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Registration number: 12696769

Tesseract Games Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Tesseract Games Limited

Contents

Company Information | 1
Statement of Financial Position | 2
Notes to the Unaudited Financial Statements | 3 to 6

Tesseract Games Limited

Company Information

Director | Mr N P Rose

Registered office | Suite 1 Armcon Business Park London Road South Poynton Stockport, Cheshire England SK12 1LQ

Accountants | Bright Partnership Limited Chartered Accountants Suite 1 Armcon Business Park London Road South Poynton Cheshire SK12 1LQ

Tesseract Games Limited

(Registration number: 12696769)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 15,405 | 5,710
Current assets |  |  |
Stocks |  | 29,421 | 24,095
Debtors | 5 | 14,154 | 12,642
Cash at bank and in hand |  | 110,365 | 132,583
|  | 153,940 | 169,320
Creditors: Amounts falling due within one year | 6 | (31,016) | (48,565)
Net current assets |  | 122,924 | 120,755
Net assets |  | 138,329 | 126,465
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | 138,328 | 126,464
Shareholders' funds |  | 138,329 | 126,465

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 October 2025

......................................... Mr N P Rose Director

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 1 Armcon Business Park
London Road South
Poynton
Stockport, Cheshire
England
SK12 1LQ

These financial statements were authorised for issue by the director on 8 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are presented in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings, tools and equipments | over 5 years

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible fixed assets

| Plant and machinery etc £ | Total £
Cost or valuation
At 1 July 2024 | 9,054 | 9,054
Additions | 12,492 | 12,492
At 30 June 2025 | 21,546 | 21,546
Depreciation
At 1 July 2024 | 3,344 | 3,344
Charge for the year | 2,797 | 2,797
At 30 June 2025 | 6,141 | 6,141
Carrying amount
At 30 June 2025 | 15,405 | 15,405
At 30 June 2024 | 5,710 | 5,710

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 423
Other debtors | 14,154 | 12,219
| 14,154 | 12,642

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | - | 14,285
Taxation and social security | 28,571 | 30,642
Other creditors | 2,445 | 3,638
| 31,016 | 48,565

7 | Share capital

Allotted, called up and fully paid shares

Tesseract Games Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £0.01 each | 90 | 1 | 90 | 1
Ordinary B of £0.01 each | 10 | - | 10 | -
| 100 | 1 | 100 | 1

8 | Controlling party

The company is owned and controlled by Mr N P Rose and Mrs S Rose who own all the shares.