Interior Day Limited

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

Registered number: 14593766

		28 February 2025		29 February 2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	491,915		993,579

		491,915		993,579
Creditors: Amounts Falling Due Within One Year	5	(15,091 )		(95,498 )

NET CURRENT ASSETS (LIABILITIES)			476,824		898,081

TOTAL ASSETS LESS CURRENT LIABILITIES			476,824		898,081

NET ASSETS			476,824		898,081

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			476,724		897,981

SHAREHOLDERS' FUNDS			476,824		898,081

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Interior Day Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Ms Caroline Marchal

Director

9 October 2025

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

1. General Information

Interior Day Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14593766 . The registered office is C/O Affect Group Simpsons Fm, Pentlow, Sudbury, 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. 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.

2.4. 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.

3. Average Number of Employees

There are no employees as staff have been lent to this company by the immediate parent undertaking. Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Interior Day Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Debtors

	28 February 2025	29 February 2024
	£	£
Due within one year
Amounts owed by group undertakings	16,756	86,812
Other debtors	475,159	906,767

	491,915	993,579

5. Creditors: Amounts Falling Due Within One Year

	28 February 2025	29 February 2024
	£	£
Trade creditors	6,584	90,598
Other creditors	8,507	4,900

	15,091	95,498

6. Share Capital

	28 February 2025	29 February 2024
	£	£
Allotted, Called up and fully paid	100	100

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