Intergame Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04590001

Intergame Holdings Limited

Filleted Unaudited Financial Statements

31 December 2024

Intergame Holdings Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Intergame Holdings Limited

Officers and Professional Advisers

The board of directors	Mr David Harvey Snook
	Mrs Christine Ann Butterworth
	Miss Susan Claire Butterworth

Company secretary	Mrs Christine Ann Butterworth

Registered office	Earl Business Centre
	Earl Mill
	Dowry Street
	Oldham
	OL8 2PF

Accountants	HCF Accountants Ltd
	Chartered Certified Accountants
	Hinde Clough Farm
	Overtown Lane
	Red Lumb
	Norden
	Rochdale
	England
	OL12 7TU

Bankers	Virgin Money
	47 Market Place
	Oldham
	OL1 3AB

Solicitors	Brabners LLP
	100 Barbirolli square
	Manchester
	M2 3BD

Intergame Holdings Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£

Fixed assets

Investments	5		1,000,100	1,000,100

Current assets

Debtors	6	–	311
Cash at bank and in hand		275,486	225,778
		---------	---------
		275,486	226,089

Creditors: amounts falling due within one year	7	250,013		201,604
		---------		---------
Net current assets			25,473	24,485
			------------	------------
Total assets less current liabilities			1,025,573	1,024,585
			------------	------------
Net assets			1,025,573	1,024,585
			------------	------------

Intergame Holdings Limited

Statement of Financial Position (continued)

31 December 2024

	2024		2023
Note	£	£	£

Capital and reserves

Called up share capital	150,000	150,000
Profit and loss account	875,573	874,585
	------------	------------
Shareholders funds	1,025,573	1,024,585
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 May 2025 , and are signed on behalf of the board by:

Mr David Harvey Snook	Mrs Christine Ann Butterworth
Director	Director

Miss Susan Claire Butterworth
Director

Company registration number: 04590001

Intergame Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Earl Business Centre, Earl Mill, Dowry Street, Oldham, OL8 2PF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 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.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).

5. Investments

	Shares in group undertakings
	£
Cost
At 1 January 2024 and 31 December 2024	1,000,100
	------------
Impairment
At 1 January 2024 and 31 December 2024	–
	------------

Carrying amount
At 31 December 2024	1,000,100
	------------
At 31 December 2023	1,000,100
	------------

6. Debtors

	2024	2023
	£	£
Other debtors	–	311
	----	----

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	–	1,865
Amounts owed to group undertakings and undertakings in which the company has a participating interest	248,759	198,759
Corporation tax	254	–
Other creditors	1,000	980
	---------	---------
	250,013	201,604
	---------	---------

8. Related party transactions

Throughout the years ended 31 December 2024 and 2023, Christine Ann Butterworth, David Harvey Snook and Susan Claire Butterworth were directors of the wholly owned subsidiaries Intergame Limited and Intergame Events Limited. At the balance sheet date, Intergame Holdings Limited owed Intergame Limited £248,759 (2023 £198,759). During the year, the company paid dividends to directors totalling £NIL (2023 £12,000).