Honig Games Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13753261

		30 April 2025		30 April 2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,273		881
Tangible Assets	5		10,038		14,983
Investments	6		21,258		21,258

			32,569		37,122
CURRENT ASSETS
Debtors	7	19,489		123,549
Cash at bank and in hand		5,836		69,291

		25,325		192,840
Creditors: Amounts Falling Due Within One Year	8	(137,774 )		(118,446 )

NET CURRENT ASSETS (LIABILITIES)			(112,449 )		74,394

TOTAL ASSETS LESS CURRENT LIABILITIES			(79,880 )		111,516

NET (LIABILITIES)/ASSETS			(79,880 )		111,516

CAPITAL AND RESERVES
Called up share capital	9		14		14
Share premium account			1,271,645		1,271,645
Other reserves			197,915		40,483
Profit and Loss Account			(1,549,454 )		(1,200,626 )

SHAREHOLDERS' FUNDS			(79,880)		111,516

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Honig Games Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 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 Alasdair McMaster

Director

7 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Honig Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13753261 . The registered office is C/O Affect Group, Simpsons Fm, Pentlow, Suffolk, CO10 7JT.

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 recognised at the fair value of the consideration received or receivable for products provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of video game licences is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch or download) , the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

The company has made a small crypto investment which is held at cost until gain/loss is realised.

2.4. 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:

Computer Equipment

33% reducing balance

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

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.

The company has claimed a Creative Industries tax credit to reduce the amount of tax payable which may result in an overall amount repayable to the company.

A deferred tax asset has not been recognised in relation to the losses available as the company cannot be certain that this asset will be used in the future.

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Honig Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 May 2024	881
Additions	392

As at 30 April 2025	1,273

Net Book Value
As at 30 April 2025	1,273

As at 1 May 2024	881

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 May 2024	29,617

As at 30 April 2025	29,617

Depreciation
As at 1 May 2024	14,634
Provided during the period	4,945

As at 30 April 2025	19,579

Net Book Value
As at 30 April 2025	10,038

As at 1 May 2024	14,983

6. Investments

	Unlisted
	£
Cost
As at 1 May 2024	21,258

As at 30 April 2025	21,258

...CONTINUED

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Honig Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Provision
As at 1 May 2024	-

As at 30 April 2025	-

Net Book Value
As at 30 April 2025	21,258

As at 1 May 2024	21,258

7. Debtors

	30 April 2025	30 April 2024 as restated
	£	£
Due within one year
Corporation tax recoverable assets	-	103,515
VAT	1,086	1,626
Directors' loan accounts	5	10
Amounts owed by subsidiaries	18,398	18,398

	19,489	123,549

8. Creditors: Amounts Falling Due Within One Year

	30 April 2025	30 April 2024 as restated
	£	£
Trade creditors	191	4,600
Other loans	114,723	90,878
Other creditors	215	410
Accruals and deferred income	1,300	1,300
Directors' loan accounts	87	-
Amounts owed to subsidiaries	21,258	21,258

	137,774	118,446

9. Share Capital

	30 April 2025	30 April 2024 as restated
	£	£
Allotted, Called up and fully paid	14	14

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Honig Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mr Alasdair McMaster	5	-	5	-	-
Mr Renan Webber	5	-	-	-	5

The above loan is unsecured, interest free and repayable on demand.

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