors 276,978 251,036
287,385 263,403

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 8,759 -

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 773 -

Deferred
tax
£   
Provided during year 773
Balance at 30 April 2024 773

WINTERSPRING GAMES LIMITED (REGISTERED NUMBER: 13338825)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary 1 2 2