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Registered number: 05927523
Overpowered Gaming Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05927523
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 76,111 85,355
76,111 85,355
CURRENT ASSETS
Debtors 5 54,176 74,391
Cash at bank and in hand 15,099 1,131
69,275 75,522
Creditors: Amounts Falling Due Within One Year 6 (20,094 ) (11,181 )
NET CURRENT ASSETS (LIABILITIES) 49,181 64,341
TOTAL ASSETS LESS CURRENT LIABILITIES 125,292 149,696
Creditors: Amounts Falling Due After More Than One Year 7 (58,589 ) (33,872 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,028 ) (21,339 )
NET ASSETS 47,675 94,485
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 47,575 94,385
SHAREHOLDERS' FUNDS 47,675 94,485
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Page 2
For the year ending 30 September 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 S A Bastable
Director
10 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Overpowered Gaming Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05927523 . The registered office is 11 Woodford Green, Telford, TF5 0NS.
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 represents total gross invoiced sales, less value added tax for services provided.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Equipment 3 years, straigh line basis;
Motor Vehicles 25% per annum, reducing balance basis;
Computer Equipment 4 years, straight line basis.
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Debtors and creditors receivable or payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
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2.7. Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs.
Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Equipment Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 20,584 95,510 5,051 121,145
Additions 1,698 50,050 - 51,748
Disposals - (41,148 ) - (41,148 )
As at 30 September 2024 22,282 104,412 5,051 131,745
Depreciation
As at 1 October 2023 6,861 23,878 5,051 35,790
Provided during the period 7,426 17,866 - 25,292
Disposals - (5,448 ) - (5,448 )
As at 30 September 2024 14,287 36,296 5,051 55,634
Net Book Value
As at 30 September 2024 7,995 68,116 - 76,111
As at 1 October 2023 13,723 71,632 - 85,355
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 54,176 74,391
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,126 6,096
Trade creditors 33 89
Other creditors 1,873 1,180
Taxation and social security 4,062 3,816
20,094 11,181
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 58,589 33,872
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8. Secured Creditors
Of the creditors the following amounts are secured on the assets concerned.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 72,715 39,968
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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