DUBIOUS GAMES DEVELOPMENT LTD


Directors	DONOGHUE, Michael James
	TAYLOR, Stuart Donald


Registered Address	C/O Buzzacott Llp
	130 Wood Street
	London
	EC2V 6DL


Registered Number	15575406 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	30 Jun 2025		31 Dec 2024
		£	£	£	£
Current assets
Debtors	3	55,042		34,238
		55,042		34,238
Creditors amounts falling due within one year	4	(55,041)		(34,237)
Net current assets (liabilities)			1		1
Total assets less current liabilities			1		1
Net assets			1		1
Capital and reserves
Called up share capital			1		1
Shareholders' funds			1		1

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 August 2025, and are signed on its behalf by:

DONOGHUE, Michael James
Director
Registered Company No. 15575406

DUBIOUS GAMES DEVELOPMENT LTD

Notes to the Financial Statements
for the period ended 30 June 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	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.

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 in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	55,042	34,238
Total	55,042	34,238

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	55,041	34,237
Total	55,041	34,237

5.	Related party transactions
	During the period, Dubious Games Development Ltd undertook transactions with its parent company, Dubious Design Ltd. Under the agreements in place between the two parties, Dubious Games Development Ltd transacted with Dubious Design Ltd in respect of resourcing fees £365,531 and Dubious Design Ltd transacted with Dubious Games Development Ltd in respect of development costs £365,531.

6.	Parent-subsidiary relationships
	The company is a wholly owned subsidiary of Dubious Design Ltd, a company incorporated and registered in England and Wales (company number: 15468775).