4TK Gaming Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Abridged Financial Statements	4—6

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4TK Gaming Limited

Balance Sheet

As At 28 February 2025

Balance Sheet

Registered number: 05352102

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		20,187		17,446

			20,187		17,446
CURRENT ASSETS
Stocks	6	118,112		116,535
Debtors	7	3,073		2,890
Cash at bank and in hand		8,540		30,064

		129,725		149,489
Creditors: Amounts Falling Due Within One Year	8	(57,876 )		(55,735 )

NET CURRENT ASSETS (LIABILITIES)			71,849		93,754

TOTAL ASSETS LESS CURRENT LIABILITIES			92,036		111,200

Creditors: Amounts Falling Due After More Than One Year	9		(72,374 )		(128,749 )

NET ASSETS/(LIABILITIES)			19,662		(17,549 )

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Profit and Loss Account			18,662		(18,549 )

SHAREHOLDERS' FUNDS			19,662		(17,549)

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4TK Gaming 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 his 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 28 February 2025 in accordance with section 444(2A) of the Companies Act 2006.

The financial statements were approved by the director(s) on 30 November 2025 and were signed on its behalf by:

Mr Andy Smith

Director

The notes on pages 4 to 6 form part of these financial statements.

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4TK Gaming Limited

Notes to the Abridged Financial Statements

For The Year Ended 28 February 2025

Notes to the Abridged Financial Statements

1. General Information

4TK Gaming Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05352102 . The registered office is 158 St John's Road, Colchester, Essex, CO4 0JG.

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 measured at the 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets relate to website development.

These costs are have been fully amortised to the profit and loss account in prior years.

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:

Plant & Machinery	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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4TK Gaming Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 28 February 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2024	9,549

As at 28 February 2025	9,549

Amortisation
As at 1 March 2024	9,549

As at 28 February 2025	9,549

Net Book Value
As at 28 February 2025	-

As at 1 March 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2024	32,580	17,895	14,024	64,499
Additions	282	7,053	307	7,642

As at 28 February 2025	32,862	24,948	14,331	72,141

Depreciation
As at 1 March 2024	27,658	11,562	7,833	47,053
Provided during the period	1,085	2,306	1,510	4,901

As at 28 February 2025	28,743	13,868	9,343	51,954

Net Book Value
As at 28 February 2025	4,119	11,080	4,988	20,187

As at 1 March 2024	4,922	6,333	6,191	17,446

6. Stocks

	2025	2024
	£	£
Stock	118,112	116,535

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4TK Gaming Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 28 February 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	5,322	5,007
Other debtors	(2,448 )	(2,399 )
Other taxes and social security	199	282

	3,073	2,890

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	24,951	31,001
Other loans	3,458	2,415
Corporation tax	7,953	12,658
VAT	5,410	756
Net wages	498	25
Other creditors	14,569	8,135
Accruals and deferred income	1,037	745

	57,876	55,735

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors loan account	72,374	128,749

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

11. Related Party Transactions

Amounts owed to Director(s):

£128,749.05 Balance at 29th February 2024

£72,374.19 Balance at 28th February 2025

Mr Andy Smith

Director

£25,000 adjustment transerred to Other Income in the period to correct historical error.

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Director	Mr Andy Smith

Company Number	05352102

Registered Office	158 St John's Road
	Colchester
	Essex
	CO4 0JG

Accountants	KLK Accounts
	Elmtree House
	High Elms, Alresford
	Colchester, Essex
	CO7 8GU