Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12192690 B Edmondson M J Edmondson L J Emmett H E Emmett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12192690 2023-12-31 12192690 2024-12-31 12192690 2024-01-01 2024-12-31 12192690 frs-core:CurrentFinancialInstruments 2024-12-31 12192690 frs-core:Non-currentFinancialInstruments 2024-12-31 12192690 frs-core:ComputerEquipment 2024-12-31 12192690 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12192690 frs-core:ComputerEquipment 2023-12-31 12192690 frs-core:FurnitureFittings 2024-12-31 12192690 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12192690 frs-core:FurnitureFittings 2023-12-31 12192690 frs-core:ShareCapital 2024-12-31 12192690 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12192690 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12192690 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12192690 frs-bus:SmallEntities 2024-01-01 2024-12-31 12192690 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12192690 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12192690 frs-bus:Director1 2024-01-01 2024-12-31 12192690 frs-bus:Director2 2024-01-01 2024-12-31 12192690 frs-bus:Director3 2024-01-01 2024-12-31 12192690 frs-bus:Director4 2024-01-01 2024-12-31 12192690 frs-countries:EnglandWales 2024-01-01 2024-12-31 12192690 2022-12-31 12192690 2023-12-31 12192690 2023-01-01 2023-12-31 12192690 frs-core:CurrentFinancialInstruments 2023-12-31 12192690 frs-core:Non-currentFinancialInstruments 2023-12-31 12192690 frs-core:ShareCapital 2023-12-31 12192690 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12192690
Format Games Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Format Games Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Format Games Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12192690

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,090 |  | 4,709
|  |  | 4,090 |  | 4,709
CURRENT ASSETS
Stocks | 5 | 132,299 |  | - |
Debtors | 6 | 121,083 |  | 99,957 |
Cash at bank and in hand |  | 98,156 |  | 21,687 |
|  | 351,538 |  | 121,644 |
Creditors: Amounts Falling Due Within One Year | 7 | (212,090 ) |  | (114,052 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 139,448 |  | 7,592
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 143,538 |  | 12,301
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (139,913 ) |  | (9,333 )
NET ASSETS |  |  | 3,625 |  | 2,968
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20 |  | 20
Profit and Loss Account |  |  | 3,605 |  | 2,948
SHAREHOLDERS' FUNDS |  |  | 3,625 |  | 2,968

Page 1
Page 2
Format Games Limited
Balance Sheet (continued)
As At 31 December 2024
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

L J Emmett Director
03/09/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Format Games Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Format Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12192690 . The registered office is 45 Timms Close, Horsham, RH12 4TN.
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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Fixtures & Fittings | 25% on cost
Computer Equipment | 33% on cost

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 3)
4 3
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2024 | 563 | 12,275 | 12,838
Additions | 666 | 4,207 | 4,873
As at 31 December 2024 | 1,229 | 16,482 | 17,711

...CONTINUED
Page 3
Page 4
Format Games Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024

Depreciation
As at 1 January 2024 | 141 | 7,988 | 8,129
Provided during the period | 141 | 5,351 | 5,492
As at 31 December 2024 | 282 | 13,339 | 13,621
Net Book Value
As at 31 December 2024 | 947 | 3,143 | 4,090
As at 1 January 2024 | 422 | 4,287 | 4,709

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 132,299 |  | -

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 49,783 |  | 51,276
Amounts owed by group undertakings | 70,136 |  | 27,664
Other debtors | 1,164 |  | 21,017
| 121,083 |  | 99,957

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 116,271 |  | 8,691
Bank loans and overdrafts | 42,929 |  | 4,000
Other creditors | 1,230 |  | 10,231
Taxation and social security | 51,660 |  | 91,130
| 212,090 |  | 114,052

8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 139,913 |  | 9,333

Included within bank loans due within one year and more than one year is £9,333 (2023: £15,333) in respect of an unsecured bank loan which is guaranteed by the government under the Bounce Back Loan Scheme.
9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

10. Related Party Transactions
Included within other creditors is a balance of £Nil (2023: £6,231) owed to the company directors.
Included within other debtors is £71,300 (2023: £38,839) owed by a connected companies.
Page 4