Absolutely Mars Limited

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

Registered number: 12857105

		30 June 2025		30 June 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	69,364		1,412,321
Cash at bank and in hand		4,007		23,669

		73,371		1,435,990
Creditors: Amounts Falling Due Within One Year	5	(47,592 )		(421,933 )

NET CURRENT ASSETS (LIABILITIES)			25,779		1,014,057

TOTAL ASSETS LESS CURRENT LIABILITIES			25,779		1,014,057

NET ASSETS			25,779		1,014,057

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			25,778		1,014,056

SHAREHOLDERS' FUNDS			25,779		1,014,057

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Absolutely Mars Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 2025 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

Mr James Brooksby

Director

6th October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Absolutely Mars Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12857105 . The registered office is Castle House, Castle Street, Guildford, GU1 3UW.

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.

Rendering of services

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

2.3. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	30 June 2025	30 June 2024
	£	£
Due within one year
Trade debtors	35,840	1,272,577
Other debtors	33,524	139,744

	69,364	1,412,321

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Absolutely Mars Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Creditors: Amounts Falling Due Within One Year

	30 June 2025	30 June 2024
	£	£
Trade creditors	43,875	417,095
Other creditors	3,717	3,728
Taxation and social security	-	1,110

	47,592	421,933

6. Share Capital

	30 June 2025	30 June 2024
	£	£
Allotted, Called up and fully paid	1	1

7. Related Party Transactions

During the period the company received revenue totalling £166,036 (2024: £697,164) from the parent company for the delivery of video games development milestones.

Included in Cost of Sales is £161,931 (2024: £677,764) paid for the loan of staff from from the parent company.

As at the year end, and included in Trade Debtors is £35,840 (2024: £1,272,577) owed from from the parent company.

As at the year end, and included in Trade Creditors is £43,593 (2024: £417,095) owed to the parent company.

Additionally, included in Other Creditors is £427 (2024: £228) owed to the parent company. This loan is non-interest bearing and repayable on demand.

8. Ultimate Controlling Party

The company's ultimate controlling party is Absolutely Games Limited by virtue of the ownership of 100% of the issued share capital in the company.

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