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REGISTERED NUMBER: 07805177 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

FALLEN TREE GAMES LTD

FALLEN TREE GAMES LTD (REGISTERED NUMBER: 07805177)






Contents of the Financial Statements
for the year ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


FALLEN TREE GAMES LTD

Company Information
for the year ended 31 July 2024







DIRECTORS: J A J Moulding
L G Boadle





SECRETARY: L M Moulding





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





REGISTERED NUMBER: 07805177 (England and Wales)





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

FALLEN TREE GAMES LTD (REGISTERED NUMBER: 07805177)

Balance Sheet
31 July 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 453 679
Tangible assets 5 2,833 3,653
3,286 4,332

CURRENT ASSETS
Debtors 6 23,525 29,318
Investments 7 7,557 6,130
Cash at bank 219,931 156,894
251,013 192,342
CREDITORS
Amounts falling due within one year 8 (40,386 ) (73,186 )
NET CURRENT ASSETS 210,627 119,156
TOTAL ASSETS LESS CURRENT
LIABILITIES

213,913

123,488

CREDITORS
Amounts falling due after more than one
year

9

(10,000

)

(20,000

)
NET ASSETS 203,913 103,488

CAPITAL AND RESERVES
Called up share capital 10 1,111 1,111
Retained earnings 202,802 102,377
203,913 103,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

FALLEN TREE GAMES LTD (REGISTERED NUMBER: 07805177)

Balance Sheet - continued
31 July 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 3 April 2025 and were signed on its behalf by:





J A J Moulding - Director


FALLEN TREE GAMES LTD (REGISTERED NUMBER: 07805177)

Notes to the Financial Statements
for the year ended 31 July 2024

1. STATUTORY INFORMATION

Fallen Tree 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.

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue received from game development is recongised per the stage of completion of the project.

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.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation 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-25% straight line
Equipment-25% straight line

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

FALLEN TREE GAMES LTD (REGISTERED NUMBER: 07805177)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Other investments
Investments in unlisted financial assets are recongnised initially on a cost basis. Subsequent measurement is held at fair value, with changes in value reflected through the profit & loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Patents and
licences
£
COST
At 1 August 2023
and 31 July 2024 4,902
AMORTISATION
At 1 August 2023 4,223
Amortisation for year 226
At 31 July 2024 4,449
NET BOOK VALUE
At 31 July 2024 453
At 31 July 2023 679

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 August 2023 1,104 25,861 26,965
Additions - 1,462 1,462
At 31 July 2024 1,104 27,323 28,427
DEPRECIATION
At 1 August 2023 1,104 22,208 23,312
Charge for year - 2,282 2,282
At 31 July 2024 1,104 24,490 25,594
NET BOOK VALUE
At 31 July 2024 - 2,833 2,833
At 31 July 2023 - 3,653 3,653

FALLEN TREE GAMES LTD (REGISTERED NUMBER: 07805177)

Notes to the Financial Statements - continued
for the year ended 31 July 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 1 1
Other debtors 23,524 29,317
23,525 29,318

7. CURRENT ASSET INVESTMENTS
2024 2023
£ £
Unlisted investments 7,557 6,130

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 299 516
Taxation and social security 18,200 24,000
Other creditors 11,887 38,670
40,386 73,186

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£ £
Bank loans 10,000 20,000

10. CALLED UP SHARE CAPITAL

Alloted, issued and fully paid:
Number: Class: Nominal 2024 2023
Value: £ £
601 Ordinary A £1 601 601
454 Ordinary B £1 454 454
1 Ordinary C £1 1 1
55 Ordinary D £1 55 55
1111 1111