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Registered number: 14003423
Singer Game Developments Limited
Unaudited Financial Statements
For the Period 1 March 2024 to 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14003423
31 March 2025 29 February 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,500
- 1,500
CURRENT ASSETS
Debtors 5 50,752 64,707
Cash at bank and in hand 132 13,078
50,884 77,785
Creditors: Amounts Falling Due Within One Year 6 (50,883 ) (79,284 )
NET CURRENT ASSETS (LIABILITIES) 1 (1,499 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1 1
NET ASSETS 1 1
CAPITAL AND RESERVES
Called up share capital 7 1 1
SHAREHOLDERS' FUNDS 1 1
Page 1
Page 2
For the period ending 31 March 2025 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 her 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
Ms Eloise Carrow
Director
30 July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Singer Game Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14003423 . The registered office is 86-90 Paul Street, London, EC24 4NE.
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 is recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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:
Plant & Machinery 50% straight line
2.4. Taxation
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 year 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.

The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.

A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.

3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2024: NIL)
- -
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2024 3,600
As at 31 March 2025 3,600
Depreciation
As at 1 March 2024 2,100
Provided during the period 1,500
As at 31 March 2025 3,600
Net Book Value
As at 31 March 2025 -
As at 1 March 2024 1,500
5. Debtors
31 March 2025 29 February 2024
£ £
Due within one year
Corporation tax recoverable assets 50,204 64,707
VAT 548 -
50,752 64,707
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 29 February 2024
£ £
Trade creditors - 2,784
VAT - 7,388
Accruals and deferred income 3,400 8,680
Amounts owed to parent undertaking 47,483 60,432
50,883 79,284
7. Share Capital
31 March 2025 29 February 2024
£ £
Allotted, Called up and fully paid 1 1
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8. Related Party Transactions
During the period, all related-party transactions that took place arose on an arm’s-length basis through the normal course of business. As such, no transactions with related parties were undertaken such as are required to be disclosed under FRS102 Section 1A.
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