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REGISTERED NUMBER: 11787348 (England and Wales)















Bigger Games Ltd.

Unaudited Financial Statements For The Year Ended 31 January 2025






Bigger Games Ltd. (Registered number: 11787348)






Contents of the Financial Statements
For The Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Bigger Games Ltd.

Company Information
For The Year Ended 31 January 2025







DIRECTORS: S K Dolfe
E Gurel
H Suuronen
H O S Ulvan





REGISTERED OFFICE: 3 Coldbath Square
London
EC1R 5HL





REGISTERED NUMBER: 11787348 (England and Wales)





ACCOUNTANTS: Kingswood Allotts Limited
Chartered Accountants
Sidings Court
Lakeside
Doncaster
South Yorkshire
DN4 5NU
Page 1
Bigger Games Ltd. (Registered number: 11787348)

Balance Sheet
31 January 2025

2025 2024
Notes $    $    $    $   
FIXED ASSETS
Tangible assets 4 56 246
Investments 5 11,200 11,200
11,256 11,446

CURRENT ASSETS
Debtors 6 42,275 337,534
Investments 7 2,980,276 5,185,182
Cash at bank 99,626 2,761,916
3,122,177 8,284,632
CREDITORS
Amounts falling due within one year 8 51,798 47,585
NET CURRENT ASSETS 3,070,379 8,237,047
TOTAL ASSETS LESS CURRENT
LIABILITIES
3,081,635
8,248,493

CAPITAL AND RESERVES
Called up share capital 234 234
Share premium 6,848,076 6,848,076
Retained earnings (3,766,675 ) 1,400,183
3,081,635 8,248,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:





H O S Ulvan - Director


The notes form part of these financial statements

Page 2
Bigger Games Ltd. (Registered number: 11787348)

Notes to the Financial Statements
For The Year Ended 31 January 2025

1. STATUTORY INFORMATION

Bigger Games Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the US Dollar ($).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Financial instruments
The company uses forward foreign currency contracts to reduce exposure to foreign exchange rates.

Derivatives are initially recongised at fair value on the date a derivative contract is entered into and are subsequently remeasured at their fair value. Changes in the fair value of derivatives are recongised in the profit and loss in finance costs or income as appropriate.

The company does not currently apply hedge accounting for foreign exchange derivatives.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Page 3 continued...
Bigger Games Ltd. (Registered number: 11787348)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise of cash at bank and in hand, demand deposits with banks and other short term highly liquid investments, with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

Trade and other debtors
Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscovered amount expected to be received, net of impairment. Those that are receivable after more than one year or that constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently at amortised costs, net of impairment.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter state at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
$   
COST
At 1 February 2024
and 31 January 2025 760
DEPRECIATION
At 1 February 2024 514
Charge for year 190
At 31 January 2025 704
NET BOOK VALUE
At 31 January 2025 56
At 31 January 2024 246

5. FIXED ASSET INVESTMENTS
Unlisted
investments
$   
COST
At 1 February 2024
and 31 January 2025 11,200
NET BOOK VALUE
At 31 January 2025 11,200
At 31 January 2024 11,200

Page 4 continued...
Bigger Games Ltd. (Registered number: 11787348)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
$    $   
Trade debtors 19,012 32,565
Other debtors 23,263 304,969
42,275 337,534

7. CURRENT ASSET INVESTMENTS
2025 2024
$    $   
Short term investments 2,980,276 5,185,182

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
$    $   
Bank loans and overdrafts 284 465
Trade creditors 25,142 31,920
Other creditors 26,372 15,200
51,798 47,585

Page 5