2024-01-012024-12-312024-12-31false14810396DARK MATH GAMES 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DARK MATH GAMES LTD

Registered Number
14810396
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

DARK MATH GAMES LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

KENDER, Heiti
OJA, Mihkel

Registered Address

159 Smugglers Way
London
SW18 1DB

Registered Number

14810396 (England and Wales)
DARK MATH GAMES LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets324,774-
Investments49,60171
34,37571
Current assets
Debtors5345,87738,480
Cash at bank and on hand7,9002,449
353,77740,929
Creditors amounts falling due within one year6(168,288)(40,000)
Net current assets (liabilities)185,489929
Total assets less current liabilities219,8641,000
Creditors amounts falling due after one year7(1,590,522)-
Net assets(1,370,658)1,000
Capital and reserves
Called up share capital1,1851,000
Profit and loss account(1,371,843)-
Shareholders' funds(1,370,658)1,000
The financial statements were approved and authorised for issue by the Board of Directors on 11 March 2025, and are signed on its behalf by:
KENDER, Heiti
Director
Registered Company No. 14810396
DARK MATH GAMES LTD
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Office Equipment3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year20
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions30,70130,701
At 31 December 2430,70130,701
Depreciation and impairment
Charge for year5,9275,927
At 31 December 245,9275,927
Net book value
At 31 December 2424,77424,774
At 31 December 23--
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 247171
Additions9,5309,530
At 31 December 249,6019,601
Net book value
At 31 December 249,6019,601
At 31 December 237171

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings54,23538,480
Amounts owed by associates and joint ventures / participating interests873-
Other debtors285,019-
Prepayments and accrued income5,750-
Total345,87738,480
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables56,761-
Amounts owed to related parties16,324-
Taxation and social security8,348-
Other creditors2,97240,000
Accrued liabilities and deferred income83,883-
Total168,28840,000
7.Creditors: amounts due after one year

2024

2023

££
Amounts owed to related parties1,590,522-
Total1,590,522-