ACCOUNTS - Final Accounts preparation

Registered number: 02770932

REBELLION GAMES IP LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2025

REBELLION GAMES IP LTD

REGISTERED NUMBER: 02770932

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£


Current assets
Cash at bank and in hand	4	2		2
Creditors: amounts falling due within one year	5	(4,390)		(4,390)
Net current liabilities			(4,388)		(4,388)
Total assets less current liabilities			(4,388)		(4,388)

Net liabilities			(4,388)		(4,388)

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		(4,390)	(4,390)
		(4,388)	(4,388)

For the year ended 30 June 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

C R Kingsley

Director

Date: 22 September 2025

The notes on pages 2 to 4 form part of these financial statements.

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REBELLION GAMES IP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

Rebellion Games IP Ltd is a private company, limited by shares, incorporated in Englands & Wales, registered number 02770932. The registered office is Riverside House, Osney Mead, Oxford, Oxfordshire, OX2 0ES.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

These financial statements are presented in Sterling (£) and rounded to the nearest whole (£).

2.2

Going concern

The Directors consider it is appropriate to prepare the financial statements on the going concern basis due to the commitment by the ultimate parent Company, Rebellion Group Ltd, to provide any necessary financial support where required to enable the Company to discharge its liabilities, and therefore continue as a going concern for at least 12 months from the date of approving the financial statements.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.5

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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REBELLION GAMES IP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024: 2).

4.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	2	2

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Amounts owed to group companies	4,390	4,390

Amounts owed to group undertakings are unsecured, non-interest bearing and repayable on demand.

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024: 2) Ordinary shares of £1.00 each	2	2

Ordinary shares entitle the holder to one vote per share and entitle the holder to dividends and other distributions.

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REBELLION GAMES IP LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

7.	Controlling party

During the year the controlling parties were the Directors C R Kingsley and J J Kingsley.
The Directors regard Rebellion Group Ltd as the ultimate holding company. The smallest and largest group within which the financial statements are consolidated in respect of the year ended 30 June 2025 is that headed by Rebellion Group Ltd. Copies of the financial statements of Rebellion Group Limited can be obtained from the Registrar of Companies.

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