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REGISTERED NUMBER: SC759968 (Scotland)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

MOCHI GAMES LIMITED

MOCHI GAMES LIMITED (REGISTERED NUMBER: SC759968)






Contents of the Financial Statements
for the year ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOCHI GAMES LIMITED

Company Information
for the year ended 28 February 2025







DIRECTOR: G N Hawkins





REGISTERED OFFICE: Flat 3/02
1 Byres Road
Glasgow
G11 5RD





REGISTERED NUMBER: SC759968 (Scotland)





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

MOCHI GAMES LIMITED (REGISTERED NUMBER: SC759968)

Balance Sheet
28 February 2025

2025 2024
Notes £ £
FIXED ASSETS
Intangible assets 4 456 570
Tangible assets 5 658 914
1,114 1,484

CURRENT ASSETS
Debtors 6 34 -
Cash at bank 60 5,310
94 5,310
CREDITORS
Amounts falling due within one year 7 (3,284 ) (1,891 )
NET CURRENT (LIABILITIES)/ASSETS (3,190 ) 3,419
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,076

)

4,903

PROVISIONS FOR LIABILITIES 8 - (174 )
NET (LIABILITIES)/ASSETS (2,076 ) 4,729

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings (2,077 ) 4,728
SHAREHOLDERS' FUNDS (2,076 ) 4,729

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

MOCHI GAMES LIMITED (REGISTERED NUMBER: SC759968)

Balance Sheet - continued
28 February 2025


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 director and authorised for issue on 17 July 2025 and were signed by:





G N Hawkins - Director


MOCHI GAMES LIMITED (REGISTERED NUMBER: SC759968)

Notes to the Financial Statements
for the year ended 28 February 2025

1. STATUTORY INFORMATION

Mochi Games Limited is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

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

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 ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

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.

Going concern
The director has 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.

MOCHI GAMES LIMITED (REGISTERED NUMBER: SC759968)

Notes to the Financial Statements - continued
for the year ended 28 February 2025

2. ACCOUNTING POLICIES - continued

Impairment policy
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
At 29 February 2024
and 28 February 2025 570
AMORTISATION
Charge for year 114
At 28 February 2025 114
NET BOOK VALUE
At 28 February 2025 456
At 28 February 2024 570

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 29 February 2024
and 28 February 2025 1,020
DEPRECIATION
At 29 February 2024 106
Charge for year 256
At 28 February 2025 362
NET BOOK VALUE
At 28 February 2025 658
At 28 February 2024 914

MOCHI GAMES LIMITED (REGISTERED NUMBER: SC759968)

Notes to the Financial Statements - continued
for the year ended 28 February 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other debtors 34 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 122 96
Taxation and social security - 1,196
Other creditors 3,162 599
3,284 1,891

8. PROVISIONS FOR LIABILITIES
2025 2024
£ £
Deferred tax - 174

Deferred tax
£
Balance at 29 February 2024 174
Provided during year (174 )
Balance at 28 February 2025 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
1 Ordinary £1 1 1