Cooperative Innovations Games Limited

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

Registered number: 12179805

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	619,284		598

		619,284		598
Creditors: Amounts Falling Due Within One Year	5	(7,850 )		(3,500 )

NET CURRENT ASSETS (LIABILITIES)			611,434		(2,902 )

TOTAL ASSETS LESS CURRENT LIABILITIES			611,434		(2,902 )

NET ASSETS/(LIABILITIES)			611,434		(2,902 )

CAPITAL AND RESERVES
Called up share capital	6		1		1
Profit and Loss Account			611,433		(2,903 )

SHAREHOLDERS' FUNDS			611,434		(2,902)

Page 1

Page 2

Cooperative Innovations Games Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 Simon Barratt

Director

5 December 2025

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

1. General Information

Cooperative Innovations Games Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12179805 . The registered office is Unit 6 Mercury Quays, Ashley Lane, Shipley, BD17 7DB.

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. 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

Average number of employees, including directors( directors who are not employees excluded in 2024), during the year was NIL (2024: NIL)

4. Debtors

	2025	2024
	£	£
Due within one year
Corporation tax recoverable assets	618,386	-
Amounts owed by group undertakings	898	598

	619,284	598

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Cooperative Innovations Games Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,800	-
Accruals and deferred income	6,050	3,500

	7,850	3,500

6. Share Capital

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