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TIER ZERO GAMES LIMITED

Registered Number
11077940
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

TIER ZERO GAMES LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Oliver James Hickey

Registered Address

Suite 9 30 Bancroft
Hitchin
SG5 1LE

Registered Number

11077940 (England and Wales)
TIER ZERO GAMES LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets346,28850,025
Tangible assets42,2081,611
48,49651,636
Current assets
Stocks5436,000317,000
Debtors185,568122,704
Cash at bank and on hand25030,342
621,818470,046
Creditors amounts falling due within one year6(142,599)(78,432)
Net current assets (liabilities)479,219391,614
Total assets less current liabilities527,715443,250
Creditors amounts falling due after one year7(371,777)(252,628)
Net assets155,938190,622
Capital and reserves
Called up share capital100100
Share premium277,456277,456
Profit and loss account(121,618)(86,934)
Shareholders' funds155,938190,622
The financial statements were approved and authorised for issue by the Director on 28 July 2025, and are signed on its behalf by:
Oliver James Hickey
Director
Registered Company No. 11077940
TIER ZERO GAMES LIMITED
Notes to the Financial Statements
for the year ended 31 October 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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 on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible fixed assets relates to purchase of Goodwill and is amortised at 6.5% per year.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year54
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2357,50057,500
At 31 October 2457,50057,500
Amortisation and impairment
At 01 November 237,4757,475
Charge for year3,7373,737
At 31 October 2411,21211,212
Net book value
At 31 October 2446,28846,288
At 31 October 2350,02550,025
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 235172,2092,726
Additions-1,5501,550
At 31 October 245173,7594,276
Depreciation and impairment
At 01 November 231619541,115
Charge for year130823953
At 31 October 242911,7772,068
Net book value
At 31 October 242261,9822,208
At 31 October 233561,2551,611
5.Stocks

2024

2023

££
Finished goods436,000317,000
Total436,000317,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables67,43316,390
Bank borrowings and overdrafts71,26431,029
Taxation and social security3,90230,953
Other creditors-60
Total142,59978,432
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts187,19754,442
Other creditors184,580198,186
Total371,777252,628